Plato, one of the most important philosophers of political philosophy; viewed the state as a “natural institution”. According to him, this natural reason is that no man is self-sufficient and needs the help of others to meet his needs. According to him, the state is a large-scale human or organism.

Along with these thoughts, in which the foundations of state formation were laid, the state; It has been a formation that has always existed since the oldest known societies in history. When we look at history; We can see that all of the oldest civilizations had powerful state mechanisms. In a society, the only power that can ensure public order and security, prohibit harmful behaviors by law and compel compliance with these laws is the state. With this situation, it is clear that services such as health, education, national security and infrastructure, which are indispensable needs of modern societies, can only be met by the state.

These services that can be provided by the state are defined as a duty to the State in our Constitution, which is at the top of the hierarchy of norms. According to our Constitution, the main goals and duties of the state are “to protect the independence and integrity of the Turkish nation, the indivisibility of the country, the Republic and democracy, to ensure the welfare, peace and happiness of individuals and society; It is to try to remove the political, economic and social obstacles that limit the fundamental rights and freedoms of the person in a way that is incompatible with the social state of law and the principles of justice, and to prepare the necessary conditions for the development of the material and spiritual existence of the human being. expressed as. In the relationship of reciprocity, this duty has not only been defined to the State, but has also been assigned to individuals as a duty. According to the relevant regulation, “everyone is obliged to pay taxes according to their financial power in order to meet public expenditures.” As can be seen, tax in our Constitution; It is defined as a duty to the state and a duty to individuals.

Tax, which is a duty for the state and a duty for individuals, is monetary payments received by the state or public legal entities with taxation authority, based on sovereign power, for financial, economic, social and political purposes, from taxpayers according to their financial strength, in accordance with the law and under legal force. is defined as.

In addition to these definitions, according to Henry LAUFENBURGER, one of the thinkers, while saying that “tax is the absolute and compulsory participation of the people in the public expenditures, Lucien MEHL's Science et Technique states that “Tax covers the public burdens of the state from private law, public law, legal persons and private persons. It is the money that is required to be taken according to the ability of the taxpayer to pay, through the authority, without any specific compensation. NEUMARK defined tax very concisely as “Every tax requires a transfer of economic assets”.

For this reason, tax, which is the most important income element of the State; The last week of February is celebrated as Tax Week every year in order to adopt it to all segments of the society and to increase the habit of paying voluntarily. The ultimate goal of this week is to create tax awareness in individuals and society.

In his book "Mukaddime", İbni HALDUN states, "At the beginning of the formation of the society (dynasty), taxes provide high tax revenues in exchange for small bases. With the development of society (dynasty), taxes provide low tax revenues against large bases.” When low taxes are imposed on tax matters, this improves the taxpayers' desire to work and do something. Cultural enterprise grows and increases as lower taxes satisfy taxpayers. On the other hand, with the growth of the cultural enterprise, the tax base levied on the obliged parties expands. As a result, tax income will increase with the sum of personal tax bases.

In this context, tax awareness, the importance of which is beyond explanation; It is the level of willingness of individuals who understand the importance of tax revenues to the public in terms of providing public services, to fulfill their tax-related duties. In parallel with the desire of individuals to fulfill their tax-related duties, it also determines how the taxes will return to them. Tax morale, which is defined as an internal motivation towards taxation, is defined as the timely and complete fulfillment of tax-related duties and responsibilities, and also the voluntary payment of tax. There are many factors that cause individuals to have tax morale. These factors are; taxpayer's education level, age, gender. In countries where the factors are positive and tax awareness and tax morale are well established, taxpayers fulfill their tax duties meticulously.

For example, the voluntary compliance of % 85 at the national level in terms of collection in the USA is the best indicator of higher tax awareness and tax morale in developed countries. Many economic and social problems are encountered in countries where general tax awareness is low. While investigating the effects of tax awareness on tax morale, it is necessary to reveal the factors that affect the formation of tax awareness and enable it to develop. Increasing the education level of the society, more transparent and accountable state administration, increasing the income level of the society, knowing where the taxes paid are used very clearly and clearly, family education, school education, reflection of the economic and financial results on the citizens, criminal sanctions, tax-oriented advertising campaigns, Organizing competitions for tax awareness, information feast in the media and emphasizing that tax is a civic duty in congresses are factors that affect tax awareness and allow it to develop and increase.

With this foresight; There is no one who does not know or assimilate that being a strong state primarily goes through economic power. The basis of providing a strong state economy is that every sensitive citizen should be sensitive about taxes, which is the biggest income source of the state. We need to know that “tax is a sacred and human duty”. If every citizen pays his taxes on time, our country will play a leading role in development and becoming a strong state. Everyone should be sensitive about this issue and pay their taxes regularly.

Ultimately, in order for the state to be strong and fulfill its stated duties, all taxpayer citizens and even all individuals of the society should be given educational information on tax awareness and tax morale, studies and projects should be carried out, and this should be transferred from the lowest generation to a tax conscious generation. Happy Tax Week, which is aimed to be raised.

MAHMUT YIGIT AKGUL