The role of tax administration in the development of tax consciousness

Tax revenues are continuous and the most important resource that states apply to finance their public expenditures. Considering the importance of tax for the states, it becomes important to correctly determine the studies that need to be done in order to develop of tax consciousness, which plays an important role in increasing tax revenues. It is quite important for tax administration, which has a great role in creating tax consciousness in the society, to increase the awareness with various studies aimed at influencing the tax consciousness of all individuals forming the society, to inform the taxpayers about their rights, to explain evidently and clearly to the society where tax revenues are spent. In addition, providing services to taxpayers in a way that reduces time and cost losses in order to increase the efficiency of the tax administration can also have an effect on the tax consciousness of the taxpayers. For this reason, in our study, the effectiveness of the tax administration, the studies that need to be done and the issues that need to be emphasized in the development of tax consciousness will be investigated. In addition, it is aimed to provide important contributions to the tax administration with the findings obtained by investigating the effects of the tax consciousness studies of the tax administration on the tax consciousness levels of the Cukurova University Faculty of Economics and Administrative Sciences students. Keywords: Tax Consciousness, Tax Administration, Developing Tax Consciousness, Çukurova University