Factors affecting voluntary tax compliance in Turkey

From the past to the present, tax revenues have been the most important item used by states to realize their expenditures. Taxpayers' attitudes and attitudes towards tax assignments can have a significant impact on tax revenues. The reluctance of taxpayers to perform their tax assignment may lead to the development of negative behavior in the face of tax and a decrease in tax revenues. Tax awareness is not sufficiently developed, tax policies are not taxpayer-oriented, can be effective in developing negative behavior towards tax. Taxpayers should have sufficient tax awareness in those who manage the society in order to ensure tax compliance. In addition to being an individual phenomenon, the realization of tax alignment should also be considered as a social phenomenon. A 34-question survey study was conducted with 300 taxpayers in Hatay province to evaluate tax compliance and factors affecting tax behavior. The aim is to determine the thoughts, attitudes and behaviors of taxpayers against tax practices based on the results obtained from the answers to the survey questions. The work consists of three parts. In the first chapter, the concept of tax is discussed theoretically. In the second section, the factors affecting taxpayers' compliance with tax are examined. In the last section, the frequency values of the survey results and the analysis of the cross tables are included.