COMPARISON OF TAX PROFILE OF ERZİNCAN WITH EASTERN ANATOLIA AND TURKEY

Taxes are the most important source of in come for countries today. In Turkey, 87% of thetotal public revenues consist of tax revenues. Ho wever, there are differences in tax-related dataaccording to regional development level. Thesedifferences are affected by factors such as taxawareness, tax morality and tax perception, de pending on the political, social, cultural and eco nomic development levels of the citizens in theregion. As a result, this situation is reflected in thetax-related data. Erzincan, where the situation inthe region and Turkey were analyzed compara tively. The tax profile of Erzincan Province wasprepared and a comparison and success rankingwas made at regional and national level. In this study, tax accrual and collection ratesof Erzincan, distribution of tax revenues, numberof active taxpayers and income-expense compa risons were made. A comparative analysis of thecases were in the area of Erzincan and Turkey.The tax profile of Erzincan was prepared and acomparison and success ranking was made at re gional and national level. As a result of the study,Erzincan is partly in a good position in the regi on according to the number of taxpayers and taxcollection amount. But; When compared with thegeneral it has concluded that Turkey is located inthe very back.