Author/Authors :
CESUR, AYLİN Eskişehir Osmangazi Üniversitesi - İ İ B F - Maliye Bölümü, Turkey , ÇELİKKAYA, ALİ Eskişehir Osmangazi Üniversitesi - İ İ B F - Maliye Bölümü, Turkey
Title Of Article :
TÜRKİYE’DE VERGİ KÜLTÜRÜNÜN GELİŞMESİNDE GELİR İDARESİ BAŞKANLIĞI’NIN YERİ VE ÖNEMİ
Abstract :
The concept of tax culture,fistly used by Schumpeter,is a phenomenon similar with customs which includes many factors and takes form in time ,and which differs among societies with the effect of the economic, soci-ocultural and geographical factors. Including many variables, tax amnesty and tax audity frequency are effec-tive in shaping the concept of tax culture which has interactions and relations with other factors imbedded in cultural history of countries. It is also possible to include the relience of the citizen on the state. Because embed-ding the tax culture in society also depends the relience on the state and accordingly the citizenship conscious-ness. Thus,revenue administration has great responsibility for the accomplishment of tax culture in society. With this sense of mission, it has gone into reconstruction to put the tax culture to the desired level. This study aims evaluate the studies and their contributions to tax culture.
NaturalLanguageKeyword :
Tax Culture , Tax Morality , Tax Awareness , Revenue Administration
JournalTitle :
Afyon Kocatepe University Journal Of Economics and Administrative Sciences
