@article{2019,title={ FINANCIAL AND FINANCIAL STATEMENT LITERACY: AN IMPLEMENTATION FOR TAX PLAYERS DEALING IN TRADE IN TUNCELI},abstractNode={In today's conditions, many real and legal persons are active in the field of finance. These activities are often seen by attracting loans, taking assets and making investments. Real and Legal Persons Although they are so active in the field of Finance, they do not know much about their activities. The reason for this is that the financial and financial statements can be understood by experts. In addition, the technical and practical aspects of financial statements make it more difficult to understand. However, financial literacy and financial statement literacy has gained importance due to the very development of financial sector and increasing activities in this field. At this point, many researches and studies have been published. In order to contribute to science in this sense, the financial literacy and financial statements literacy levels of the taxpayers engaged in trade in Tunceli province were tried to be determined. The aim of our study is to determine the level of literacy of financial and financial statements of real and legal persons engaged in trade. The purpose of our study is to select real and legal persons engaged in trade and to work more with the financial sector. The study consists of four parts. In the first part of our study, general information about financial literacy; In the second part, general information about financial statements literacy; In the third section, information on the relationship between financial literacy and financial statements literacy is given and finally in the fourth section, the application for the taxpayers engaged in trade in the province of Tunceli is given. The aim of this study is to reveal the effects of the financial behaviors of taxpayers engaged in trade in Tunceli province on business performance and continuity. In the study, secondary source scanning was performed as data collection method. SPSS package program was used in the evaluation of the questionnaire in the application part of the study.},author={Birgül BOZKURT YAZAR-Zülkif YALÇIN},year={2019},journal={Turkish Studies-Economics,Finance,Politics}}