**Tax Policy and Tax System**

**Chapter 10**

Provisional chapter

**Keystones of Performing a Proper Tax Policy Design for**

DOI: 10.5772/intechopen.70816

Keystones of Performing a Proper Tax Policy Design for

**Tax Compliance: Does Perception of Tax Compliance**

Tax compliance takes place in the scope of the efficiency of the tax implementation. Tax income operations are heavily dependent on tax compliance, while the fairness of the allocation of tax burden affects the tax payers' compliance. The situation has been studied here by dealing with university students in regard to whether or not a perception of tax compliance develops in highly educated people who are not tax payers yet and to what degree. The findings of the study briefly states that students agree that paying taxes completes the concept of being a good citizen, perceive the sensitivity submitting declarations on time and showing care in paying tax debts, and have negative perceptions on the tax administration being transparent, correct, and trustable. So for, an achievement of a proper tax policy design should be primarily considered as the perception of tax compliance of the people, who being the tax payers of any country.

Keywords: tax compliance, tax consciousness, tax ethics, tax policy design

The importance of tax income within the total state income can be evaluated in numerous ways including the funding amount based on the emphasis, scope, and variety of the state's hegemonic power, and its usage as a fiscal policy tool. It is a de facto assumption for all countries that tax income cannot be gained in its entire potential (tax capacity). The same is also valid for the efforts aimed at minimizing the loss of tax revenue (tax effort). It is undeniable that applications for taxpayers both socially and psychologically are also needed in order to prevent possible loss of tax income along with the technical efforts made by tax legislators and tax offices. Thus, tax compliance takes place in the scope of the efficiency of the tax

> © The Author(s). Licensee InTech. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and eproduction in any medium, provided the original work is properly cited.

distribution, and reproduction in any medium, provided the original work is properly cited.

© 2018 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use,

implementation such as the completeness of legislation, inspections, and sanctions.

Tax Compliance: Does Perception of Tax Compliance

**Develop in Persons Who Are Not Tax Payers Yet?**

Develop in Persons Who Are Not Tax Payers Yet?

Fatih Saraçoğlu, Eren Çaşkurlu and Elif Pürsünlerli

Fatih Saraçoğlu, Eren Çaşkurlu and Elif Pürsünlerli

Additional information is available at the end of the chapter

Additional information is available at the end of the chapter

http://dx.doi.org/10.5772/intechopen.70816

Abstract

1. Introduction

#### **Keystones of Performing a Proper Tax Policy Design for Tax Compliance: Does Perception of Tax Compliance Develop in Persons Who Are Not Tax Payers Yet?** Keystones of Performing a Proper Tax Policy Design for Tax Compliance: Does Perception of Tax Compliance Develop in Persons Who Are Not Tax Payers Yet?

DOI: 10.5772/intechopen.70816

Fatih Saraçoğlu, Eren Çaşkurlu and Elif Pürsünlerli Fatih Saraçoğlu, Eren Çaşkurlu and Elif Pürsünlerli

Additional information is available at the end of the chapter Additional information is available at the end of the chapter

http://dx.doi.org/10.5772/intechopen.70816

#### Abstract

Tax compliance takes place in the scope of the efficiency of the tax implementation. Tax income operations are heavily dependent on tax compliance, while the fairness of the allocation of tax burden affects the tax payers' compliance. The situation has been studied here by dealing with university students in regard to whether or not a perception of tax compliance develops in highly educated people who are not tax payers yet and to what degree. The findings of the study briefly states that students agree that paying taxes completes the concept of being a good citizen, perceive the sensitivity submitting declarations on time and showing care in paying tax debts, and have negative perceptions on the tax administration being transparent, correct, and trustable. So for, an achievement of a proper tax policy design should be primarily considered as the perception of tax compliance of the people, who being the tax payers of any country.

Keywords: tax compliance, tax consciousness, tax ethics, tax policy design
