INTERNATIONAL JOURNAL OF SOCIAL HUMANITIES SCIENCES RESEARCH (JSHSR)

Abstract


TAXPAYER PERCEPTION IN BUDGET TAX REVENUES: CASE STUDY WITH CERTIFIED PUBLIC ACCOUNTANT IN ANTALYA PROVINCE
This study is about measuring taxpayer tax perception level which can be used to manage voluntary tax compliance of taxpayers in order to increase efficiency and continuity in tax revenues which is the most important share in budget revenues and one of the most important government budget policy tools. Forthat purpose, It has been demonstrated the ratio of tax revenues in the state budget in Turkey by benefiting offical sources first. Then, studies on taxpayer tax perception in the literature were searched and finally, A survey was conducted with 205 among Certified Public Accountant Certified Public Accountant in Antalya. The data obtained were analyzed in SPSS program and the findings were evaluated in the conclusion section of the study. The findings show that the tax level is reasonable and the tax system is fair. In addition to that, it was concluded that creative policies should be developed and implemented in order to increase benefits of public expenditures financed by taxes for taxpayers.


Keywords
Tax Revenues, Taxpayer Perception Level, Certified Public Accountant



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