This study argues that fiscal behavior cannot be explained solely through rational and economic calculations; rather, it encompasses a meaning world shaped by historical experiences, cultural norms, and institutional forms of relations. In this regard, fiscal behavior is examined at the intersection of fiscal culture and fiscal mentality, adopting a sociological perspective that explores how fiscal practices are socially perceived, legitimized, and reproduced. Fiscal culture refers to the set of normative and symbolic meanings attributed to fiscal phenomena, while fiscal mentality explains how this meaning world is internalized by individuals and social groups and how it is reflected in fiscal behavior. The interaction between these two dimensions allows fiscal behavior to be understood beyond a purely technical decision-making process, incorporating normative elements such as justice, reciprocity, risk perception, and ethical responsibility. By focusing on the meaning world of fiscal behavior, this study demonstrates that such an approach provides a complementary conceptual framework, making the social foundations of fiscal phenomena more visible within the public finance literature.