Tax perception and tax awareness: An application on Fırat University students

Tax is the most important source of income in financing public services, as it is an economic value that the state has received from all citizens, free of charge and compulsorily, according to its financial strength, in order to maintain its existence and provide the necessary services since its establishment. The primary condition for this source to be collected effectively is that taxpayers are aware that tax revenues are needed to provide public services. This awareness will ensure that tax obligations are paid in full and on time. The attitudes and behaviors of taxpayers in fulfilling their duties related to taxes affect the tax revenues collected by states. In this case, it is very important for taxpayers to develop tax awareness and perception. Because the attitudes and behaviors of individuals towards taxes have an important place in fulfilling their duties related to taxes. There are many personal and environmental factors that affect individuals' attitudes and behaviors towards taxes. For this reason, it is important for the tax authority to provide individuals with a positive perspective on taxation and to ensure that they have a correct perception of taxes. The underlying reasons for positive tax behaviors are tax perception and tax collection policies. This study examines the attitudes and behaviors of Fırat University students towards taxes. The sample of the study consists of students studying at Fırat University. A 5-point Likert scale consisting of 37 questions prepared by Çelebi (2016) was used in the study. According to the results of the study, students see taxes as mandatory and a civic duty. In addition, students stated that taxes are in return for public services and that they compare the public services they receive with the taxes they pay.