Tax awareness and tax perception: An application on Recep Tayyip Erdoğan University students

Taxes constitute the most important source of income in the financing public services. Taxes have caused disagreements for governments and citizens from time to time throughout history, which have resulted in tax rebellion and non-payment. In order to solve these disputes, first of all, tax perception and awareness should be established for individuals. Because attitudes and behaviors against tax have an important place in fulfilling the responsibilities of individuals regarding tax. There are many individual and environmental factors that affect attitudes and behaviors towards tax. In this context, the main population of this research is the students of Recep Tayyip Erdoğan University, Faculty of Economics and Administrative Sciences. The sample of the study consists of 426 university students. In the study, a 5-point Likert-type scale consisting of 37 questing used by Çelebi (2016) was used. According to the results, students see tax as a compulsory and citizenship duty. However, the students stated that the tax is the equivalent of public services. They compare the tax they pay with the public service they receive. Keywords: Tax, Tax Awareness, Tax Perception