Abstract
A STUDY ON PERCEPTION AND AWARENESS OF TAX TAX AWARENESS IN STUDENTS OF SOCIAL SCIENCES VOCATIONAL SCHOOL
Tax is a compulsory and unrequited public income received from taxpayers in order to carry out public services based on the sovereignty power of the state. Tax revenues have an important share in the coverage of total public expenditures. Therefore, states must take numerous measures to increase tax revenues and prevent tax loss. These measures are accompanied by taxpayers' negative attitudes and behaviors towards tax. Primary methods that can be applied to eliminate such disputes are tax compliance and tax awareness. The aim of this study is to reveal what the students at Bingöl University Social Sciences Vocational School in 2016-2017 academic year think about tax and tax awareness. For this purpose, students` tax awareness and perception were attempted to be determined within the scope of answers related to what tax is, why it is collected and fields where the taxes are used. A total of 485 students participated in the study. The data were obtained by the prepared questionnaire.
Keywords
Tax, Tax Awareness, Tax Compliance, Taxpayer Behaviors, Bingol University
