Neuroeconomics and Tax: A Literature Review

Year 2023, , 176 - 188, 27.12.2023

Hakan Özdemir

https://doi.org/10.52642/susbed.1345361

Abstract

Developing technology has profoundly affected many fields of science and research methods, as well as changing our lives as a whole. As a reflection of this, sciences such as economics and public finance, which focus on pure rationality, have also taken their share from this change. The development of technologies that scan and display the human body and the more dominant acceptance of the connection of scientific fields such as neurology and psychology with other sciences lead to a paradigm shift, especially in the field of economics. Now, there is a transition process from the concept of homo economicus, which is the basis of the neoclassical view and based on self-interest, to the concept of neuroeconomics, which evaluates that neurological factors can be effective in people's decision-making processes. Neuroeconomics is an interdisciplinary approach that combines cognitive psychology, economics, and neurobiology to study how people make decisions. The main feature of this approach is to prioritize neurological processes while investigating decision-making processes. Some of the tax studies are about taxpayer behaviors and when viewed, they are similar to the approach on which neuroeconomics is based. In this study, information about what the neuroeconomics approach is, its foundations and the methods it uses are given, and evaluations are made about how this approach is used and how it can be used in tax studies.

Keywords

Neuroeconomics, Taxpayer Behaviors, Decision Making, Homo Economicus, Tax Compliance

Nöroekonomi ve Vergi: Literatür İncelemesi

Abstract

Gelişen teknoloji, hayatımızı bir bütün olarak değiştirmekle birlikte birçok bilim alanını ve araştırma yöntemlerini derinden etkilemiştir. Bunun bir yansıması olarak salt rasyonelliğe odaklanan iktisat ve maliye gibi bilimler de bu değişimden payını almıştır. İnsan vücudunu tarayan ve görüntüleyen teknolojilerin gelişmesi ve nöroloji, psikoloji gibi bilim alanlarının diğer bilimlerle olan bağlantısının daha baskın bir şekilde kabul edilmesi, özellikle ekonomi alanında paradigma dönüşümüne yol açmaktadır. Artık neoklasik görüşün temelini oluşturan ve kişisel çıkarı temel alan homo economicus kavramından insanların karar verme süreçlerinde nörolojik faktörlerin etkili olabileceğini değerlendiren nöroekonomi kavramına bir geçiş süreci yaşanmaktadır. Nöroekonomi, insanların nasıl karar verdiklerini incelemek için bilişsel psikoloji, ekonomi ve nörobiyolojiyi birleştiren disiplinlerarası bir yaklaşımdır. Bu yaklaşımın temel özelliği, karar alma süreçlerini araştırırken nörolojik süreçlerin ön planda tutulmasıdır. Vergiye ilişkin çalışmaların bir bölümü mükellef davranışlarını konu almakta ve bakıldığında nöroekonominin temel aldığı yaklaşımla bazı noktalarda benzeşmektedir. Bu çalışmada, nöroekonomi yaklaşımının ne olduğuna, temellerine ve kullandığı yöntemlere ilişkin bilgilere yer verilmiş, bu yaklaşımın nasıl kullanıldığına ve vergi alanındaki çalışmalarda ne şekilde kullanılabileceğine ilişkin değerlendirmelerde bulunulmuştur.

Keywords

Nöroekonomi, Mükellef Davranışları, Karar Verme, Homo Economicus, Vergi Uyumu

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