The causes of reluctance against value added tax: an analysis of consumers' non-receipt

The psychological perceptions of taxpayers have various consequences. These results affect the functioning of taxation transactions. At this point, the reasons of the positive or negative effects of taxes on taxpayers gain importance. Although many taxes are applied in our country, VAT is a tax that they frequently encounter and pay elegantly in their daily lives. Therefore, the way taxpayers perceive VAT affects the behavior of receipt receipts and tax payment transactions. In this study, 1000 VAT taxpayers were surveyed. Before the survey, a total of 19 questions were asked to 15 taxpayers and semi-structured interview method was applied. The data obtained through the interview form the scales of our survey. The data obtained from the survey were interpreted with regression analysis and tables. According to the results of the study, there are more than one reason why taxpayers do not receive receipt invoices; Perception of Receipt Invoice, Size and Institutionalization of Companies, Shopping Amount etc. reasons. Keywords: VAT, VAT Compliance, Retail Sales Slip, Invoice