Tax perceptions of foreign students in Turkey

With the effect of globalization, student migration has increased in recent years. Foreign students are the indirect payers of many taxes in the country where they study. The tax systems in foreign students' own country and the country where they study may be different. These factors may cause differences in tax perception, tax awareness and tax compliance of foreign students. This study aims to measure the tax perception levels of foreign students in Turkey. A questionnaire is applied. The data are collected from 400 foreign students of 45 different countries. As a result of the analyses, it is observed that foreign students have a high tax perception and tax compliance. The findings show that there is no significant difference between the tax perception of the students participating from the Asian and African continents. According to the finding obtained from the independent t-test between groups, there is a significant difference between gender groups in terms of tax perception. The respondents said that there are more tax types in Turkey than in their own countries. It is observed that foreign students do not have much knowledge about the tax system applied in Turkey. Keywords: Tax, Tax perceptions, foreign students.