Çocuklarda Vergi Algısına Yönelik Kırıkkale İlköğretim Öğrencileri Üzerine Bir İnceleme(A Study on Kirikkale Primary School Students on Perception of Tax in Children)

Abstract

The importance of social and psychological factors in ensuring success in taxation is at a level that cannot be ignored. It is important to ensure voluntary compliance with taxes, especially by creating tax awareness from an early age. The tax awareness gained at an early age affects the tax payment habits in the following years. In our study, a questionnaire study was applied to determine the tax awareness of the students residing in Kırıkkale province and studying in the 4 th, 5th, and 6 th grades, in the 9-11 age group. In the study conducted in 3 public and 1 private schools, 30 questions were asked to the students. Concepts such as demographic variables, tax awareness and receiptinvoice awareness were questioned in the questionnaire. It has been concluded that the most important factor in the formation of tax awareness in students is family and education. Today, there are studies conducted to create tax awareness for children such as creation of tax awareness web page, the regular celebration of the tax week every year, the design of posters to appeal to the visual memory and the production of textbook content. As a result of the study, alternative suggestions that should be made in order to increase tax awareness among students are listed.

Keywords

• tax
• tax awareness
• perception of tax in children