An Empirical Analysis on the Effect of Taxpayers’ Educational Level and Marital Status Factor on Their Attitudes and Behaviors Towards Taxes

Abstract

The primary source of funding for government expenditures is taxation. For this reason, it is crucial to understand what influences taxpayers' attitudes and behaviors about taxes and tax evasion. The reasons why taxpayers pay taxes or why they do not pay taxes can be brought to the desired level with the help of measures to be taken by the tax administration with the correct determination of these factors. This study is discussed within the framework of the positive or negative effects of taxpayers' personal situations on their attitudes and behaviours towards taxes. In this context, the attitudes and behaviours of taxpayers towards taxes are affected by many demographic variables. The study includes the findings of the research conducted by face-toface surveys with 525 taxpayers operating in Istanbul. In this context, various analyses were applied with T-tests and ANOVA tests by taking into account the factors of education level and marital status of taxpayers. According to the findings of the study, it is concluded that marital status is a significant demographic variable regarding attitudes and behaviours towards taxes. Additionally, various differences have been identified in the attitudes and behaviours of taxpayers towards taxes in terms of educational level.

Keywords: Tax Attitude, Tax Behaviour, Tax Evasion, Education Level, Marital Status JEL Classification, Tax Morale, Turkey