The Role of Benefit Principle of Taxation in Voluntary Tax Compliance

Having the largest share of public revenues tax has a vital importance in terms of state. Today, main purpose of the tax administration constitutes to obtain high tax revenues with low administrative costs, in many countries. In the same way, voluntary tax complince for the tax authorities is an important issue. Increasing degree of voluntary tax compliance will increase tax revenues. Voluntary tax compliance is an acceptable accurate reporting of tax liability by the taxpayers. The aim of this study is to examine the relationship between voluntary tax compliance and benefit principle of taxation. Benefit principle of taxation states that taxes should be based on benefits received from public goods. Benefit principle of taxation will increase voluntary tax compliance.