The factors determining the accordance of the tax payers and their willingness in Turkey

Tax is the most important source of income of contemporary states nowadays. States have to apply the tax policy which is the most suitable to the economic and social conditions of the country in order to reach this source of income effectively.The effects of taxes on people form people?s attitudes and behaviours towards taxes. Citizen?s way of behaviour differs towards the taxes causing a decrease in their disposable income. The citizens being affected adversely by the tax policy and thinking that there is an injustice would cause tax loss and tax evasion by not obeying tax rules.In an effective tax system, being a volunteer tax obeyer is essential. However, both applied wrong policies and unconsciousness of citizens prevent people from being a volunteer tax obeyer. When there is a problem of tax nonconformity, penalty system is applied.While it is expected to be a voluntary obedience on taxes, in cases of tax nonconformity, the reasons of these have to be explored. If the factors affecting to have a volunteer tax obedience are analysed well, the measurement plans to avoid this condition can be implemented.The aim of this study is to determine the factors affecting to have a volunteer tax obedience and to explain how the situation in Turkey is. In this context, in the first part, the concept of tax and history of taxation were studied. In the second part, the factors affecting to have a volunteer tax obedience were explained and in the final part, the condition of the subject in Turkey was examined.Keywords: Taxation Frontier, Volunteer Tax Compliance, Tax Noncompliance, Tax Amnesties, Tax Rates.