Natural Disasters and Tax Compliance: The Effect of Earthquake Experience on Taxpayer Behaviour in The Example of Adıyaman; [Doğal Afetler ve Vergi Uyumu: Adıyaman Örneğinde Deprem Deneyiminin Mükellef Davranışlarına Etkisi]

This study examines the impact of natural disasters, such as earthquakes, on tax compliance behaviour among taxpayers. Using quantitative and qualitative methods, it explores pre-and post-earthquake tax compliance, the role of government services, and changes in taxpayer behaviour. Findings reveal a positive relationship between pre-and post-earthquake tax compliance, while the direct effect of the earthquake experience is limited. Lessons from the earthquake and the impact of government services positively influence tax compliance. The study provides practical recommendations for post-disaster tax policies.