Bireylerin tüm iktisadi eylemlerinde olduğu gibi vergiye uyum ya da uyumsuzluğu da toplumsal, kültürel ve psikolojik faktörlerle örülmüştür. Özellikle çıkarılan vergi politikalarının her zaman niyetlenilmemiş sonuçları olabildiği/olabileceği düşüncesinden hareketle vergisel veya diğer faktörlerin vergi dünyasında nasıl bir etki yarattığı önem taşır. Formel bir kural olarak, vergisel yaptırımlar veya kolaylıklar (VYK) da mükellef davranışları üzerinde benzer etkiler yaratarak sistem içinde farklı mükellef tipleri ortaya çıkarır. Bu çerçevede çalışmada mükelleflerin vergi ödeme ya da ödememe eğilimlerini belirleyen faktörlerin vergiye uyum sürecini nasıl etkilediği ve sürecin sonucunda ortaya çıkan mükellef tipleri sınıflandırılmaya çalışılacaktır.

As with all economic activities of individuals, tax compliance or incompliance is also built with social, cultural and psychological factors. From the complexity of the tax system to the tax penalties, from social and demographic factors to moral and social factors, many dynamics take part in this process. Taking into account that the tax policies adopted may always have unintended consequences, the considerations as to what sort of impacts that tax or other factors might have on the tax world carries importance. On the other hand, the regulation of social relations often takes place under uncertainty, as an agent, individuals can react differently to the uncertainty created by formal rules. As a formal rule, tax sanctions or facilities create different effects on taxpayer behavior and create different types of taxpayers within the system. The basic elements underlying the voluntary compliance with tax are the confidence of the taxpayer to and the perceived power of the tax administration. In this framework, efforts paid on how the determinants of taxpayers' tax payment or non-payment tendencies affect tax compliance process and classification of taxpayers types arising from the process.

Monetary National Income Analog Computer (MONIAC) is a hydraulic machine that we can describe as an analog simulator modeling macroeconomic relationships. It was invented by the famous economist A. W. Phillips in 1949 and produced in limited numbers. The circulation of water in the machine shows the circulation of money in the economy. The economic behaviors of units such as households, firms, government, export, and import segments, and the economic variables by which these behaviors are affected can be observed while the water circulates the machine. The working principle of this machine reflects the assumptions of both Keynesian and Classical economics schools regarding economic functioning. The machine was brought to Istanbul University Faculty of Economics in the 1950s, by Prof. Dr. Besim Ustunel, one of the late faculty members. A sensational scientific production for the international academic community at that time, thus, was brought to Turkey in a very short period of time. The fact that the machine was introduced to Turkish higher education shortly after its invention is an important indicator of the ability of the Faculty of Economics to adapt to current scientific developments. Although MONIAC has been reoperational with a project initiated by the Faculty of Economics in 2017, it is not possible to use the machine actively in lessons today, which used to be one of its primary functions. However, based on this analog machine, the digital simulation that we carry out within the scope of the project can be used as an educational tool. MONIAC, in its restored original form, has been preserved by the Faculty of Economics as a historical value of the Faculty.