The role of generation alpha in the development of tax awareness: A theoretical assessment

There are essentially two actors in taxation: the state on one side and the taxpayer on the other. However, when tax awareness comes into play, socio-cultural factors also enter into this process; as a result of these factors, very different actors emerge.  In particular, the mass media of today's digital age should be considered as an actor in the tax awareness of Generation Alpha, the generation of this era. In the literature, there are many national and international studies, both empirical and theoretical, on the need to develop tax awareness through education in young people who will be future taxpayers and to establish tax awareness at an early age.  However, there are studies that focus on the core characteristics and potential of the Generation Alpha and establish a relationship between this generation and tax awareness; As an actor in tax awareness, there are virtually no efforts underway to raise their parents' tax awareness through their own efforts. This study, which we have considered using the literature review method, aims to show that today's family structures and the structure of the Alpha Generation, which is different from previous generations, can both become conscious taxpayers in the future and ensure the formation of tax awareness in their families from an early age. With this study, it has been concluded that if appropriate tax education is given to the Alpha Generation from the primary school age, it can be considered as an actor of tax awareness.