Determination of Tax Perception Levels of Taxpayers in the Agricultural Sector: Evidence from Finike District

The primary objective of this study is to determine whether the tax perception levels of farmers engaged in agricultural activities in the Finike district of Antalya vary according to their demographic characteristics. The research employed a descriptive survey model. The data were collected using a quantitative method, specifically through a questionnaire. The scale used to gather the quantitative data was developed based on the instruments designed and applied by Sarı (2016) and Taytak (2010). The data obtained from the survey conducted with 270 producers were analyzed using the SPSS software, and interpreted through non-parametric statistical tests and descriptive methods. According to the findings, the overall tax perception level of farmers was found to be moderate (M = 3.30). Additionally, while the tax perception levels of farmers showed statistically significant differences based on gender, age, and income level variables, no significant differences were observed in terms of marital status and education level. In this context, it is recommended to expand educational policies aimed at increasing farmers' tax perception levels, strengthen mechanisms to combat the informal economy, and ensure the integration of the tax system with agricultural support policies.