Tax awareness and perception in businesses in the construction and real estate sectors: An evaluation from the perspective of housing producers and sellers in Ankara province

The construction and real estate sector is considered as a sector that relates several sub-sectors and includes different types and numbers of tax liabilities. Within this sector, the housing sector meets the housing needs of individuals and therefore has the largest economic share. Housing production process can be performed in order to meet people's own needs, and also can be performed based on a commitment on behalf of others. Housing construction activities are separated into two categories regarding the timeline of the construction; one as the types of constructions finalized within one year and other as the type of constructions finalized within more than one year. Housing production is mainly construction activities that lasts more than a year and is carried out on a commitment basis. Since construction works span more than one year and have many associated parties, more than one type of tax liability is encountered in this process. The aim of this study is to determine the attitudes and behaviors of the taxpayers involved in the housing production process regarding tax awareness and perception in fulfilling their tax obligations and the factors affecting tax awareness and perception. Hypotheses were developed in line with the stated purpose. The study includes income and corporate taxpayers who are housing producers and sellers in Ankara. Regarding the conceptual framework of the study; accounting practices related to construction works, taxation, tax awareness and perception, and taxation of the construction and real estate sectors are mentioned. The methodology of this study includes classification criteria, survey research, interpretive and explanatory approaches. In this context, primary and secondary data were used as data collection tools. A survey was conducted as primary data. Based on the results obtained from the survey, it was aimed to determine the approaches and attitudes of taxpayers performing in construction works regarding tax awareness and perception. A measurement model was developed to determine the factors affecting taxpayers' tax awareness and perception. Factor analysis was used in the development of this measurement model. The validity of the results obtained from factor analysis was tested with confirmatory factor analysis. In line with the results obtained, a significant relationship between the demographic characteristics of taxpayers and their tax awareness and perception was explained by t and anavo test. As a result of the study, it was determined that the hypotheses put forward and the hypotheses developed regarding the factors affecting taxpayers' tax awareness and perception support the findings of literature review. It is evaluated that the results of the study will make a significant contribution both to the taxpayers operating in the sector and the institutions and organizations that regulate the sector.