In everyday life, the behavior of the human cannot be rational in all situations and conditions, as the prevailing economic theories add-ress; habits are influenced by factors such as perception, experience, and psychological state, which leads to irrational consequences in many decisions. Behavioral economics, which emerged with the addition of human psychology to economic processes, aims to increase the power of explaining the economic events that economics plans to predict through a dialectical process. Behavioral economics studies the tax psychology of individuals in the financial field, their reactive and attitudinal beha-vior towards taxes; however, it is difficult to expect that individuals who are considered to be economically rational will voluntarily consent to a decrease in their income, purchasing power, or wealth in general by collecting taxes. For this reason, the voluntary compliance of individu-als with taxes remains weak and a potential resistance arises. Within the scope of this study, the critiques of the behavioral theory towards the dominant economic theory, tax awareness of individuals, informality, tax evasion and tax avoidance behaviors have been tried to be given by as-sociating with, it is also exemplified by the decisions of the elected judi-ciary.