Determining taxpayer types in cosequence of tax compliance and incompliance: Kocaeli sample

Tax compliance is expressed as full declaration of tax liability in accordance with tax laws, regulations and judicial decisions applied at the date when the declaration is given and giving the declaration to relevant places in full and in time. As a result of tax compliance / non-compliance, four types of taxpayers are formed. These typologies are tax evader, social taxpayer, internal taxpayer and honest (voluntary) taxpayer. The purpose of this study is to determine which taxpayers have positioned themselves in taxpayers' tax compliance or non-compliance and to discover how they perceive this situation. In order to realize this aim, qualitative analysis was applied as a method in the study. Qualitative analysis has several sub-methods and in-depth interview technique of qualitative research was preferred. The in-depth interview technique was applied to 12 taxpayers residing in Kocaeli province. In order to coincide with the concept of tax compliance / noncompliance, the participants who participated in the study were composed of taxpayers whose income was subject to the declaration only consisting of real estate capital. When the general evaluation is made, it is concluded that the citizenship duty consciousness, the strongness of the tax justice, the positive behaviors of the tax authority, the positive developments in the country's economy, and the reflection of the citizens on the income levels and quality of life of the taxpayers may enable the taxpayers to take part in the honest (voluntary) taxpayer typology. Keywords: Tax Compliance, Tax Noncompliance, Taxpayer Typologies, Qualitative Analysis, In-Depth İnterview.