The effect of university finance education on tax culture: A longitudinal analysis on the students of Sakarya university SBF finance department

There is a direct proportional relationship between the tax culture level of societies and tax revenues; It can be said that societies with high tax culture have positive attitudes and behaviors towards taxes and have higher tax revenues. The fact that taxes are one of the most important financial resources of the states makes the regular and healthy collection of taxes extremely important. In this sense, the high tax culture levels of societies will positively affect tax revenues. There are many factors affecting the tax culture levels of societies, one of the most important among them is the education factor. In this study, it is aimed to longitudinally investigate how the finance education of university students affects their tax culture levels. First-year students studying at the Faculties of Political Sciences, Engineering and Arts and Sciences at Sakarya University were selected as a sample in the study. With this study, the current tax culture levels of the students when they started their education were determined, the changes in the tax culture levels after the finance education were determined and suggestions were made to eliminate the deficiencies.