Measurement and analysis of tax perceptions of high school students: Balıkesir city example

This research aims to measure, determine and analyze high school students' tax perceptions. Within the scope of this purpose, scanning model, one of the quantitative research methods, was used to achieve the targeted result. The "Tax Perception Scale (VAÖ)" used in the research process was designed by Yoruldu (2020) and used to collect the data of the research. The research covers a study group consisting of 1426 students who continue their education in public and private high schools in Balıkesir province in the 2022-2023 academic year. The study group was formed by convenient sampling method. The analysis of this research was carried out by analyzing the responses to VAÖ. The findings obtained were analyzed by Mann-Whitney U and Kruskal-Wallis test, Post-Hoc analysis for Non-Parametric tests, and the significance levels of the data were evaluated at the 0.05 significance level. In the light of the findings, it was determined that high school students' tax perceptions did not differ statistically significantly according to gender, age and grade level variables. However, it was concluded that there were statistically significant differences in terms of the school types variable. It was also determined that high school students' tax perception levels were high.