Abstract:

Taxation is an important public financing tool in the implementation of public services. Therefore, the taxes must be charged with a minimum of losses and evacuations. The importance of tax consciousness and tax morality in achieving this goal cannot be denied. Research shows that the tax awareness of the highest population is more effectively using their tax capabilities. The aim of this study is to measure the level of tax ethics and tax awareness of students registered at the Faculty of Political Information on the basis of the department. In this context, the analysis of the data is implemented. In the study, a survey study was conducted to third and fourth-class students studying at the Faculty of Political Information of Sakarya University (Money, Economics, Political Science and Public Administration, Work Economics and Industrial Relations). It is also determined how the lessons they receive regarding the tax, their attitude and behavior against the tax, and how they are influenced. According to the study, in terms of tax awareness and tax ethics, the students of the Department of Finance are more aware of the tax than the other students of the Department. It also shows that the lessons received also raised tax awareness.

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