2.1. The construct and participatory decision structure

Experimental survey method was used for the subject of this study. The questions in the questionnaire consist of ones that were asked in a similar way in previous studies on the subject.<sup>1</sup> There were seven questions and they used a three-point Likert scale as in [17], which worked on "three-point participation level determination." Participants were asked to assign points from 1 to 3 to statements: "1" meant "I do not agree," "2" meant "I somewhat agree," and "3" meant "I agree."

The construct of the analysis is to evaluate the level of significance for the questions in the form of hypotheses and crossexamine the related hypotheses.

#### 2.2. Participants

In total, 287 students from three different departments at the Faculty of Economics and Administrative Sciences of Ankara Gazi University took part in the study. The mean age of students was 23 (SD: 2.1).

As seen in Table 2, the departments were chosen by considering the students of these departments start taking public finance, tax law, and economics classes in their first year. Taking the courses which are public finance and tax law helps students understand the place of taxes in law implementation and public finance, whereas learning economics raises awareness on the roles taxes play in the economic system and helps students understand the relationship of taxes and macroeconomic parameters, therefore affecting tax compliance. Every student who participated has taken the mentioned courses and/or is currently taking it.


Table 2. Number of participants by department.

<sup>1</sup> The questions included here are mostly the ones used by Diah Nur Pertiwi in 2013 for the dissertation work titled "the Influence of Tax Consciousness, Service Tax Authorities, and Tax Sanctions On Tax Compliance [Survey on Individual Taxpayer Conducting Business Operations and Professional Service in Jakarta]."

As seen in Table 3, it is important that participants are mostly third and fourth year students, as their knowledge about taxes is above a certain level and they can answer the questions with similar awareness.
