Relation of Noroeconomics and Tax Compliance

Tax compliance; is a concept that is directly proportional to the desire, morality, and desire of individuals to pay taxes. When individuals’s tax ethics and consciousness have developed, the compliance they are showing for paying taxes is also increasing. The thesis that individuals are rational is incorrect. The neuroeconomic approach is based on limited rationality and irrationality. According to this approach, individual decisions are influenced by emotional and neurological factors. Neuroeconomics, a new area of research, has been mentioned and assessments of the relationship between neuroeconomics and tax compliance have been made in this study