Mükelleflerin Vergiye Bakışının Değerlendirilmesi ve Bir Uygulama Örneği

Abstract

Taxpayers' opinion on taxes, their willingness on taxation and their reactions to this issue has been the subject of curiosity and examination from past to present. Because of the fact that the taxpayers' attitudes towards tax and the individual ideas of each living in the society are impossible to know, generalizations have been applied in such studies. In addition to this, it is not sufficient to evaluate only legally, economically and politically because the tax is a financial issue; at the same time, it should be evaluated with psychological and social aspects due to the effects on individual behaviors. Since one of the sides in the taxation process is taxpayers, their attitudes and behaviors towards taxation help to understand the tax morality of individuals and therefore they are of great importance for the effectiveness of tax policies. The most basic way to create an effective tax administration is to benefit from tax psychology with the broadest concept of the individuals' response to tax to ensure the voluntary compliance of taxpayers. The aim of this thesis is; to try to explain the psychological aspect of tax ignored, to examine the taxpayers' point of view of tax, to examine and evaluate the tax morality levels and tax perceptions of individuals and to investigate what can be done in order to ensure voluntary compliance. The results of the survey will be analyzed and explained to measure the tax perceptions of the taxpayers and the tax morality level and tax justice perceptions.