The role of department of public finance training in the development tax awareness and morale

To collect duty, which has great importance by state authority while providing public services; the political management should determine the factors designating conduct, which taxpayers must have, on the purpose of fulfilling their obligations to taxation correctly and in accordance with this determination the political managment should develop a policy. In this context, this study includes the effect and role of education in Public Finance Department, featuring in awareness of tax and tax morale which effect ownership and conduct towards taxation importantly. In the study first year and fourth year students of Public Finance Department in Abant İzzet Baysal University, Zonguldak Bülent Ecevit University and Eskişehir Osmangazi University were made a questionnaire, their level of awarenes of tax and tax morale were determined and finding of effect of Public Finance Department to develop mentioned concepts was aimed. In the study sample group were selected between the first and fourth year students in Public Finance Department. Because it was guessed that the student's (the students of Public Finance Department) level of tax morale and awareness of tax was higher relatively than the students of other departments and their level at the beginning of university and the level just before they graduated could be made comparison. Thus, the levels of students in mentioned departments and years were made comparison. In this empirical study, it came out that the fourth year students level of tax morale and awareness of tax was higher than the first year students level. Key words: Tax, Awareness of Tax, Tax Morale, Education in Public Finance Department