STUDENTS OF ERZİNCAN UNİVERSİTY FACULTY OF ECONOMİCS AND ADMİNİSTRATİVE SCİENCES ARE A RESEARCH ON AWARENESS AND PERCEPTION OF TAX
ERZİNCAN ÜNİVERSİTESİ İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ ÖĞRENCİLERİNİN VERGİ ALGILAMASI VE BİLİNCİ ÜZERİNE BİR İNCELEME

Author : Zülküf AYRANGÖL -- Mustafa TEKDERE - Bülent Diclehan ÇADIRCI
Number of pages : 332-351

Abstract

Tax ethic is defined as an internal motivation that individuals fulfill voluntarily their duties and responsibilities. In that respect, individuals are expected to obey the rules related to tax and to fulfill their duties about it by themselves. This situation which is also stated as tax compliance varies depending on the individuals’ tax perception and awareness. The aim of this paper is to measure the tax perception and awareness of the students studying at the Faculty of Economics and Administrative Sciences of Erzincan University. In this context, the students from the Faculty of Economics and Administrative Sciences of Erzincan University who are possibly believed to be taxpayer and take part in the important stage of society in the future, were asked a survey containing 40 questions. The results obtained from the survey were analyzed via SPSS.

Keywords

Tax perception, tax awareness, tax compliance, tax morale.

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