Tax Perceptions of the Employees in the Tax Office Directorate: The Case of Antalya

This study examines the tax perceptions of the employees in the tax office directorate according to principles of taxation, taxpayer attitudes, tax awareness, tax crimes and tax inspection. In this study, a questionnaire that includes 25 questions concerning tax perceptions is performed on 156 tax officers, which are working in the tax administration units of Antalya. Based on the findings of the analysis on tax perceptions explored, some policy implications and proposals are offered. It is highlighted that tax perceptions of the employees in the tax office directorate should be taken into account for determining problems and improving tax collecting process in the context of the harmony between taxpayers and tax office