Tax Culture and Tax Administration Culture as Factors Forming Fiscal Culture in Türkiye

Tax culture is the totality of the elements that shape individuals' and society's perceptions, attitudes and behaviors regarding taxes. Tax administration culture reflects the interaction between the tax administration and the taxpayer on issues related to tax administration on the perceptions, attitudes and behaviors of individuals and society about tax administration. As a factor that constitutes fiscal culture, tax culture and tax administration culture guide the implementation of fiscal policies by addressing the interaction of taxes with other fiscal instruments. In this study, a questionnaire was administered to 1.750 people across Türkiye in order to measure the perception of tax culture and tax administration culture and to determine the factors affecting this perception.According to the results, the perception of tax culture and tax administration culture is slightly above average and generally positive. When the frequency distributions of the items that constitute the tax culture and tax administration culture are analyzed, it is seen that there is a positive perception of tax culture and a negative perception of tax administration culture. The factors affecting tax culture and tax administration culture are analyzed in three categories: demographic, socio-cultural and socio-economic factors.