Tax level of vocational school students and tax level level: Case of Sakarya

In recent years , the efforts towards determining the attitudes and behaviors of the taxpayers against the taxes, which are the most important public income obtained by the state , have increased. In this context; tax compliance, tax awareness, tax amnesty, tax justice, tax perception, etc. concepts have come to the fore. The studies in the Turkish literature are generally aimed at determining the view of a profession or income group against the tax system or any type of tax. In this study, in Sakarya studying in the consciousness of the undergraduate student tax and tax point of view it is discussed. As it is known, tax awareness is that individuals who make society are aware of why the tax is taken, what they are used for, and being aware of the tax they pay.Therefore, it is very important to determine the tax awareness levels of associate degree students who are potential taxpayers in the future. In this context, based on the scale of a survey made in the literature that have been developed for the first and second grades were used. In the questionnaire, the sampling method which is not based on probability was used. With this method, you have molten lead to the perception that the flour 3.22, In this study, it was determined that the maternal occupation and class variables were effective factors . In addition, it is concluded that the tax awareness level of students who are p-taxpayers is above average but has a negative perspective towards tax system.