The factors effecting voluntary tax compliance and studies about implementing voluntary compliance

Tax is an economic concept that has emerged by coming together with the people who need to live together. Tax, which is a burden for taxpayers, is an important source of income for the state. Considering the share of public budgets and public responsibilities today, we can observe that the importance attributed to taxes increases. On the other hand, the states aiming to increase tax revenues depending on the increasing income need needed some work to ensure taxpayers' voluntary compliance. In this regard, the revenue administration, which is restructured in our country, which aims to provide quality service to taxpayers, in accordance with the taxpayer-oriented approach, aims for taxpayers to comply with the tax voluntarily through its work and arrangements. In this study, the studies carried out by the tax administration and the works to be done in order to ensure taxpayer compliance of taxpayers are discussed. Keywords: Voluntary Tax Compliance, Tax-Non Compliance, Tax Psychology, Tax Ethics