Taxpayers’ Tax Awareness and Tax Perception: A Case From Kocaeli

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Kocaeli Üniversitesi Sosyal Bilimler Dergisi
Issue:33
Taxpayers’ Tax Awareness and Tax Perception: A Case From Kocaeli

Taxpayers’ Tax Awareness and Tax Perception: A Case From Kocaeli

Authors : Furkan BEŞEL, Temel GÜRDAL

Pages : 137-154

View : 52 | Download : 10

Publication Date : 2017-06-30

Article Type : Research Paper

Abstract :In this study, firstly the theoretical framework of tax perception and tax awareness is presented. Then, the relevant literature summary is discussed. After theoretical presentation of the subject, the results of the survey conducted with 419 taxpayers in the province of Kocaeli are analyzed to determine, measure and evaluate taxpayers' tax perception and tax awareness. The results of the study are interpreted and suggestions for increasing taxpayer's tax awareness are presented.
Keywords : Tax Awareness, Tax Perception, Kocaeli

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