Özet:

The main source of financing public expenditures is tax revenues. The increase in tax revenues is directly related to the attitude and behavior of citizens. Tax literacy is an important factor shaping the attitudes and behaviors of the taxpayers. Tax literacy can be explained as having knowledge about taxation process for taxpayers. Although financial literacy remains at the forefront in literature, tax literacy emphasizes a different aspect of financial literacy concept as having tax-oriented financial knowledge and skills. The increase in the level of tax literacy affects the tax compliance process positively, and also increases tax revenues by enabling the development of tax awareness and tax culture. In this study, a research was carried out on the tax literacy level of Manisa Salihli Municipality employees. The point where this study differs is the creation of a sample mass with people who have income and are actively involved in the taxation process. The results indicate that participants have a medium level of tax literacy. In addition, it was observed that demographic variable groups did not make a significant difference in tax literacy level in general. Among the demographic variables, it has been concluded that only participants with primary education graduates have a lower level of tax knowledge compared to the other groups (educational status).

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