摘要：Tax compliancehas become the main issue for all taxation authorities. Tax sensitivity, taxconsciousness and tax awareness plays very important role in increasing taxrevenues by increasing the level of tax compliance. Understanding and measuringof those factors is very important to generate more tax revenue and servingmore public services. Tax sensitivity and tax consciousness of citizens are notonly related to external variables such as tax rate, income and probability ofaudits and severity of fines, but also related to internal variables, such as citizens'knowledge of tax law, their attitudes towards the government and taxation,personal norms, perceived social norms. This study aimed to understand theperspective of university students for tax sensitivity. For this purpose, tax sensitivity levels ofsenior students of Gaziosmanpaşa University Faculty of Economics andAdministrative Sciences were investigated. A total of 290 students’ taxsensitivity level was surveyed using questionnaire survey. Factor analysis,One-way ANOVA and independent sample t tests were used in the study.
