DEMİR, İhsan Cemil Afyon Kocatepe Üniversitesi - Iktisadi ve Idari Bilimler Fakültesi (İİBF) - Maliye Bölümü, Turkey , KÜÇÜKİLHAN, Mustafa Afyon Kocatepe Üniversitesi - Sosyal Bilimler Enstitüsü - Maliye Anabilim Dalı, Turkey

THE INFORMAL ECONOMY PERCEPTION OF TAXPAYERS: AN EMPRICAL STUDY ON TURKEY

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The informal economy is one of the most important problems of developing countries such as Turkey. Especially in recent years, due to the economic crises in Turkey and in the world, informal economic activities of taxpayers have increased. However, the strategies for combating this problem of public authorities have gained momentum in the same way. In the studies on Turkey, the researches on perceptions about informal economy appear to be very limited. The identification of perceptions of taxpayers who are at the heart of informal economic activity is important in terms of to put forward a new perspective.According to results of the our survey carried out throughout Turkey for this purpose, the informal economy is approximately 41% of GDP. The most important factors that affect taxpayers perceptions of the informal economy are tax burden, tax pressure, tax awareness, public expenditures, institutional quality, economic situation of the country, tax penalties and perceptions of other taxpayers.

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Informal economy , Non , taxed economy , Tax burden , Public expenditures

The International Journal Of Economic and Social Research

48