Behaviours of taxpayers opposite the tax

The taxation which is one of the most important reals of social life, has got two aspect. First is public which use authority from sovereignty; second is taxpayer who is obliged with paying tax according to financial capacity. Tax is in position which is necessary and healthy revenue resource from the standpoint of public. It is perceived like an unaccaptable load by the taxpayers. becouse of that, the taxpayers try to eccabe frrom this or decrease to loads by showing different reactions opposite the taxes with effects of some internal and external factors. Aim of this working of possessing true knowledge about behaviours of taxpayers opposite the tax. Being successfull of necessary reforms for organizing and active tax system is tied to appreciated and known of thinking and behaviours of taxpayers, opposite the taxes. Estimating reactions and behaviours of taxpayers, about taxation will has been showing way on account of success of tax coordinating and applications. This working is formed from two sections. At first section, general knowledges about taxation have been examined. Also at this section, factors which is influance looking to tax of taxpayers, reaction forms opposite to tax of taxpayers have been examined. At second section, result of investigation work which is done in Afyon has been appreciated, has been analysed of these results and has been tried to offer proposals.