Özet:

The approach of individuals within society to social qualitative aspects has different dynamics than individual aspects. These dynamics have a collective connection brought by the state of unity, and the process that is formed before action occurs within the context. In the financial literature, this situation in general corresponds to the political dimension of financial events. However, if the financial literature is addressed by limiting on the basis of taxation, it can also be said that the state of association in question has formed the pre-action processes in terms of the party which is obliged to pay taxes if it is necessary for the taxation authority. While pre-action processes take place in the form of “thinking” and “decision,” Immanuel Kant also emphasized the independence of these processes. Thus, thinking and making decisions are considered as two separate processes. In the end, there may be disagreements between the results of the ability to think and the judgment. In this study, we will try to identify the influence of the thought and judgment separation emphasized by Immanuel Kant on taxation. According to this, a survey app created using the Likert scale of 5 for the total of 698 income taxpayers living in two different provinces (Eskişehir and Kütahya) as of 2018. The obtained data have found that the one-way independent sample T test conducted in the SPSS 16 program and the cross-tables created have found disconnection between the tax thinking and the jurisdiction of the applicants.

Özet:

The approach of the individuals in the society to the social issues has different dynamics from the individual issues. These dynamics have a collective context brought together by them, and the process before the action takes place within the context. Under the literature of public finance, this situation corresponds to the political dimension of the financial events. On the other hand, it can be said that when the fiscal literature is delimited on the basis of taxation, this unification process shapes the pre-action processes for both the taxpayer and the taxpayer. The pre-action processes were “thinking” and in “decision making (judgment)”, while Immanuel Kant emphasized the independence of these processes. Accordingly, “thinking” and” decision making” are considered as processes with two distinct abilities. In the end, there may be discrepancies between the results of the “thinking ability” and the judicial power. In this study, the effect of thought and judiciary distinction highlighted by Immanuel Kant on taxation will be put forward. As a result, a questionnaire was applied to 698 income taxpayers residing in two different cities (Eskişehir and Kütahya) by using 5-point Likert scale. According to the data obtained, it is concluded that there is a mismatch between taxation and judicial power of taxpayers with the One-Way Independent Sample T test and cross-tables conducted in SPSS 16 program.

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