A Field Study on the Impact of Tax Education in Higher Education on Tax Awareness and Tax Consciousness

Özge Baran
Balıkesir University
Fazlı Yıldız
Balıkesir University
https://orcid.org/0000-0003-1387-7883

Synopsis

Taxes are currently regarded as the primary source of funding for public services. Historically, taxes have been a source of conflict between the state and individuals. To effectively resolve these conflicts, it's essential for individuals to develop tax awareness and consciousness. A person's attitude and behavior towards taxes significantly influence their ability to pay their tax liabilities in full and on time. Therefore, it is crucial for individuals to be educated about taxes to foster this awareness. This study aims to investigate how a tax course can educate students at Balıkesir University about taxes and how it influences their attitudes and behaviors toward taxation. It also seeks to identify the factors that contribute to the formation and development of tax awareness. Based on the research findings, the study intends to draw policy insights regarding the importance of tax education in developing tax awareness. Additionally, the results are expected to provide valuable contributions to policymakers, practitioners, and future empirical research focused on creating effective tax awareness initiatives. The findings indicate that students' attitudes and behaviors regarding taxes vary based on their demographic characteristics. Moreover, students who have completed tax courses demonstrate higher levels of tax awareness and consciousness compared to those who have not. Overall, the research highlights the positive impact of tax education on participants' understanding and attitudes toward taxes.

How to cite this book

Baran, Ö. & Yıldız, F. (2025). A Field Study on the Impact of Tax Education in Higher Education on Tax Awareness and Tax Consciousness. Özgür Publications. DOI: https://doi.org/10.58830/ozgur.pub814

License

Published

July 24, 2025

ISBN

PDF
978-625-5646-66-8

DOI