Determining the attitudes of the Syrian people towards the tax constitutes the problem of this study. The study aims to develop a scale for the compliance of Syrian people who are income taxpayers within the borders of the Republic of Turkey with the Turkish tax system. In this direction, people who are income taxpayers in Şanlıurfa, where Syrians are concentrated, were determined as the sample. Accordingly, a 6-factor scale consisting of 27 items was developed. Consequently, the answers given to the whole scale are at the level of neither agree/disagree. Taxpayers of Syrian nationality think that other taxpayers do not have any privileges compared to them. Therefore, Syrian nationals, who are income taxpayers in Turkey, have a positive perspective on taxation.
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