Tax attitudes and behaviors of taxpayers (Erzurum sub-region)

From past to present, taxes which are the most important source of income for governments have been an irreplaceable part of the social life. Taxes are mostly considered as an unbearable burden for citizens while they are the most essential government revenue. Hence, the attitudes and behaviors of taxpayers toward tax policies become critical for tax income. The fact that taxpayers regard taxes as a burden results in which they do not fulfill the obligation to pay taxes. A taxpayer who believes that their revenue declines due to taxes reacts differently depending upon social, political, economic and financial conditions. These reactions require taxes to be analyzed in a socio-psychological perspective. This study is conducted in order to determine how taxpayers understand taxes that they pay psychologically and socially, and what kind of attitudes they have against taxation. Thoughts and behaviors of taxpayers are determined by a survey conducted with 943 participants of taxpayers in Erzurum sub-region (including Erzurum, Erzincan and Bayburt) that represents the area for the model crowd of people for improving voluntary adaptation of the society to taxes, and it is observed that they have positive opinions about voluntary adaptation to taxes. According to the survey, it is suggested that taxpayers' idea of paying taxes without any force dominates. It may, however, be stated that the arrangements to be made for tax penalties, tax auditing as well as tax amnesties may affect the opinions of taxpayers about justice in taxation negatively; therefore, tax amnesties are recommended not to be included in tax regulations as much as possible, and the fact that auditing and amnesties are effectively put into place might increase the adaptation to taxes.