Public budget, which is the total of the expenditures made to meet the
common needs of the society and of the revenues obtained to finance
these expenditures, can be expressed with a “common wallet” metaphor.
However, the main problem is, in case that public resources are not used
correctly and effectively, why citizens do not show as much sensitivity
towards their common wallets, as they show towards their personal
wallets. It is important to examine the factors that weaken public budget
awareness (common wallet perception) on the basis of behavioral
economics, which is an area that observes the effects of people's
attitudes, behaviors, and thoughts on economic-based choices and
decisions and examines these observations based on experiments. For this
reason, the main purpose of our study has been to bring some concepts
used in the fields of psychology and sociology in the field of public finance.
In this study, the "fiscal alienation" concept was derived from the conceptof lack of social belonging, “lack of fiscal altruistic punishment" concept
from the concept of altruistic punishment, "fiscal bystander effect" from
the concept of the bystander effect, "fiscal social loafing" concept from
the concept of social loafing, "behavioral fiscal dissonance" concept from
the concept of the theory of cognitive dissonance, and "the problem of
fiscal ethic" concept from the concept of undeveloped ethical
culture/behaviors.