Role in development of training tax awareness in Turkey: The case of Antalya Manavgat

While it was sufficient to collect taxes only from voluntary payers when it first appeared, it gained a general and compulsory nature with increasing public needs over time. Taxes have become the main source of income for the financing of increasing public expenditures. In addition, with the change of social structure in time and as a result of the requirements of the current era, taxes have been started to be charged not only for financial purposes but also for economic and social purposes. For this reason, it has been made compulsory by the States for the continuity of state activities and the financing of public needs. Voluntary compliance of taxpayers is crucial for achieving the financial, economic and social objectives of the tax. Along with the change in the meanings imposed on the tax and the adoption of them for different purposes, increasing tax liabilities caused various reactions due to the effects it has on taxpayers. The lack of tax awareness in the society increases the tax reactions and prevents the achievement of these goals. For this reason, taxpayers should be informed, tax training should be provided and tax awareness and desire in the society should be developed with the studies to be done by the tax administration in order to achieve the objectives of the tax. In our study, the literature on studies in the world and Turkey by screening tax is dealt with conceptual framework and history of reactions to tax in order to prevent these reactions were investigated. In addition, a survey was conducted on primary school students, each of which is a potential taxpayer, and teachers who are currently taxpayers in the selected schools to measure their tax awareness levels. Finally, in the light of the information and findings obtained from the literature review and survey application, new suggestions were made about the policies that can be made to improve tax awareness. Keywords: Tax, Tax Awareness, Tax Administration, Tax Education