Abstract:

From the past to the present day in our country, the tax is a state-important source of financing, and it has a very important place for the government. From the point of view of citizens, it may not be easy to adjust the tax voluntarily for reasons such as causes of income, wealth and spending, lack of personal remuneration and forced taxation. If the state is able to provide voluntary adjustment to the tax, it will be more convenient to access the financial resources it needs to fulfill its public services. The studies show that social factors, as well as economic and financial factors, can increase tax voluntary conformity. The social factors that will increase tax voluntary conformity include tax awareness, tax ethics and confidence in the public authority in the field of tax. This study examined the relationship of the topics in the selected provinces of the Eastern Black Sea Region (Samsun, Trabzon and Giresun) with demographic factors such as age, gender, education and income levels and the tax taxation rates in these years. According to demographic factors, significant differences in citizens’ tax awareness, tax ethics and public authority confidence issues have been identified, as well as the results have been identified as consistent with the provincial tax payments and taxation rates.