Özet:

The attitudes and behaviors of taxpayers towards taxes are highly important in effective tax collection. Therefore, tax perceptions determine the attitudes and behaviors of taxpayers towards taxes. We can say that the most important within factors affecting tax perception are tax justice and tax amnesty. In this research an empirical study was carried out on income taxpayers operating in Usak province in order to research the overview of taxpayers with tax auditing perception about tax justice and tax amnesty. Cross tables analysis method within SPSS 23.0 package program was used in interpreting the obtained data. As a result of the study, some data have been obtained about the tax justice and tax amnesties of the taxpayers who have a perception of tax audit. In addition, it was concluded that tax amnesty was an obstacle before the effectiveness of tax audits and some suggestions were made about all these issues.