DEMİR, İhsan Cemil Afyon Kocatepe Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey , CİĞERCİ, İsmail Afyon Kocatepe Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey

The Role of Education in The Development of Tax Awareness: An Empirical Study with Students of Primary School

25787

The tax awareness can be determined as the awareness level of taxpayers in terms of tax. This awareness can be positive as the form of the tax liabilities which have been done completely. We did an empirical study with the students of primary school in order to determine the role of education in the development of tax awareness. For this purpose, initially we determined the tax awareness level of students. Then, we provide education about taxes to the same students. After education, we asked the same questions which have been asked initially to determine the tax awareness level. We find that there are significantly positive changes in the level of tax awareness. Thus, we have found statistically that the educations which have been provided for the formation of tax awareness in a positive manner are very important and the educations contribute for the formation of fiscal connection, especially in primary school level

127

Tax , Tax Awareness , Education , Primary School Education

Journal Of Management an‎d Economics

143