Özet:

The taxes on which all states generate their income are levied on the income or assets of the citizens. These taxes collected from the citizens are used in line with public needs, and it is desired to be collected on a voluntary basis with the expectation of full compliance with the tax. In this context, in this study, it is aimed to analyze the importance of the factors affecting tax compliance and the relations between them by the DEMATEL method by taking the opinions of experts working in Kütahya Revenue Office. 20 expert working in Kütahya Revenue Office were included in the study. As a result of the study, it was seen that the most important main factor was "Economic Factors", while the least important factor was "Factors Related to the Tax System". In addition, while “Psychological Factors” and “Factors Related to the Tax System” were determined as influencing factors, the affected factors were Economic, Political, Social and Demographic factors. While "Economic Factors" was the factor with the most impact on the other four factors, "Factors Related to the Tax System" were determined as the most affected factors.

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