ABSTRACT
Benefiting from behavioral economics, this chapter aims to examine state–society–individual relations to shed further light on the determinants of voluntary tax compliance. The chapter focuses particularly on taxpayers’ fairness assessment of their burdens and their trust in governing institutions. The case study carried out in Istanbul, Şanlıurfa, and Diyarbakır aimed to examine the effect of regional differences on tax compliance and the reasons behind it. The findings of the study suggest that taxpayers’ fairness perception of the tax system and their satisfaction from public services play a much bigger role for voluntary tax compliance than generally assumed in the literature.
