An Empirical Research on Tax Perception and Tax Awareness: The Case of Akdeniz University

Suzan Demir; Servet Akyol

Makale detayları

An Empirical Research on Tax Perception and Tax Awareness: The Case of Akdeniz University

Yazarlar:

Suzan Demir | Servet Akyol

Yayıncı:

Istanbul University

Ana Başlıklar:

Makro İktisat (Diğer)

Dergi:

Maliye Çalışmaları Dergisi Issue 72, pp.1-20

Belge Tipi:

Makale

Yayın Tarihi:

11/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001338584

pISSN:

2757-6396

Anahtar kelimeler:

Özet:

 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.

 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.

 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.

 Vergiler toplumsal yaşamdaki en önemli iktisadi olaylardan bir tanesini oluşturur. Vergi bir taraftan kamusal hizmetlerin ve kamu kesiminin finansman kaynağını oluşturur, diğer taraftan iktisadi aktörlerin gelir, servet ve harcama düzeyini etkiler. Vergiler vatandaşlarmükellefler ile devlet arasındaki ilişkiye dayanır. Vergi ve vergi toplama faaliyeti siyasal karar alma süreçleri tarafından belirlenmekle birlikte, bir toplumun sosyo-kültürel yapısı ile de yakından ilişkilidir. Bu nedenle vergi politikalarının uygulanması vatandaşlarınmükelleflerin vergiye yönelik algıları ve bilinçleri ile yakından ilgilidir. Bu çalışmanın amacı Akdeniz Üniversitesi öğrencilerinin vergi bilincini ve algısını etkileyen faktörleri araştırmaktır. Akdeniz Üniversitesi öğrencilerinin demografik özellikleri, cinsiyetleri, öğrenim görülen fakülte ve bölümleri ile öğrenim düzeylerinin vergi bilinci ve vergi algısı açısından anlamlı bir farklılık olup olmadığı bu araştırmanın konusudur. Araştırmanın örneklemini 619 üniversite öğrencisi oluşturmaktadır. Bu anketler SPSS 27 paket program ile analiz edilmiştir. Akdeniz Üniversitesi öğrencilerinin büyük çoğunluğu vergiyi bir vatandaşlık görevi olarak algılamaktadır. Buna karşın öğrenciler Türk Vergi Sistemine karşı olumsuz bir tutum sergilemektedir. Öğrencilerin önemli bir bölümü vergilerin ödenmemesi durumunda kamu hizmetlerinin aksayacağını düşünmektedir. Analiz sonuçlarına göre vergiler seçmen tercihlerini belirlemede etkili bir unsur değildir.

Makale detayları

An Empirical Research on Tax Perception and Tax Awareness: The Case of Akdeniz University

Yazarlar:

Suzan Demir | Servet Akyol

Yayıncı:

Istanbul University

Ana Başlıklar:

Makro İktisat (Diğer)

Dergi:

Maliye Çalışmaları Dergisi Issue 72, pp.1-20

Belge Tipi:

Makale

Yayın Tarihi:

11/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001338584

pISSN:

2757-6396

Tax

Tax perception

Tax awareness

Akdeniz UniversityVergi

Vergi algısı

Vergi bilinci

Akdeniz Üniversitesi

Sayı

Makale detayları

Yazarlar: Suzan Demir | Servet Akyol

Yayıncı: Istanbul University

Ana Başlıklar: Makro İktisat (Diğer)

Dergi: Maliye Çalışmaları Dergisi Issue 72, pp.1-20

Belge Tipi: Makale

Yayın Tarihi: 11/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001338584

pISSN: 2757-6396

Sayı

Yazarlar:

Suzan Demir | Servet Akyol

Yayıncı:

Istanbul University

Ana Başlıklar:

Makro İktisat (Diğer)

Dergi:

Maliye Çalışmaları Dergisi Issue 72, pp.1-20

Belge Tipi:

Makale

Yayın Tarihi:

11/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001338584

pISSN:

2757-6396