AN APPLICATION TO DETERMINE THE RELATIONSHIP BETWEEN ACCOUNTING AND FINANCE EDUCATION AND TAX ETHICS AND AWARENESS

Authors : Menduh HAYTA, Murat ÖZDEMİR

Pages : 127-149

View : 65 | Download : 69

Publication Date : 2023-06-30

Article Type : Research Paper

Abstract :The aim of this study is to determine the differences in the perceptions of tax morale and awareness of the students who have and have not got accounting and financial education in their schools at various levels and to determine the relationship between accounting and financial education with tax morale and tax awareness. For this purpose, a face-to-face survey method was used to acquire data in the study and a survey was conducted with senior high school, associate, undergraduate and postgraduate students studying at schools in the city center and districts of Giresun Province. Statistical analyzes were applied to the data acquired through the survey and it was tried to determine the differences between the perceptions of tax morale and awareness of the students. According to the results of the study, significant differences were found between the students who got accounting and financial education and those who did not in terms of tax morale and awareness in variables such as getting accounting and financial education, age, type of school, undergraduate and postgraduate education. Taking into consideration the results of the study, it can be stated that there is a close relationship between accounting and financial education with tax morale and awareness.
Keywords : muhasebe eğitimi, finans eğitimi, vergi ahlakı, vergi bilinci, vergi uyumu