An evaluation of higher education students' voluntary compliance with taxes: The case of Gümüşhane University

In this study, a questionnaire was applied to university students who are tax contractors at Gümüşhane University, even if they are not taxpayers, in order to evaluate the factors affecting voluntary compliance with tax and to reveal the results of the study. The general aim is to analyze the necessary conditions to increase tax compliance in the light of the data obtained by examining the effects of voluntary compliance with tax. Today, with the analysis of the socio-psychological effects of tax, it has been understood that classical methods are insufficient in ensuring tax compliance. Psychological attitudes of individuals who are tax contractors towards taxation, tax perceptions, positive or negative psychological effects will determine tax compliance or non-compliance by affecting taxpayer behaviors. Tax losses and evasion resulting from tax incompatibility pose serious problems in Turkey and in the world. Analyzing the reasons affecting tax compliance of taxpayers, creating appropriate tax policies, being able to intervene against the problems that may occur, determining the factors affecting tax compliance and creating remedial methods for these factors will be effective in solving the problems. In the first part of the study, the historical development of tax is mentioned. The basic concepts of tax, tax classifications, purposes of taxation and finally the limits of taxation (capacity) are explained. In the second part, the concept of tax compliance and the importance of tax compliance are explained, attitudes and behaviors towards taxes and the factors affecting tax compliance are analyzed. In the last part, the results obtained as a result of the study were evaluated and suggestions were made by giving information about the applied survey study.