Tax View of Taxpayers in Azerbaijan: An Empirical Study on Baku Sample

The aim of this study is to reveal the taxpayer perspective of the taxpayers residing in Baku, the capital city of Azerbaijan. The reason why Azerbaijan is preferred in the study is just creation of the modern tax system of the Azerbaijan Republic, and consequently the limited number of empirical studies in the literature. The reason why Azerbaijan is studied not as a whole but limited to the Baku sample is that the Azerbaijani tax system has a structure that differs on a regional basis. In this context, specific to the Baku sample, an evaluation is made in the context of taxpayers' perceptions towards tax, which determines the relationship between the tax system and the tax payers. In the research process, a questionnaire form consisting of two parts: "demographic characteristics" and "tax-related evaluations" was used. The data were compiled by quota sampling method, and in the analysis phase, Frequency Analysis and Cross Tables were used. According to the findings, it has been determined that there is a significant difference between the taxpayers' perspective on tax, and there is no general acceptance of tax on the basis of taxpayers.