1. Introduction

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

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

© 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.

Many high quality studies have been conducted in Turkey on tax compliance and its main indicators, i.e., tax ethics. Some of these were supported with field studies. However, due to the passing of time and changing conditions, the continuity in the research on these issues is required since empirical studies indicate that the changes in the conditions over time may give different results.

In this study, as a different approach, perception of tax compliance was tested on university students who have little or no tax implementation experience. For the government, 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 a highly educated people who are not tax payers yet, and to what degree. With this intention, a questionnaire related to the factors that affect the tax compliance was implemented on a sample group that includes people with similar characteristics involving the level of education, department of study, and age.
