Tax Literacy and Tax Compliance
Synopsis
There are many differences in tax systems in countries today. In these different tax collection and payment systems, tax literacy, awareness and compliance should be increased. Tax awareness is the desire and behavior of individuals to fulfill their duties with taxes. The reasons that determine individuals' tax compliance or non-compliance are; education, income level, income distribution, income justice, age and gender factors. For this reason, tax literacy, awareness and compliance are the main factors that determine tax revenues. The aim is to measure them. In this study, tax literacy, tax awareness and tax compliance knowledge level were measured and a survey method was applied to 651 students from Gaziantep University Faculty of Economics and Administrative Sciences, Faculty of Law and Vocational School and frequency analysis was performed. It was aimed to measure the relationship between tax literacy, awareness and compliance with the knowledge levels in paying taxes. The findings of the study revealed that there are significant relationships between tax literacy, tax awareness and tax compliance. Other numerical findings of the study are that the tax literacy of the students of the finance department was measured as 69%, while tax awareness was in the first place with 87% in the same department, while tax compliance was measured at the highest rate with 61% in the students of the finance department. Similar studies can be conducted in different occupational groups to increase tax literacy, awareness and compliance.
