Tax perception of farmers in taxing the income from agriculture: Antalya city sample

Tax is the most important revenue of the government to perform public services. Since the tax is a compulsory and complimentary payment, tax can be perceived as a burden. Because it is very difficult for individuals to give the income that they earn with their efforts to the government without their consents. This characteristic of the tax is the main reason to explain that's why individuals have negative attitudes toward tax. In addition, because of the complimentary characteristic of the tax, individuals can not demand any special service from government in exchange for the tax that they pay to the government. The aim of this study is to get insight about the tax perception of farmers who obtain income from agriculture in Antalya. In this study, to get primary data, a questionnaire is used as data collection method. As a result of this empirical study conducted in Antalya, it is found that tax consciousness and tax ethics of farmers are low in our country. It is determined that the farmers found the tax system in our country unfair, and they perceive the tax rates as high, they find the tax exemption to be necessary and found that the tax inspections were insufficient. Key Words:Tax, Tax Perception, Income from Agriculture, Agriculture