Özet:

The tax consciousness means that the level of willingness to meet the tax responsibilities of individuals who are aware of the importance of taxation in terms of the performance of state’s functions. Inadequacy of the legal enforcement and the dissuasive politics solely in the struggle of the unrecorded record economy and the tax evasion requires the voluntary obedience of taxpayers to taxation. It is possible to increase voluntary compliance by creating the tax consciousness in the society. The most important factor in the creation of the tax consciousness is the educational level of the society, and the efficiency of educational activities related to taxation in the educational practices. In this study, it is aimed to determine the effect of tax education on the creation of the awareness and consciousness of the students in the Mehmet Akif Ersoy University. The tax consciousness of students is evaluated with a questionnaire form developed by collecting the questions of the uestionnaires prepared and used by various researchers previously in the literature. In this way, the effect of tax education on the tax consciousness is evaluated by determining the difference between those two kinds of student groups in terms of tax consciousness.

Anahtar Kelimeler: