Journals / Scientific Journal of Finance and Financial Law Studies / 2026 / Cilt: 6 Sayı: 1

Semiotic Analysis of Tax Awareness Campaigns: A Comparative Study on Turkey and Selected Countries

Vergi Farkındalığı Kampanyalarının Semiyotik Analizi: Türkiye ve Seçili Ülkeler Üzerine Karşılaştırmalı Bir Çalışma

Ceyda Kukrer(AFYON KOCATEPE ÜNİVERSİTESİ)0000-0003-4002-6750
Gamze Sağlam(AFYON KOCATEPE ÜNİVERSİTESİ)0000-0002-3969-0614
Pages
1–9
Publication Date
2026-03-27
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The findings reveal that in both Turkey and other countries, he relationship between “tax and the future,” the emphasis on digitalization, and themes of social responsibility are prominent.

📌 3 Key Takeaways

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Objective & Hypothesis:Abstract This study examines the symbolic structure of visual communication tools used to enhance public awareness of taxation, including posters, campaigns, and public service announcements.
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Key Findings & Data:Examples are provided from Turkey, selected OECD countries, and non-OECD countries.
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Conclusion & Impact:The findings reveal that in both Turkey and other countries, he relationship between “tax and the future,” the emphasis on digitalization, and themes of social responsibility are prominent.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Vergi Farkındalığı · Görsel İletişim · Semiotik

Abstract

Abstract This study examines the symbolic structure of visual communication tools used to enhance public awareness of taxation, including posters, campaigns, and public service announcements. Examples are provided from Turkey, selected OECD countries, and non-OECD countries. Based on Roland Barthes’ semiotic theory, the research examines visual and linguistic signs in purposefully sampled posters. The findings reveal that in both Turkey and other countries, he relationship between “tax and the future,” the emphasis on digitalization, and themes of social responsibility are prominent. However while in the Turkish context these themes are reinforced through discourses of national unity and collective belonging, in other selected countries they are more strongly associated with individual rights, transparent links to public services, and voluntary tax compliance. Accordingly, visual communication tools for tax awareness are not only considered as informative materials but also as behavioral communication instruments that reconstruct the citizen–state relationship and strengthen tax morale. By revealing how tax communication strategies differ across cultural codes and social structures, the study offers comparative perspective on the effective use of these tools in public policy.

Özet

Özet Bu çalışma, posterler, kampanyalar ve kamu spotları dahil olmak üzere vergi konusunda kamuoyunun farkındalığını artırmak için kullanılan görsel iletişim araçlarının sembolik yapısını incelemektedir. Örnekler Türkiye'den, seçilmiş OECD ülkelerinden ve OECD dışı ülkelerden sağlanmaktadır. Roland Barthes'ın semiyotik teorisine dayanan araştırma, amaçlı olarak örneklemlenen posterlerdeki görsel ve dilsel işaretleri incelemektedir. Bulgular, hem Türkiye'de hem de diğer ülkelerde "vergi ve gelecek" arasındaki ilişkinin, dijitalleşme vurgusunun ve sosyal sorumluluk temalarının öne çıktığını ortaya koymaktadır. Ancak Türkiye bağlamında bu temalar ulusal birlik ve kolektif aidiyet söylemleriyle güçlendirilirken, diğer seçilmiş ülkelerde bireysel haklar, kamu hizmetlerine şeffaf bağlantılar ve gönüllü vergi uyumu ile daha güçlü bir şekilde ilişkilendirilmektedir. Buna göre, vergi bilinci için görsel iletişim araçları yalnızca bilgilendirici materyaller olarak değil, aynı zamanda vatandaş-devlet ilişkisini yeniden inşa eden ve vergi ahlakını güçlendiren davranışsal iletişim araçları olarak da kabul edilmektedir. Vergi iletişim stratejilerinin kültürel kodlar ve sosyal yapılar arasında nasıl farklılık gösterdiğini ortaya koyarak, çalışma bu araçların kamu politikalarında etkili kullanımına ilişkin karşılaştırmalı bir bakış açısı sunmaktadır.

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Cite This Article

Kukrer, C., Sağlam, G. (2026). Semiotic Analysis of Tax Awareness Campaigns: A Comparative Study on Turkey and Selected Countries. Scientific Journal of Finance and Financial Law Studies, Cilt: 6 Sayı: 1, 1–9. https://doi.org/10.71284/sjffls.2026611

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