Keystones of Performing a Proper Tax Policy Design for Tax Compliance: Does Perception of Tax Compliance Develop in Persons Who Are Not Tax Payers Yet?

Fatih Saracoglu, Eren Caskurlu and Elif Pursunlerli

A chapter in Taxes and Taxation Trends from IntechOpen

Abstract: Tax compliance takes place in the scope of the efficiency of the tax implementation. Tax income operations are heavily dependent on tax compliance, while the fairness of the allocation of tax burden affects the tax payers' compliance. The situation has been studied here by dealing with university students in regard to whether or not a perception of tax compliance develops in highly educated people who are not tax payers yet and to what degree. The findings of the study briefly states that students agree that paying taxes completes the concept of being a good citizen, perceive the sensitivity submitting declarations on time and showing care in paying tax debts, and have negative perceptions on the tax administration being transparent, correct, and trustable. So for, an achievement of a proper tax policy design should be primarily considered as the perception of tax compliance of the people, who being the tax payers of any country.

Keywords: tax compliance; tax consciousness; tax ethics; tax policy design (search for similar items in EconPapers)
JEL-codes: F63 O10 (search for similar items in EconPapers)
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.intechopen.com/chapters/57082 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ito:pchaps:119221

DOI: 10.5772/intechopen.70816

Access Statistics for this chapter

More chapters in Chapters from IntechOpen
Bibliographic data for series maintained by Slobodan Momcilovic ().