مرکز منطقه ای اطلاع رساني علوم و فناوري - THE OFFICE HOLDERS AND WORKERS’ PERCEPTION OF TAXES IN AFYON MAIN OFFICE OF TAXES AND REVENUES

Abstract :

In states governed by the democratic regimes , governments are in a state of providing their citizens with the satisfactory nature of goods and services if they are to secure a sustainable existence.Taxes are the main means of financing these services. Governments could survive as long as they upkeep the expectations of their people. For governments, the essential means of financing goods and services they offer is realized through taxation. Governments aim at increasing the amount of tax collection with the least possible conflict with the taxpayers in order to facilitati the public expenditures incurred. Tax payers welcome the most favourable terms as the principles of taxation that allow for fair and just observation of procedures. The term ‘the prin-ciples of taxation’ refers to the observation and the fulfilment of the procedures by taxpayers and tax collec-tors in the name of the states with regard to the time and amount of taxation. In this study, we would like to probe into the factors that effect the office holders and workers’ perception of taxes in Afyon main office of taxes and revenues, considering the factors such as age, gender, marital status, education and income. According to the results of our study, there is a common perception that neither the classical nor the modern taxation rules and principles are duly observed.