Taxpayers' perspective on local taxes: The case of Eskişehir province

States use public revenue for financing public services. The taxes, which are obliged to be paid by law take the most important part in public revenues in our country. However, no matter they are obliged to be paid, since the taxes are a factor that reduces taxpayer's income, it is possible for taxpayers to think the taxes as a burden and consider in a negative way. Due to the fact that taxes are considered negatively, taxpayers may use legal or illegal ways to avoid paying taxes. For this reason, while developing tax systems, taxpayers' views on tax should be taken into consideration for an efficient and modern system. Owing to the tax system that are devoleped in this way, the voluntary compliance of taxpayers regarding tax will also increase. In the Repubic of Turkey, while central administrations collect most tax types, some tax revenues and types are left to municipalities. The aim of this study is to review the taxpayers' perspective on local taxes that are left to municipalities, and to analyse whether their perspectives vary according to demographic attributes and liking municipal services. According to the results of the fieldwork that were done in Eskisehir, it can be said that the taxpayers have high local tax consciousness and local tax ethics. As the distribution of the answers received for this questionnaire were evaluated, it has been observed that the majority of the taxpayers agreed with the statements concerning tax penalties, frequently granted tax amnesties, tax rates and the financial structure of the municipalities while they did not agree with the statements about tax justice. As the statements regarding tax system were evaluated, those who did not agree with the statements or remain undecided were in the majority. In addition, it has been observed that the responses of taxpayers' to some statements vary according to their demographic attributes and liking municipal services. This fact shows that demographic attributes and liking municipal services have an impact upon the view on local taxes.