The tax perception of the self employeds: Aegean region sample

In Turkey, income and corporate tax consists of seven income categories. One of these categories is independents professional service income. Independents professional service income that has fund category is also involved in labor income. Labor that is mentioned is referred to scientific and professional information. Countrywide, to understand the sources of tax and to provide the required revenue is the most important goal of tax administration. When this goal is realized, to secure the justice of taxation is necessary. Knowing the tax perception of self-employed persons who are generally high educated is essential for understanding a country's tax system. Increase of these persons's education level causes not only positive results about the conformity of tax system but also may lead to negative outcomes. Development of the tax awareness thanks to education can be considered as positive for the tax system. However, education may lead to be learned different ways of tax evasion. The aim of this study is to diagnose the tax perception of self-employed persons. Questionnairies was used to measure the approach of self-employed persons to tax. Eight cities which are located in Aegean Region were included to the research. According to the results, it was showed that self-employed persons's tax awareness level is high. Also, they consider that the tax system in Turkey is inequitable and perceive that the tax rates are high. Besides, they think that tax amnesty is necessary. It is possible to say that it is within the expectations to establish a more effective audit system and to give more effective penalties. Keywords: Tax, tax perception, tax awareness, self-employed persons