The Effect of Social Media on the Tax Perception of the Students

Abstract

Many studies in the literature explain the factors affecting taxpayers' taxpaying behaviors, including individual and environmental factors. Besides the mentioned factors, this study aims to evaluate the effect of social media on the tax perception of the taxpayers (students) with the more frequent use of social media in today's conditions. For this purpose, a conceptual framework was created by first scanning the literature on tax perception in the study. In order to create a framework that will help understand the reactions of taxpayers against tax applications, the study, in which students were preferred as a sample, was carried out among Afyon Kocatepe University, the faculty of Economics and Administrative Sciences’ students between (01/06/2021)-(01/07/2021). It is aimed to determine how social media affects the tax perceptions of students in different departments, taking into account the tax perception of the students and their use of social media. In addition, as a general result; it has been determined that most of the students participating in the survey have a low level of interest in social media on tax-related issues.

Keywords

• social media
• tax perception
• tax awareness