The role of tax administration in formation of tax consciousness and tax morale in Turkey

In recent years, the issue of tax consciousness and tax morale has became a new expectation for governments which have looked for effective ways to struggle with shadow economy and tax evision. The lack of the traditional deterrence models to struggle with shadow economy and tax evision forced governments to restructure their tax systems in a way which the taxpayers would be directed to fulfill their liablities properly. Thus, in our country, studies on restructuring of tax administration have been started as considering taxpayers just as in many countries. The topic of this study is composed of how much these studies provide contribution to formation of tax consciousness and tax morale in TurkeyThis study consists of three chapters. At the first chapter, the issue of tax consciousness and tax morale is explained as theoretical. At the second chapter, sizes of tax consciousness and tax morale are evaluated in Tukey and world, in addition it is given information about tax administrations of some developed countries have done the studies related to the issue. At the last chapter, in Turkey, studies on restructuring of tax administration are evaluated with regard to formation of tax consciousness and tax morale in society. In the study it is concluded that size of tax consciousness and tax morale is inadequate in Turkey, and the tax administration has an important role in formation of tax consciousness and tax morale in society.Key Words: Tax Consciousness, Tax Morale, Tax Psychology, Tax Administration