Abstract:

Tax income is the main source of income. Those who are aware that these revenue is spent in the way of financing public services will be more sensitive to fulfil their form and material obligations in relation to taxation in full and timely manner. Among the key factors that influence tax awareness, the level of education is the most determining. Although literature has seen the general acceptance that tax awareness will increase with the level of education, it has been a matter of empirical studies whether this judgment is true or not. After we have referred to some of the basic concepts used together with tax awareness in this study, we will try to reveal the relationship between the educational levels of taxpayers and tax awareness. Many parameters with the level of education in the study (tax type, income level, profession, tax perspective, etc.) Compared and therefore assessed the relationship between the level of education and tax awareness. The survey was conducted with 409 taxpayers, the results were statistically evaluated. The study found significant differences between the level of education and the average tax awareness (p=0,049), the average perception (p=0,003) and the average literacy (p=0,014).