Taxpayers' perception of tax: The case of Marmara Region

This study analyzes taxpayers' perceptions of taxation and the key factors that influence these perceptions. While taxation is a fundamental tool for financing public services, individuals' perceptions of taxation directly influence their payment behavior. Factors such as personal income level, high tax rates, the informal economy, fairness in income distribution, tax burden, education level, trust in the state, and views on political authority can be decisive in individuals' perception of taxes as a burden. In this context, understanding the factors that influence individuals' attitudes and behaviors toward taxes is of great importance for the effectiveness of public policies. In this context, the theoretical part of the study examines the literature on tax perception in detail, exploring the conceptual framework, tax psychology, tax ethics, tax justice, and their relationship with socio-economic factors. The practical part of the study presents a survey conducted with taxpayers operating in the Marmara Region of Turkey. The data collected through the survey aimed to measure participants' attitudes and perceptions toward taxes in a multidimensional manner. According to the findings, the vast majority of survey participants believe that taxes are high, view tax evasion as equivalent to theft, and express willingness to pay taxes for a financially strong state. These results indicate that taxpayers' attitudes toward taxes are based not only on economic conditions but also on ethical values and social trust.