Tax, reactions against the tax, reaction of income tax payers of Zonguldak province against tax

The taxes are the most significant resource of the income in order to compensate the needs of the public's increasing. It is not easy for the tax payers to present their some parts of income compulsory which they earn in difficulties. There have been some reactions against the taxes when the personal and impersonal factors come together with the feelings of the tax payers about the subject. In this research, the survey has been conducted to the income tax payers about their perceptions and reactions in Zonguldak. The perception of tax, the consciousness of tax, the justice of tax, the load of tax, the arrangement of the documents, tax evasion and penalties, tax audit, the tax payers the style of behavior against the tax and their moral measurements, the confidence to the tax audit, the effect of the equitable tax system to the democracy, tax legislation, tax rates were analyzed. Moreover it was also analyzed whether the point of views of the tax payers altered about the assessment of tax income and confidence to the government according to the demographic features. The tax payer's perceptions and the reactions of tax range according to the demographic features. The main factors of this range are gender, age, education, occupation, the time of the tax liability, the method the earning period, and the tax base. The most crucial reason of the reaction to the tax is the belief concerning tax's being unfair. Turkish tax system should be look ever again, and the tax payer's perceptions and the reactions should be assessed. The conciliatory and coherent tax system to the tax office should be composed. The perception and moral of the tax should be given to all of the individuals and the tax payers by giving some education activities. Keywords : tax, reactions against the tax, income tax payers reactions to taxation