STUDENTS PERSPECTIVE ON TAX: AN EXAMPLE OF CUKUROVA UNIVERSITY

The aim of the study was to determine the factors affecting the level of tax ethics, tax consciousness, tax attitude and receipt usage level of students who were educated at Cukurova University, Faculty of Economics and Administrative Sciences. Reliability analysis, Kruskal Wallis H test and Mann Whitney U test were applied to the data obtained from 872 students. According to the results of the analysis, it was determined that the department and class of the students made a meaningful difference on tax morality, tax awareness and tax attitude. It has been determined that the level of academic achievement does not make a significant difference on tax morality and tax attitudes. The type of education does not make a significant difference on tax morality and the use of receipt