@article{2017,title={ATTITUDES AND BEHAVIORS TOWARDS TAX WITHIN THE FRAMEWORK OF TAX ETHICS AND VOLUNTARY TAX COMPLIANCE: (IN THE CASE OF FINANCE AND MEDIA AND COMMUNICATION PROGRAM STUDENTS)},abstractNode={ATTITUDES AND BEHAVIORS TOWARDS TAX WITHIN THE FRAMEWORK OF TAX ETHICS AND VOLUNTARY TAX COMPLIANCE: (IN THE CASE OF FINANCE AND MEDIA AND COMMUNICATION PROGRAM STUDENTS) It is important for implementation of an effective tax system to correctly identify attitudes and behaviors of taxpayers towards tax and make regulations in this field. Factors affecting voluntary compliance include tax burden, impact of society and population, sanctions imposed, audit frequency, influence of financial advisors, moral effects, complexity of applicable tax laws, and existence of an effective tax system. Tax ethics, which is one of the important factors affecting voluntary compliance, is described as an inherent motivation to fulfill an individual's tax liabilities. The greater the commitment of individuals in a society to ethical values is, the greater the tax ethics and voluntary tax compliance will be. This study aims to reveal the attitudes and behaviors of students who study in Media and Communication and Finance Programs of Vocational School of Social Sciences of Bingöl University in the academic year of 2016-2017 educational year in terms of tax ethics and voluntary tax compliance. To this end, tax ethics and voluntary tax compliance of students were determined based on their answers on the role of tax in meeting social expenses and how tax is perceived in moral terms. A total of 84 students participated in the study.},author={İlkay YILDIZ-- Esra GÜR},year={2017},journal={Kesit Akademi}}