مرکز منطقه ای اطلاع رساني علوم و فناوري - THE IMPACT OF TAX CONSCIOUS ON THE TAX ETHICS: DEPARTMENT OF PUBLIC FINANCE AND THEOLOGY STUDENTS SAMPLE

Abstract :

In order to effectively collect the tax, which is very important for the state in the provision of public services, political authorities should be determined correctly that the tax liability for taxpayers to be owned by the taxpayers that they can perform exactly the factors that affect attitudes and behaviors and should develop policies in line with those identified. In this context, attitudes and behaviors at work in the formation of tax ethics for tax affects in a significant way is given to the impact of tax consciousness.When examining the effect on tax morale of tax awareness in this study, the survey was conducted Zonguldak Bulent Ecevit University students which are the Department of the Public Finance and the Department of the Faculty of Theology students.As to purpose select the sample mass between department of public finance students and department of theology students, was compare between the department of public finance students who have a intensive program about the topics of economy, finance and tax and the department of theology students who have a program which including the topics of religion and ethics. So in this study investigated the impact of tax consious on tax ethics for the these departments that different two areas.