Abstract:

The individuals’ attitude and behaviors towards tax have an important place while they fulfill their responsibilities related with tax. This research has tried to determine the tax perception, tax consciousness, and tax attitude of the individuals living in Kirklareli city and to explain which steps may set forth to improve the tax consciousness. As a result of this research made with 396 participants; it is determined that there has not been a difference in the tax perception, tax consciousness, tax attitude and the levels to improve the tax consciousness for male and female; the tax perception of married individuals is higher than the tax perception of single ones (Mann-Whitney U test value: 16800,500; p: 0,019); the tax consciousness of the individuals working in public sectors is higher than the tax consciousness of the individuals working in private sectors (Mann-Whitney U test value: 13650,000; p: 0,030); the education status has not made any difference on the tax perception, tax consciousness, attitude towards tax and the variables of improving tax consciousness, and also, the meaning of the variable for improving tax consciousness is different for the participants in different tax brackets (Kruskal Wallis test value: 11,032; p: 0,004)

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