Perceptions about tax penalty system?s effects in Turkey (Manisa sample)

The taxes which the government levy in the taxation authorization for the finance of public utility are important sources of income, on the other hand they are perceived as burden by tax payers. Taxpayers who think paying taxes causes decrease in their incomes are inadaptable to the taxes. Taxpayers avoid taxes by defying the laws and concealing tax so they cause significant decrease in the government?s incomes.One of the important subjects which affects tax consistency is the way in which taxpayers perceive tax penalty system. Personel factors of taxpayers like knowledge level about penalty system, their expectations and social, judicial and economic factors affect this conception.In this study, the perception in tax penalty system of artisans, employers who are taxpayers in Manisa province Merkez county, employees in tax administration and members of a profession is put forward by emphasizing law sanction and the factors which determine disciplines? efficiency in preventing offences and by making fieldwork with various thesis.