The effect of encouregement on tax perception about tax compliance: An experimental survey

Tax is levied for financing the spendings of government and its debts. However as the situation in this way, individuals loses income as a result of taxation. Naturally individuals do not want to lose money so that they react to the taxes which are bearing on them. These reactions could be negative as well as positive. Some tax-payers voluntarily fulfills the tax liability in a complete manner and on-time. In contrast some of the others can be reluctant and they generally look for ways to evade taxes. This process can be through either formal or informal ways. The purpose of the study is to investigate the tax perception level difference on tax harmonization among encouraged individuals and non encouraged individuals With this aim, empirical study has been carried out. Findings of the research are being analyzed by the computer supported statistical programmes. As a result it is found that there is a perception difference on tax harmonization among encouraged individuals and non encouraged individuals.