Analysis of tax voluntary compliance in the framework of Adam Smith's taxing principles: The case of Kocaeli̇

Governments have duties and responsibilities that they have to fulfill in econom-ic, financial, and social areas. Taxes are the most important parts of the necessary fund-ing source for the duties and responsibilities. The establishment of a good tax system and social order for countries is closely related to taxation principles. The expected ben-efit from a tax system on the one hand depends on the principles of taxation, on the other hand, it can be dependent on the degree of voluntary tax compliance. The functionality of the tax system and its continuity without any problems are closely related to the principles of taxation. Achieving the optimum revenue expected from the tax system is closely linked to the voluntary compliance of individuals against tax. In this regard, while taxation principles are important in building tax systems on solid foundations, voluntary tax compliance is significant for optimum revenue from this system. In this context, a survey study was conducted for individuals residing in Kocaeli province that aimed to determine the taxation principles of Adam Smith, which may have an impact on individuals' voluntary compliance or involuntary compliance. As a result of the empirical study, the most important principle that encourages individuals to comply with the tax voluntarily is the "economic principle" associated with the efficient delivery of public services, after the process of performing the tax collection with the least cost and transferring it to the treasury in the shortest time. The principle that trig-gered their exhibitions was determined as the "principle of justice", which was linked to the notion that payment powers were not taken into account when collecting taxes from individuals.