Tax compliance in Turkey

Tax Compliance in TurkeyElif BiberoğluDokuz Eylül UniversityInstitute of Social SciencesDepartment of FinanceTax is a social fact, also it is a psychological fact for it?s owner for thetaxpayer. The results of psychologic attitude of the people can effect the processof the tax system. At this point the effected taxpayer psychology (negative orpositive ) and the factors that results this effectiveness becomes important.The tax compliance is the payment of tax by taxpayers without reaction.The tax non-compliance can see in many types. This types can appear that;delaying tax payment, can?t paying taxes or not paying the taxes on time.Thehigh rates of taxes, higher market interest rates than the tax delaying interestrates, limited tax bases and the hardness free market competition conditions canpush the responsible and kind taxpayers to tax non-compliance.Tax evasion is an illegal activity according to the situation of legal limitsof tax non-compliance that has a punishments and it is important to studysocially and psychologically on it.Tax morale is a societal phenomenon that was difficult to explain.Ouestions about tax compliance are as old as taxes themselves and will remainan area of discovery as long as taxes exist. To understand the impact of a taxsystem, it is important to know who complies with the tax law as well as whodoes not. Tax evasion is a large and growing problem in almost all countries.Unfortunately, we know very little about tax morale behaviour. So that, wemust to detect about factor of tax non compliance that causes underground orshadow economy. Because this situation is an unhealty progress for companies.Keywords: 1) Tax Compliance, 2)Tax Non-Compliance, 3)Tax Amnesties4) Tax Evasion, 5) Underground Economy