Vergi Uyumunda Karşiliklilik İlişkisinin Rolü

Abstract

The main aim of this study is to examine the tax compliance behaviour -which is one of the fundamental pillars of the tax justice- from a fiscal anthropological perspective. In this context, I will focus on how the taxpayers relate the taxes and the public goods-services in terms of reciprocity. For this purpose, I will employ an ethnological approach and use some previous research which question the function of the gift. Finally, the role of multi-disciplinary approach -in order to provide the tax justice- will be argued.