Tax and informal economy: An application in the context of tax education, tax percepti̇on, tax morality, and trust factors

Taxation, aside from being a fundamental source of public revenue, is also considered a social phenomenon. From a public perspective, it is the most important source of income; however, it also carries a psychological dimension for taxpayers. The importance of non-financial elements necessitates the cultivation of tax awareness and a positive attitude among taxpayers, which in turn enhances their voluntary compliance with tax obligations. In this context, focusing on tax education emerges as a proper approach to facilitate tax compliance. In this study, the relationship between tax education and tax ethics, tax awareness, and attitudes towards informality was investigated through a survey conducted with students from the Departments of Finance, International Trade and Logistics Management, and Political Science and Public Administration at Hitit University. To establish the connection with tax education, students were classified into those who have and have not taken tax courses. The tests applied using the SPSS software indicated that the provided tax education positively influenced individuals' thoughts about taxation, and a significant and positive relationship was found between tax ethics and tax education.