Taxes are an important public financing tool for provision of public services. Therefore, taxes must be collected with minimum loss and evasion. The role of tax awareness and tax ethics is undeniable in achieving this goal. Studies reveal that communities that have tax awareness use their tax capacity more effectively. The goal of this study is to measure tax awareness and tax ethics level of students registered at the Faculty of Social Sciences with regard to their departments. For this purpose, a survey was carried out for quantitative data analysis. The study includes a survey for the third and fourth grade students studying at the Faculty of Social Sciences of Sakarya University (Finance, Economics, Political Science and Public Administration, Labor Economics and Industrial Relations. The extent of the influence of tax-related classes attended by these students on their behavior and attitudes against tax was also identified. It was concluded in the study that students of Finance Department are more aware of tax issue compared to students of other departments in terms of tax awareness and ethics. It was also observed that classes attended by students increase tax awareness.
Tax Ethics, Tax Awareness, Sakarya University
|Author :||Hüseyin TOLGA ÖZDEMİR|
|Number of pages:||633-644|