ÜNİVERSİTE ÖĞRENCİLERİNİN VERGİ BİLİNÇ DÜZEYLERİNİN ve FATURA DUYARLILIKLARININ ÖLÇÜLMESİ

Abstract

Nowadays, constantly increasing public expenditure makes more important the taxes which necessary for the public expenditure in terms of government. At the point of providing these tax revenues there are important tasks not only for politicians but also for all individuals who creating the community. So, only providing and increasing of tax consciousness of politicians is will not be adequate for rising public expenditure. Therefore, a society totally should have tax consciousness. Thus, tax revenues which required for public expenses can be obtained and necessary public activities can be executed. Particularly, tax consciousness and sensitivity of getting voucher and invoice of youths and pupils in the community is like a mirror which reflects economical and financial future of the society. To research the consciousness of youths and acting for decision and policies about country in the light of the data is required for public efficiency. For this purpose, consciousness about receiving vouch/invoice and tax consciousness of senior students of Gaziosmanpasa University Faculty of Economics and Administrative Sciences were investigated. A total of 290 students were surveyed using questionnaire survey. Factor analysis, One-way ANOVA and independent sample t tests were used in the study. According to results of the research, it is identified that pupils who study at department of public finance has higher level of tax consciousness and sensitivities of getting receipt than pupils who study at department of economics and business management relatively.