Abstract
One of the most important actors in the political process is political parties and the other is voters. In the political process, political parties try to increase their votes and the voters try to increase their benefits. The most important economic factors which determine the relationship between political parties and voters are public services and taxes. Political parties make a variety of commitments about these factors in the election propagandas. The tax-related propagandas are generally in the form of reducing the tax burden. This study was conducted to determine in which level the tax-related propagandas of political parties are taken into account by voters. According to results of the survey made in Turkey, approximately 33% of taxpayers specify that they will vote the political party which will reduce their tax burden. Other important factors that affect the exchanging in preferences are income level, tax burden, general economic position of the country, competition, corruption, tax morale and environmental pressure.
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