Taxation of bank and insurance transactions and the attitudes and behaviors of taxpayers against this tax: The case of Denizli province

Nowadays, the state needs tax in order to provide the social interests of individuals and the importance of taxes is increasing in this sense. Taxpayers are obliged to pay taxes as an obligation of the society in which they live. The taxpayers are not only liable to pay taxes but also the taxes they are obliged to pay in their institutions. The need for cash money is increasing in order to balance the budget in our country and to provide the necessary financing for the state. In this sense, the State is turning to indirect taxes in order to meet the financing needs more quickly and practically. Moreover, the fact that the indirect tax is taken over expenditures and transactions allows the tax to be extended to large bases and so it is easy to collect this tax from many individuals. In this study, the relationship of banks with tax was taken into consideration and also the Bank and Insurance Transactions Tax, which is an indirect tax, were discussed. In the first part of the study is dealt taxes applicable to banking operations in Turkey and the world, given the financial transaction tax applied in other countries and comments on the applicability of financial transactions are made in Turkey. In the second part, the taxes that the banks having institutional structure paid to the state due to their activities were examined and at the same time the taxes that the state paid to the banks were also mentioned. In the third chapter, the attitude and behaviors of the taxpayers against the bank and insurance transactions tax, which is also called as financial transaction tax which the banks collect from taxpayers as tax payers, and their knowledge about the tax were measured. Survey study was conducted to measure the attitudes and behaviors of the taxpayers. The participants of this survey were the customers of Yapi and Kredi Bank in Denizli city. The data obtained from the survey study were obtained by statistical analysis techniques. In this sense, since there was no previous study, the Bank and Insurance Transactions Tax were the first survey conducted in Turkey. This study will shed light on the regulations to be made in the tax legislation.