Özet:

The psychological dimension of taxation should be taken into account in order to evaluate the attitudes and behaviors of taxpayers towards tax. This study aims to determine the general thoughts and perceptions on tax citizens in Agri province which is far behind in Turkey's tax revenues rankings. In the study, a questionnaire form consisting of 42 questions was applied to 401 participants to measure the taxpayers' responses to tax. In the analysis of the data, the findings obtained by using frequency and descriptive statistical analyzes were interpreted at the 95% confidence level and at the 0.05 significance level. The Cronbach's Alpha value of the second part of the questionnaire including 34 questions on tax evasion tendency of taxpayers was determined as 0.658. In the study, it was determined that taxpayers have tax awareness and perceive tax correctly. However, it has been concluded that taxpayers react to the taxation system for various reasons such as high tax rates, unfair taxation in the tax system, inadequate tax controls, repeated tax amnesties, the state's inability to use tax revenues effectively in public expenditures and wastefulness, and the prevalence of tax evasion.

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