The effect of tax awareness and tax consciousness on tax compliance (An evaulation on Gaziantep University students)

It is indisputable that tax is the most important source of revenue for the state. The acceptance of this source, its continuity and its correct use in community service is directly proportional to the attitude and behavior of the citizen towards the taxation. As stated in the legislation of the time when the taxpayer's tax is concerned, timely and complete declaration and payment show the harmony against the tax. Under the harmonious behavior of the society towards taxation, tax awareness and tax awareness affecting it are taking place. In other words, the awareness of the taxation of the society and the basic factors affecting the internalization by accepting the taxation are the main factors affecting the internalization of the taxation. The study aims to measure the attitudes and behaviors of the university students about the taxation and the attitudes and behaviors of Gaziantep University in Gaziantep, which is the most important trade and industry city of Southeastern Anatolia Region, the effect of tax literacy in this context has been tried to be determined. In this direction, an empirical study has been carried out by utilizing domestic and foreign liturgy. The obtained data were analyzed and analyzed in the SPSS program environment with Independent T-Test, One Way Anova, Frequency, Factor, Correlation and Regression analysis.