Konut Üreticisi Mükelleflerin Vergi Bilincinin ve Algısının Değerlendirmesi: Ankara İli Örneği
Evaluation of Tax Awareness and Perception of Housing Producer Taxpayers: Ankara Case

Summary/Abstract: Housing production is an economic activity that addresses the housing needs of individuals. The housing sector includes different types and numbers of tax liabilities. During the production process, the public desires to obtain tax revenue whereas taxpayers aim to lower the costs. The scope and nature of tax liabilities affect taxpayers' attitudes and behaviors towards taxes. The study aimed to identify factors affecting taxpayers' tax awareness and perception in the housing production process. Factor analysis was applied to develop the measurement model of the study. According to the findings of the study, economic, financial, socio-cultural and administrative factors affect taxpayers' tax awareness and perception. Among the factors mentioned, socio-cultural factors were found to have the most impact. It is evaluated that the results of the study will raise awareness in the development of tax awareness and perception in the sector.

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