Abstract:

The taxes that entered the life of mankind with the emergence of the first known civilizations have continued to exist until today’s modern state conception. Naturally, in this historical process, the tax changes have also occurred parallel to the change in the quantity and quality of the goods and services that the states provide to the citizens. It will not be wrong to express the most fundamental change of taxes as becoming the most dominant component of public income in today’s states. Since all countries around the world are increasing the country’s income expenditure for the financing of public goods and services in the continuous growth trend, and this need is attempted to be satisfied with public income with tax revenues. It is clear that tax revenues are of great importance for the states. On the other hand, it can be stated that it is important for the taxpayers who are the other side of the tax. Because the tax they are paying creates a burden on individuals and is influential on consumer decisions. In this regard, individuals may wish to spend their income on the other seat by reducing the amount of tax they will pay. In the relevant framework, the levels of tax conformity of the applicants and, therefore, the elements on tax conformity decisions are also becoming important for the states that want to collect their tax revenues in full. This study has studied individual and non-individual elements that can affect tax compliance decisions of the applicants.

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