Evaluation of the Effects of Tax Awareness and Tax Compliance on Tax Revenues

In this study, research and evaluations were carried out to determine the issues related to voluntary tax compliance of taxpayers and to establish effective and sustainable tax and fiscal policies within these principles, depending on the formation of tax awareness. The purpose of this study is to find answers to the questions of how taxes are perceived by taxpayers, how tax consciousness can be improved. In the study, both theoretical approaches and the results obtained from the questionnaire were evaluated in detail in the related sections. Our findings show that tax awareness and voluntary compliance is not a unilateral process, and that both the state (financial administration) and citizens (taxpayers) need to act jointly. Tax amnesties and unfair tax competition can negatively affect the process.Trust in the state and political power, social, economic and justice factors have positive effects on tax revenues.