- Kocaeli Üniversitesi Sosyal Bilimler Dergisi
- Issue: 33
- Taxpayers’ Tax Awareness and Tax Perception: A Case From Kocaeli
Taxpayers’ Tax Awareness and Tax Perception: A Case From Kocaeli
Authors : Furkan Beşel, Temel Gürdal
Pages : 137-154
View : 19 | Download : 8
Publication Date : 2017-06-30
Article Type : Research
Abstract :In this study, firstly the theoretical framework of tax perception and tax awareness is presented. Then, the relevant literature summary is discussed. After theoretical presentation of the subject, the results of the survey conducted with 419 taxpayers in the province of Kocaeli are analyzed to determine, measure and evaluate taxpayers' tax perception and tax awareness. The results of the study are interpreted and suggestions for increasing taxpayer's tax awareness are presented.Keywords : Tax Awareness, Tax Perception, Kocaeli