Investigation of tax perceptions of the taxplayers in Denizli Çardak and Afyonkarahisar Dazkiri districts

Tax is the monetary value that the state receives from the taxpayers in order to meet public needs. In the relationship between the state and the taxpayer in the tax, how the taxpayer in the position of the payer perceives the tax is an important issue in terms of the tax collectability. The psychology of taxpayers needs to be emphasized. As a result of the taxes paid by the taxpayer, it will arise as a result of the decrease in revenues and will exhibit negative attitudes and behaviors. Such negativities will cause the taxpayer to inconsistency in taxation. In order to prevent such mismatches in taxation, tax perceptions in individuals should be well established. This study aimed to investigate tax perceptions of taxpayers living in two different districts. During the research, the questionnaire method and the findings were analyzed with the help of Mann Whitney-U and Chi-square tests. As a result of the study, no significant difference was found between the taxpayers living in both districts in terms of tax perceptions. In addition, it was concluded that taxpayers did not find the tax system fair, tax legislation was mixed and the tax rates were high in both districts.