TAXPAYER PERCEPTION IN BUDGET TAX REVENUES: CASE STUDY WITH CERTIFIED PUBLIC ACCOUNTANT IN ANTALYA PROVINCE

Abstract

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.