Investigation of tax compliance of sSyrian refugees in TRC2 region

Turkey has always been a country of immigration due to its cultural heritage and geographical location. At this point, Turkey received intense immigration from this region due to its geographical location in the civil war that broke out in Syria. This immigration has created significant socio-economic effects for both the immigrants and the migrants. The subject of the study is to examine the effects of Syrian entrepreneurs under temporary protection on the tax structure in the example of Şanlıurfa and Diyarbakır. In order to reveal these effects, a data collection tool was applied to Syrian refugees under temporary protection in Şanlıurfa and Diyarbakır. The data collection tool consisted of two parts. The first part included general questions to determine the demographic characteristics of Syrian business people participating in the research. The second part of the data collection tool included the "Adaptation of Syrian Nationals Under Temporary Protection to the Turkish Tax System" scale developed by Ciğerci and Eğmir (2020). The data collection tool was applied to 190 Syrian business people residing in Diyarbakır and Şanlıurfa. The participants of the study were selected according to the simple random sampling method. Factor analysis, normality test and reliability analysis were performed for the data of the study. The normality test result for the overall scale and sub-dimensions of the study was found to show a normal distribution. For this, independent samples T-test was performed for binary variables and ANOVA Benferonni multiple comparison test was performed for more than two variables. As a result of the study, it was determined that the expressions that the refugee status participants agreed with the most were "I think the tax rates in Turkey are very high" and "The conditions set for those of us living in Turkey to be taxpayers are quite heavy". In the light of these findings, it is understood that Turkey's high tax and tax collection policy are quite challenging for Syrian business people. In addition, as a result of the T-test and ANOVA multiple comparison tests conducted within the scope of this study, it was determined that the gender, city of residence and age variables of Syrian business people were effective variables in the contribution of refugees to economic values.