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Journals / Maliye Dergisi / 2021 / Sayı: 180

Tax Compliance Behaviour and Lab Experiments: A Literature Review

Vergi Uyumu Davranışı ve Laboratuvar Deneyleri: Bir Yazın Taraması

Burak Kağan DEMİRTAŞ
Pages
115–143
DOI
—
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AI Summary & Key Takeaways

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

This review also discusses the criticism of laboratory experiments and concludes that the results obtained from laboratory experiments are important and it would be beneficial to support them with field experiments.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The purpose of this article is to conduct a literature review of the papers based on laboratory experiments to analyze tax evasion behaviors of individuals.
📊
Key Findings & Data:The studies are examined especially in terms of experimental designs because this study also aims to increase awareness about laboratory experiments.
💡
Conclusion & Impact:This review also discusses the criticism of laboratory experiments and concludes that the results obtained from laboratory experiments are important and it would be beneficial to support them with field experiments.
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The purpose of this article is to conduct a literature review of the papers based on laboratory experiments to analyze tax evasion behaviors of individuals. Although experimental studies in economics have become more and more important day by day, there are almost no publications on experimental economics in the Turkish literature. The studies are examined especially in terms of experimental designs because this study also aims to increase awareness about laboratory experiments. This review also discusses the criticism of laboratory experiments and concludes that the results obtained from laboratory experiments are important and it would be beneficial to support them with field experiments.

Özet

Bu makalenin amacı, bireylerin vergi kaçırma davranışlarını analizetmek için yürütülen laboratuvar deneylerine dayalı yayınların bir yazıntaramasını yapmaktır. İktisat biliminde deneysel çalışmalar gün geçtikçeönem kazanırken Türkçe İktisat yazınında deneysel çalışmalar yok denecekkadar azdır. Bu makalede yazında bulunan çalışmalar özellikle deneyseltasarım açısından incelenmektedir; zira bu makale, laboratuvar deneyleriyleilgili farkındalığı artırmayı da hedeflemektedir. Çalışmada mümkünolduğunca farklı deneysel tasarımlara dayanan çalışmalar tercih edilmeyeçalışılmıştır. Ayrıca laboratuvar deneylerine getirilen eleştiriler detartışılmaktadır. Makale, laboratuvar deneylerinden elde edilen sonuçlarınönemli olduğu ve saha deneyleri ile desteklenmesinin faydalı olacağısonucuna varmaktadır.

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Cite This Article

DEMİRTAŞ, B. K. (2021). Tax Compliance Behaviour and Lab Experiments: A Literature Review. Maliye Dergisi, Sayı: 180, 115–143. https://ajindex.com/articles/357360

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References (13)

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