The analysis of taxpayers' tax perception and attitude in Azerbaijan

In this thesis, we analyzed taxpayers' tax perception and attitude in Azerbaijan. The first chapter describes the general structure of the Azerbaijan tax system and gives information about the types of the taxes applied in Azerbaijan. Since 1991, the year when Azerbaijan declared its independence, there have been taken important steps related to the tax system of the country. The tax system of the country has been tried to be harmonized with the tax systems of the modern countries. In the second chapter of this thesis, taxation and the tax perceptions and attitudes of taxpayers are discussed. In this respect, information on tax definition, tax justice, tax capacity, tax psychology, the factors affecting attitudes towards paying taxes and taxpayers' behaviour against taxation is provided. The third and final chapter contains information about the conducted analysis and derived results. For analysis, the survey method was selected and accordingly, taxpayers across the country were interviewed online or face-to-face. Afterwards, the results obtained by applying the frequency distribution and chi-square analyses to the surveys were illustrated in tables. The main purpose of this study was to get an idea of taxpayers' views on tax and how they can react to the applied tax policies in Azerbaijan. The results derived from the survey revealed the tax perception of taxpayers, their thoughts about tax justice, the factors affecting their attitudes towards taxation and their behaviors against taxation. Based on the obtained results it can be inferred that paying more attention to tax justice, proper implementation of audits and penalties, education, public expenditures and improving the level of the income of taxpayers can increase the tax revenues.