A Study on Kirikkale Primary School Students on Perception of Tax in Children

Sabriye Nur Güngüneş; Alparslan Uğur

Makale detayları

A Study on Kirikkale Primary School Students on Perception of Tax in Children

Yazarlar:

Sabriye Nur Güngüneş | Alparslan Uğur

Yayıncı:

Manisa Celal Bayar University

Dergi:

Yönetim ve Ekonomi Dergisi Vol.30 Issue 1, pp.93-112

Belge Tipi:

Makale

Yayın Tarihi:

9/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001284947

pISSN:

1302-0064

Anahtar kelimeler:

Özet:

 The importance of social and psychological factors in ensuring success in taxation is at a level that cannot be ignored. It is important to ensure voluntary compliance with taxes, especially by creating tax awareness from an early age. The tax awareness gained at an early age affects the tax payment habits in the following years. In our study, a questionnaire study was applied to determine the tax awareness of the students residing in Kırıkkale province and studying in the 4th, 5th, and 6th grades, in the 9-11 age group. In the study conducted in 3 public and 1 private schools, 30 questions were asked to the students. Concepts such as demographic variables, tax awareness and receipt-invoice awareness were questioned in the questionnaire. It has been concluded that the most important factor in the formation of tax awareness in students is family and education. Today, there are studies conducted to create tax awareness for children such as creation of tax awareness web page, the regular celebration of the tax week every year, the design of posters to appeal to the visual memory and the production of textbook content. As a result of the study, alternative suggestions that should be made in order to increase tax awareness among students are listed. Key Words: Tax, Tax Awareness, Perception of Tax in Children JEL Classification: H20.

 The importance of social and psychological factors in ensuring success in taxation is at a level that cannot be ignored. It is important to ensure voluntary compliance with taxes, especially by creating tax awareness from an early age. The tax awareness gained at an early age affects the tax payment habits in the following years. In our study, a questionnaire study was applied to determine the tax awareness of the students residing in Kırıkkale province and studying in the 4th, 5th, and 6th grades, in the 9-11 age group. In the study conducted in 3 public and 1 private schools, 30 questions were asked to the students. Concepts such as demographic variables, tax awareness and receipt-invoice awareness were questioned in the questionnaire. It has been concluded that the most important factor in the formation of tax awareness in students is family and education. Today, there are studies conducted to create tax awareness for children such as creation of tax awareness web page, the regular celebration of the tax week every year, the design of posters to appeal to the visual memory and the production of textbook content. As a result of the study, alternative suggestions that should be made in order to increase tax awareness among students are listed. Key Words: Tax, Tax Awareness, Perception of Tax in Children JEL Classification: H20.

 The importance of social and psychological factors in ensuring success in taxation is at a level that cannot be ignored. It is important to ensure voluntary compliance with taxes, especially by creating tax awareness from an early age. The tax awareness gained at an early age affects the tax payment habits in the following years. In our study, a questionnaire study was applied to determine the tax awareness of the students residing in Kırıkkale province and studying in the 4th, 5th, and 6th grades, in the 9-11 age group. In the study conducted in 3 public and 1 private schools, 30 questions were asked to the students. Concepts such as demographic variables, tax awareness and receipt-invoice awareness were questioned in the questionnaire. It has been concluded that the most important factor in the formation of tax awareness in students is family and education. Today, there are studies conducted to create tax awareness for children such as creation of tax awareness web page, the regular celebration of the tax week every year, the design of posters to appeal to the visual memory and the production of textbook content. As a result of the study, alternative suggestions that should be made in order to increase tax awareness among students are listed. Key Words: Tax, Tax Awareness, Perception of Tax in Children JEL Classification: H20.

 Vergilemede başarının sağlanmasında sosyal ve psikolojik faktörlerin önemi göz ardı edilemeyecek düzeydedir. Özellikle küçük yaşlardan itibaren vergi bilinci oluşturularak vergiye gönüllü uyumun sağlanması önem arz eder. Küçük yaşlarda kazanılan vergi bilinci sonraki yıllarda vergi ödeme alışkanlıklarını etkilemektedir. Çalışmamızda Kırıkkale ilinde ikamet eden ve 4., 5. ve 6. sınıfta eğitim gören 9-11 yaş grubundaki öğrencilerin vergi bilincini tespit etmek için anket çalışması uygulanmıştır. 3 devlet ve 1 özel okulda yapılan çalışmada öğrencilere 30 adet soru sorulmuştur. Ankette demografik değişkenler, vergi bilinci ve fiş-fatura bilinci gibi kavramlar sorgulanmıştır. Öğrencilerde vergi bilincinin oluşumu noktasında en önemli faktörün aile ve eğitim olduğu sonucuna ulaşılmıştır. Günümüzde vergi bilinci internet sayfasının oluşturulması, her yıl düzenli olarak vergi haftasının kutlanması, görsel hafızaya hitap edecek şekilde afişlerin tasarlanması ve ders kitabı içeriklerinin üretilmesi gibi çocuklarda vergi bilincinin oluşturulması amacıyla yapılmış çalışmalar bulunmaktadır. Çalışma sonucunda öğrencilerde vergi bilincinin artırılması için yapılması gereken alternatif öneriler sıralanmıştır. Anahtar Kelimeler: Vergi, Vergi Bilinci, Çocuklarda Vergi Algısı JEL Sınıflandırması: H20.

Makale detayları

A Study on Kirikkale Primary School Students on Perception of Tax in Children

Yazarlar:

Sabriye Nur Güngüneş | Alparslan Uğur

Yayıncı:

Manisa Celal Bayar University

Dergi:

Yönetim ve Ekonomi Dergisi Vol.30 Issue 1, pp.93-112

Belge Tipi:

Makale

Yayın Tarihi:

9/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001284947

pISSN:

1302-0064

Tax Awareness

Perception of Tax in Children

Tax

Vergi

Vergi Bilinci

Çocuklarda Vergi Vergi Algısı

Sayı

Makale detayları

A Study on Kirikkale Primary School Students on Perception of Tax in Children

Yazarlar: Sabriye Nur Güngüneş | Alparslan Uğur

Yayıncı: Manisa Celal Bayar University

Dergi: Yönetim ve Ekonomi Dergisi Vol.30 Issue 1, pp.93-112

Belge Tipi: Makale

Yayın Tarihi: 9/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001284947

pISSN: 1302-0064

Tax Awareness

Perception of Tax in Children

Tax

Vergi

Vergi Bilinci

Çocuklarda Vergi Vergi Algısı

Sayı

Yazarlar:

Sabriye Nur Güngüneş | Alparslan Uğur

Yayıncı:

Manisa Celal Bayar University

Dergi:

Yönetim ve Ekonomi Dergisi Vol.30 Issue 1, pp.93-112

Belge Tipi:

Makale

Yayın Tarihi:

9/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001284947

pISSN:

1302-0064