Tax practices in agricultural activities and taxpayer awareness:an evaluation of farmer in Finike

Throughout history, agriculture has not only served as a means to meet nutritional needs but has also played a pivotal role in shaping the economic, social, and cultural fabric of societies. In this context, the taxation of the agricultural sector holds critical importance—not only from the perspective of public finance but also in terms of ensuring social justice. This study aims to analyze the tax perceptions, levels of tax awareness, and fairness evaluations regarding the current taxation system among farmers engaged in agricultural activities in Finike, a district of Antalya, Turkey. Designed with a mixed-methods approach, the research employed both quantitative and qualitative data collection techniques. Data obtained from a survey conducted with 270 producers were analyzed using the SPSS software through non-parametric statistical tests and descriptive methods. The findings reveal that the majority of participants do not perceive the tax system as transparent or fair and consider the existing tax rates disproportionate to agricultural income. Overall tax knowledge was found to be low, with taxation often viewed primarily as a legal obligation. Additionally, the study identified a lack of effectiveness in combating the informal economy and insufficient engagement by farmers in voluntary tax compliance behaviors, such as requesting invoices or receipts. The study concludes that the current taxation structure fails to align adequately with both economic realities and the principle of social justice. It highlights the need for a more inclusive, comprehensible, and farmer-oriented tax system tailored to the agricultural sector. In this regard, the study recommends expanding educational policies aimed at increasing tax awareness among farmers, strengthening mechanisms to combat informality, and integrating the tax system with agricultural support policies