University Students' Attitudes towards Tax Consciousness: A Case Study of the Faculty of Economics at Istanbul University
Vergi Bilincine Yönelik Üniversite Öğrencilerinin Tutumları: İstanbul Üniversitesi İktisat Fakültesi Örneği

Author : Ufuk GERGERLİOĞLU -- Robert W. MCGEE
Number of pages : 383-407


Tax consciousness is an important phenomenon that affects the tax revenue of states, tax compliance and morality of individuals. Because of this, many countries have been striving to increase tax consciousness for a long time. Some countries have integrated the concept of tax consciousness into their training programs. Turkey is one of these countries that implement the training program within the scope of development of tax consciousness. The tax consciousness or conscious development program in Turkey is implemented at primary, secondary and high school. In light of this information, this research aims to analyze the attitudes of university students towards tax consciousness. The sample group of this study are the university students who attend normal daytime education in the Faculty of Economics at Istanbul University. The sample size was 500. For this research, the questionnaire method was applied. Nonparametric tests were used to analyze the results of this study. These research results show that university students are more supportive of the attitude statements of “tax injustice may weaken tax consciousness” and of “if the tax system is not understandable, tax consciousness in a society may weaken.” These study results explain that students who are married are most likely to believe that tax consciousness training should begin from primary school.


Tax consciousness, Tax Compliance, University Students, Attitudes

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