VERGİYE GÖNÜLLÜ UYUMU ETKİLEYEN SOSYAL FAKTÖRLERİN VERGİ TAHSİLAT ORANLARI İLE İLİŞKİSİ: DOĞU KARADENİZ BÖLGESİNDEKİ SEÇİLMİŞ İLLERDE BİR ARAŞTIRMA
THE RELATIONSHIP BETWEEN TAX COLLECTION RATES AND SOCIAL FACTORS AFFECTING VOLUNTARY TAX COMPLIANCE: A SURVEY IN SELECTED PROVINCES IN EASTERN BLACK SEA REGİON

Summary/Abstract: From past to present, tax in our country has had a very important place for the state because tax is the most important financial resource of the state. In terms of citizens, it may not be easy to voluntarily adapt to the tax system due to the fact that it causes a reduction in income, wealth and expenditures, there is no return in exchange and it is charged against one's will. To the extent that the state ensures voluntary compliance, it will be able to reach the financial resources needed to fulfill public services. In the past research, it is argued that economic factors and financial factors as well as social factors may increase voluntary compliance. Social factors that will increase voluntary compliance include tax consciousness, tax ethics and trust in public authority about taxation. This study investigates the relationship between demographic factors such as age, gender, educational status and income levels of citizens living in selected Eastern Black Sea Region provinces (Samsun, Trabzon and Giresun) and the tax collection rates within the same region. Significant differences have been detected in terms of citizens’ tax consciousness, tax ethics and trust in public authority on tax matters based on demographic factors. Also, the findings are compatible with the tax accrual and collection rates across the sample provinces.

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