Examination of tax justice perceptions of public employees in Istanbul

Tax justice is the perception of individuals that the current tax system and practices in a country are fair and equal for everyone, and it is considered as one of the important issues in terms of the amount and continuity of tax revenues obtained by the public. Because it is possible to ensure tax compliance when taxpayer individuals have positive perceptions of tax justice, it is known that perceptions of injustice can turn into negative attitudes and behaviors, resulting in tax losses and informal economy as a result of behaviors such as tax avoidance and tax evasion. In this respect, studies on the determination of tax justice perceptions and the factors that may affect these perceptions can make a significant contribution. Based on these views, in this research, it is aimed to determine the tax justice levels of taxpayers who earn wage income, and to discuss their views on tax justice in various dimensions. The research also aimed to test the importance of demographic characteristics in terms of tax justice. Based on these purposes, it was aimed to collect data from public employees who earn wages within the scope of a quantitative research. Within the scope of the easy sampling method, the answers of 405 public employees were accessed through questionnaires. The obtained answers were analyzed in the SPSS 24 statistical package program. The findings that emerged as a result of the analyzes showed that the participants, who constituted the research sample, had low perceptions of justice in tax justice and all its dimensions. While gender and age did not differ significantly, marital status, education and income showed statistically significant differences.