Defterdarlık Çalışanlarının Vergi Algıları: Afyonkarahisar Örneği(Tax Perceptions By Employees In State Tax Revenue Departments A Case Study In Afyonkarahisar)

Abstract

Taxes are the most important tool which is used by today's states to finance their public needs. If taxes are collected enough, public spendings such as education, health, justice, security,diplomacy easy can be done. Otherwise, financing of public needs can be provided by borrowing , increasing of tax rates or the introduction of any new taxes. Instead of risky options, states prefer to way which they can increase tax revenue easily by providing tax compliance between tax administration and taxpayers. Getting revenue office employee's opinion about providing tax compliance is an important step in this regard. In this study answer is seeked for 23 questions about general perceptions of the tax, thoughts on tax evasion, appearance of the processed tax crime , improvement of tax awareness, perception of the tax legislation, to encourage of employees. First of all, the turkish tax system for taxpayers who remain unregistered is difficult to understand and has quite high tax rates and low perception of justice. Secondly , because perception of justice about the basic principles of taxation is low, taxpayers don't want to pay the taxes by submitting various reasons.Finally, it seems that the structural reforms in tax administration carried out in recent years make a implied negative effect on employees for uncertainity. By preventing the uncertainty area related to future, it is provided that revenue Office employees focus on their main works.