Abstract:

             Awareness level of citizens about local taxes seem to affect their behaviours in this regard, that is to say their tax compliance. In this study, Bursa citizens’ perceptions on local taxes were measured through using a questionnaire study after providing theoretical information about tax compliance. In conclusion, this study revealed that Bursa citizens had an average level of knowledge on local taxes; that tax payment culture should be improved; that tax amnesty harms this culture; and that there are significant differences among the groups with regard to answers given in statements about the fact that taxpayment is a sacred duty.

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