Effect of special consumption taxes on taxpayers (2011-2021)

Tax is an old and well-established practice established to fulfill the public functions of the state system. Even though it has undergone some changes until today, it has always been collected by the state free of charge. The effect of tax is undeniable for taxpayers who are in the position of tax debtors. The fact that taxes collected regardless of their ability to pay, such as special consumption tax, are unrequited, causes the taxpayers' perspective on tax to be shaped positively or negatively. In order to achieve the desired objectives of taxation, the taxpayer must comply with the tax. This study aims to reveal how taxpayers' personality traits, their commitment to the state, income status, family structure and factors arising from the tax system affect the taxpayer's attitude towards tax. For this purpose, some products were selected and the relationship between the taxpayers' use of selected products and their special consumption tax revenues was examined, taking into account the data between the years 2011-2021. As a result of the findings, it was observed that the special consumption tax revenues increased gradually between the said years, taxpayers preferred some products over others, and the rate of use of alcohol and alcohol products decreased. In addition, it is observed that the use of some products has increased more.