3. Results of the analysis

#### 3.1. General assessment

Frequencies and percentages of the responses to the hypotheses are given in Table 5.

As a general assessment, considering the percentages of the responses, the perception of tax compliance decreases for the statements about the tax administration.


Table 5. Statements and the distributions of frequencies of the responses.

The percentage distribution of the hypotheses H1 and H2 seen in Graph 1 that the statements are related to tax consciousness and implementations toward these may increase the perception of tax compliance.

Graph 2 shows the relationship between increases in the perception of tax compliance and compliance by tax payers who show voluntary compliance, where the tendency for the participants' responses showed a relationship in the positive direction.

Graph 3 shows the distribution of responses to hypotheses testing effects of trusting the tax administration and the administration's operation on the perception of tax compliance. Participation percentages show that the administration is not considered to be providing a correct and fast service, and this is thought to decrease the perception of tax compliance. It can be seen on the distributions that supplying correct information will prevent complexities and increase the perception of tax compliance.
