Özet:

               The right to collect taxes is one of the independence indicators of the states. Given the history of the world, there seems to be no state that did not collect taxes from citizens. Topics such as voluntary tax compliance and tax evasion are dated back to the taxation itself. They have constituted an important research area since the early days of tax collection practices. Today, there ise a search for answers in the relevant literature to the following questions; “Why do people pay taxes?” or “Why are people reluctant to pay taxes?”.  There is a variety of factors affecting tax compliance that incorporates a range of dimensions including interalia economic, socio-psychological, political, ethical, administrative and legal. Due to the growing need for the establishment of a sustainable public finance system across the world, there is an intensive research agenda on tax compliance. Overall, the purpose of this study is to discuss the factors that affect and determine tax compliance.

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