Vergi Uyumunda Yeni Bir Perspektif: Davranışsal Maliye Temelli “Vergi Pazarlaması”
A New Perspective on Tax Compliance: “Tax Marketing” Based on Behavioral Finance

Summary/Abstract: This study provides a theoretical and practical framework for the concept of ‘tax marketing’ by examining behavioural finance-based social marketing strategies to enhance voluntary tax compliance. The study examines marketing tools such as tax education, rewards and penalties, exposure policies, digital tax applications, public service announcements and tax deductions from a behavioural finance perspective and reveals the impact of these components in increasing voluntary tax compliance. According to the results of the literature review, social marketing strategies strengthen citizenship awareness and sense of trust, while digitalization and visual communicationsupported applications reinforce tax morale. In addition, the study aims to contribute to the behavioural finance perspective by presenting a different approach with the concept of ‘tax marketing’.

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