A study on informal accounting, tax awareness and tax perception in the province of Ağrı

Informal economy; It is expressed as economic activities that are not recorded. It can be said that it is of great importance in terms of tax. It has not been encountered in the literature before, and such a study was conducted for the first time in the province of Ağrı, The aim and importance of the study is to determine the perspectives of individuals over the age of 18 living in Ağrı on tax perception, tax awareness and informality behavior in accounting. In the study, a questionnaire method was applied to 387 people residing in Ağrı province between June 2021 and September 2021 in order to measure the perception of informal economy, tax awareness and tax perception. The data were analyzed by various statistical methods (Anova test, T test, etc.). When the data obtained are examined, in the tax perception of individuals; Significant differences were found according to employment status, gender, education level and age. However, the individuals involved in the study are of the opinion that tax evasion is immoral and that there is no reason to justify tax evasion by cheating in accounting transactions. In addition, the participants adopted the view that tax amnesties are not a precaution against the informal economy and that taxes are collected unfairly, and that tax rates are high.