Özet:

Abstract enTax citizenship, which is a new concept in the tax literature normally refers to tax payers accepting that the tax legislation is passed in the parliament, but in the contemporary sense of the phrase, it refers to a concept that covers the acceptance of the tax legislation by tax payers as a result of the trusting relationship stemming from the practices of the tax offices. Thus, tax citizenship turned into a concept that incorporates the tax payers trusting the process of building tax legislation as well as their acceptance of such legislation in an administrative sense. There are three elements that are in the core of the concept of tax citizenship and these are; taxpayers accepting tax and their tax-related application (approval of), and that such acceptance will not only depend on the passing of the tax legislation in the parliament but also on the practices of the tax administration and the degree of willingness of the taxpayers to fulfill their taxpayer obligation and the fulfillment of obligations on the basis of 'mutual' trust. In the development of tax citizenship, which is a concept different from willing payment of taxes, or tax morality and tax consciousness; democratic decision-making in tax use, increasing sensitivity of the tax payers regarding taxes, ensuring tax readability, increasing tax audits, observing tax compliance principles, and improvement of physical conditions of tax administration are effective