Turkey's indirect tax of the citizens impact on determining study: İstanbul province Kadıköy case

Loss of tax revenue of the state of the underlying tax avoidance and evasion and informality, there are a variety of factors. Particularly the country's political, social and economic development level, which is directly related to the informal economy, one of the most important causes of the country's tax policy and tax administration are applied. States need to increase tax revenues and tax rates as well as to increase their taxes to indirect taxes that cause injustice to emphasize the informal economy and therefore the loss of state tax increases. In this context, "Turkey's Indirect Tax of the citizens Impact on Determining Study: Istanbul Province Kadıköy Case" titled this research study, indirect taxes by the citizens perception and indirect taxes to determine the effects are intended. This research studies the universe of citizens living in the Kadıköy district of Istanbul, the survey sample from the universe determined by a random sample selection method consists of people. The variance of the universe is unknown, and 5% margin of error at 95% confidence level results in order to reach the minimum sample size n = 384 was found. In this context, the research survey was conducted in 450 people in the universe. The questionnaire for the analysis of 400 surveys were organized and determined that it could be included in the data set and n = 400 were considered. This research study models, concepts and theories of information and data related to the literature method for the application to run the "descriptive, relational survey (survey)" model. In this study, analysis of data from studies in the social sciences are widely preferred version of SPSS Statistics 20.0 was used for the program. The data obtained from the questionnaire survey for the distribution of factor analysis was conducted and it was determined that the data are normally distributed. Due to the normal distribution of data, hypotheses for testing 'parametric test was used. In the analysis of data; frequency, distribution, factors and descriptive statistics (correlation) analysis and the two different variables differ between or relationships determine whether allowing a one-way single population t-test, two-tailed t-test and variance (ANOVA) analysis was used. Research data analysis results obtained in all the findings as a result, "Istanbul Kadıköy district of the universe, in the specific context of indirect taxes, citizens' tax gaze and taxes on the perception of the effect is there?" Problem statement; tax point of view of the citizens of indirect taxes and taxes as having a negative impact on perception were answered. In this context, the tax point of view of citizens and negative change in the perception of tax; social justice, the formal economy, GDP, government investment and development policies, tax revenue, economic, social and political developments and concluded that the increase in national income has been adversely affected. This is the result of research findings and information, as a result of research targeted at the beginning, determined the effect of indirect taxes on citizens and research objectives reached. In this context, the following recommendations were presented to the public: • New public governance approach should be the state's activities and expenditure in a transparent manner to the public release, the social meaning of the state income tax effectively assess the perception that will strengthen and therefore tax perspective positive will contribute. Therefore, the state must be the promotion of transparency and accountability. • Decreasing the share of indirect taxes in tax revenues, taxes on wealth and income of the legal arrangements should be made towards increasing efficiency in tax collection and must be provided. Keywords: Effective Use of Tax, Indirect Tax, Tax Perception, Tax Justice, Transparency.