Citizens having tax morality, positive tax perception and tax awareness will make it easier for the government to collect taxes and will avert tax evading. The fact that high school students who have received accounting and finance education are both taxpayer candidates and professional accountant candidates who play an active role in the taxation process also make these students' level of tax morality, tax perception and tax awareness important as well. The purpose of this study is to reveal the differences in tax morality, tax perception and tax awareness of high school students who are trained in accounting and finance and high school students who do not receive accounting and finance education. To obtain the data, face-to-face survey method was used and discriminant analysis were carried out to determine the students' tax morality, tax perception and tax awareness differences.As a result of the analysis, it was determined that there was no significant difference between high school students who received accounting education and high school students who did not receive accounting education in terms of tax morality, tax perception and tax awareness. . It is concluded that accounting and finance education in high schools does not have a contribution on tax morality, tax perception and raising tax awareness.
: March 25, 2020
|APA||Özcan, F , Akyel, N . (2020). Muhasebe ve Finansman Eğitimi Alan ve Almayan Lise Öğrencilerinin Vergi Ahlâkı, Vergi Algısı ve Vergi Bilinci Farklılıklarının İncelenmesi: Bir Uygulama Örneği . Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Dergisi , 5 (1) , 54-67 . DOI: 10.33905/bseusbed.709290|