Özet:

In the study, the subject of how students in the primary age perceive the tax and what factors influence the tax perceive was studied in light of the data obtained from the survey and interview with primary school students in the Afyonkarahisar province. The study found that students were unable to establish a link between tax and public services. There are many errors in the perception of students about tax. It has been found that gender and education levels are not determining on students’ tax perceptions. As the age of students, the income level of the family and the education level of the parents increased, the student's perception of the tax was increased. Using these findings, some methods can be developed for students of primary education to correctly perceive the tax.