Tax Perception of Primary School Students: The Case of Zonguldak Province

The aim of this study is to determine the tax perception of primary school students in Zonguldak province and the factors that influence same. It has been used a questionnaire assessing studentsʹ demographic characteristics and tax perception. A questionnaire has been conducted with a total of 766 students studying in the 4th, 5th, 6th, 7th and 8th classes of the schools in the central and peripheral districts of Zonguldak. The data obtained were interpreted by frequency analysis and cross tables. In this study, it was revealed that half of the students did not know the concept of tax. It was determined that students the most common learned from family the information on the concept of the tax. Also, half of the students stated that collecting taxes is wrong and they do not want to pay taxes. The obtained findings showed that studentsʹ tax perception is inadequate.