VERGI MÜKELLEFLERININ "ÖDEMEDE UYGUNLUK KURALI'NA" ILISKIN ALGILARI: BOLU ILI ALAN ARASTIRMASI/TAXPAYERS' THOUGHTS ON "PRINCIPLE OF CONVENIENCE IN TAXATION": A FIELD RESEARCH IN BOLU PROVINCE

There are so many rules that must be followed in taxation in order to achieve both fiscal and other purposes. In this study, "Principle of Convenience in Taxation" has been examined that orders collecting taxes from taxpayers by the most appropriate place, time and methods and tax administration must comply to achieve fiscal purpose in taxation. In the article, in order to measure taxpayers' thoughts in relation to "Principle of Convenience in Taxation", we conducted a field questionnaire study applied all around Bolu province and made some statistical analysis based on this. As a result, while overall it is considered appropriate that the traditional payment place, time and methods in existing income taxation, the place of payment in technological environment is considered non-appropriate by the relatively low levels of income and education and elderly sections of society.