Analysis of taxpayers' perspective on tax crimes, tax punishements and fundamental principles of taxing: Afyonkarahi̇sar example

Mechanisms that provide taxpayer to deliver his assignments voluntarily or compulsory must be deployed in fiscal system. Within this scope, legal punishment practices are utilized to lead taxpayers to fulfill their responsibilities. In this study, the efficiency of tax punishments on the negative effects of the resistance of paying tax, has been researched. SPSS 19.0 analysis program was utilized for the interpretation of research data. Survey which consists of 41 questions, conducted in the province of Afyonkarahisar and in its districts. 13 of the questions are demographic questions that focus on participants' traits and the other 28 questions are regarding the participants' thoughts on burden of the punishments, fairness, legal gaps and comprehensibleness, tax amnesty and deterrence of tax punishments. According to outcomes of the research, 54% of the participants are in the opinion that there are legal gaps on the taxing and 30% believes the equal treatment. 72% agrees on that tax amnesty should be exercised only in financial crisis periods otherwise it induces injustice and encourage tax criminals. 81% agrees on tax punishments are deterrent and defend that is a beneficial instrument to raise taxation. Keywords: Tax, Tax Offence, Tax Penalty, Tax Collection, Tax Criminal Law, Tax Deterrence of Penalty, Collection, Penalty/Punishment, Crime, Elements of Tax, Tax Process, Principles of Tax. The thesis is being supported by The Scientific Researches Coordination Department of University of Usak as the Post Graduate Thesis Project numbered 2013/TP012.