─ Abstract─

Countries that have restructured their tax administration often use a" with taxpayer" approach rather than a" despite taxpayer" approach and have organized tax administrations in the form of taxpayer-focused structures. Parallel to this approach, changes in taxpayers’ perspectives have gained importance, and studies have begun to examine this perspective. Taxpayers’ perspectives on tax administration are determined by various factors. Based on empirical data collected from a survey of 680 respondents in Turkey, this study seeks to identify factors that influence taxpayers’ perspectives on tax administration. These factors