An Empirical Research on Tax Perception and Tax Awareness: The Case of Akdeniz University
Taxes are one of the most important economic events in society. On the one hand, taxes constitute the source of financing for public services and the public sector, and on the other hand, they affect income, wealth, and expenditures of economic actors. Taxes are based on the relationship between cit...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2024-11-01
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| Series: | Maliye Çalışmaları Dergisi |
| Subjects: | |
| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/1330565C56D84F49A52379CB25D3091D |
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| Summary: | Taxes are one of the most important economic events in society. On the one hand, taxes constitute the source of financing for public services and the public sector, and on the other hand, they affect income, wealth, and expenditures of economic actors. Taxes are based on the relationship between citizens and taxpayers and the state. Taxes and tax collection activities are determined by political decision-making processes but are also closely related to the sociocultural structure of a society. Therefore, the implementation of tax policies is closely related to citizens’ and taxpayers’ perceptions and awareness of taxes. The aim of this study is to investigate the factors affecting the awareness and perception of tax in Akdeniz University students. Thesubjectofthisstudyiswhetherthereisasignificantdifferencebetween the demographic characteristics, gender, faculties and departments, and education levels of Akdeniz University students in terms of tax awareness and tax perception. The sample of the research comprises 619 university students. The questionnaires wereanalysedwithSPSS27packageprogramme.MostAkdenizUniversitystudents perceive tax as a civic duty. However, students have a negative attitude towards the Turkish TaxSystem.Asignificantproportionofstudentsbelievethatpublic services will be disrupted if taxes are not paid. According to the results of the analysis, taxes are not an effective factor in determining voter preferences. |
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| ISSN: | 2757-6728 |