An empirical analysis concerning the perception of tax crimes and punishments in Turkey

One of the main elements affecting tax congruity is that how tax payers perceivetax crimes and punishments. It is obvious that both physiological conditions andrelations with the society of taxpayers affect the position taken towards tax. Revealingwhat kind of meanings are being given by taxpayers to the actions which are set forth ascrimes under Tax Procedure Code and to the sanctions which will be implementedsubsequent to such actions will contribute to the tax penal system. Accordingly, issuessuch as, what kind of an impact to the tax payer is being created by the tax penaljudgements, factors affecting tax payers? perception of the punishment, reaction shownby tax payers against tax evaders and deterrent nature of the sanctions are in greatimportance.In the light of the foregoing, information is provided for the terms: tax crime,punishment and perception in the first chapter of this work. In the second chapter,explanations on what is meant by and factors affecting the perception of tax crimes andpunishments is given. In the final Chapter, how tax payers in Usak Province perceivetax crimes and punishments has been revealed by a field study which includes varioussuggestions and questions.