Tax Compliance Behaviour and Lab Experiments: A Literature Review


MALIYE DERGISI, no.180, pp.115-143, 2021 (ESCI) identifier

  • Publication Type: Article / Review
  • Publication Date: 2021
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.115-143
  • Keywords: Tax Evasion, Tax Compliance, Lab Experiments, Experimental Economics, TAXPAYER COMPLIANCE, FIELD EXPERIMENTS, EVASION, ECONOMICS, DETERMINANTS, MATTER, AUDIT
  • Abdullah Gül University Affiliated: Yes


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.