Factors Having Impact On The Tax Awareness Of People For Getting Receipt or Invoice

Abstract

The aim of this study is to determine the factors affecting receipt awareness of the individuals who have tax consciousness. The data set of the study obtained from the survey applied to 113 academicians specialized on public finance. The findings of this study are obtained using ordered probit and logit regression methods. These findings show that the frequency of taking receipt is directly related to being married, having high-income, benefiting from public services, having tax consciousness, morality, and responsibility and taking tax incentives while inversely related to facing with excessive and unfair tax burden.