Tax awereness and tax perception: A survey on pri̇mary school students i̇n Tütahya provi̇nce

Taxes are the primary revenues in financing public services. Taxes have sowed discord between governments and individuals historically and these discord have sometimes caused to tax default and tax rebellion. Tax perception and tax awareness should be organised to solve discord. Because tax attitude and tax behaviours have an important place in carrying out tax liabilities of individuals exactly. For sure, proper factors towards tax attitude and tax behaviours differ from person to person. Despite of the differences, the thing to do is to inform individuals for providing tax compliance or establishment of tax ethics. These information should be introduced to individuals in primary education term and for this, necessary actions should be done. This study focuses on students who are at the third grade of secondary school in center of Kütahya. How students perceive tax and their level of tax awareness is examined. Also the effects of tax training which are obtained by these students who were at the fourth grade in primary education. Keywords: Tax Awareness, Tax Perception, Tax Ethics, Tax Compliance, SPSS Analysis.