Taxpayers approach to tax: An application for taxpayers gaining commercial profit in the city of Çanakkale

Tax is social fact which is in interaction with human beings. We should bear in mind this qualification to reach efficiency in taxation. It seems impossible to succeed in decisions made and measures taken without determining taxpayers? behaviours towards taxes. Tax psychology as a sub-discipline of finance psychology has been introduced as a result of a need to consider this interaction scientifically. Theoretical and area studies on tax psychology are increasing both in the world and in Turkey and the subject has great importance for modern finance. It is found that there are several factors which affect taxpayers? behaviours towards taxes, at theoretical ground. These factors should be determined with the aim of understanding taxpayers? behaviours and achieving efficient policy implementation. The taxpayer?s behaviors affected by economical and social-psychology factors show variety, such as tax compliance, tax evasion and even tax rebel. It is certain that area studies on specific groups and in limited units will constitute to implement well-planned tax policies healthily throughout Turkey.