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Mükelleflerin E-Maliye Uygulamalari Tercihinde Etkili Olan Faktörlerin İkili Lojistik Regresyon ile Analizi

Author

Listed:
  • Ulvi Sandalci

    (Kütahya Dumlupınar University)

Abstract

Bilgi ve iletisim teknolojileri alaninda yasanan gelismeler insan hayatinin birçok alanini etkisi altina almistir. Teknolojik gelisme ile birlikte bireylerin istek ve ihtiyaçlarinda önemli degisimler meydana gelmistir. Bu degisimlere cevap vermeyi hedefleyen kurum ve kuruluslar yapilanmalarini teknolojik temelli olarak yeniden insa etmeye baslamistir. Buna uygun olarak birçok hizmet bireyler ile fiziki bir ortamda karsilasmadan sunulmaktadir. Kamu idareleri de bu yenilikçi teknoloji temelli degisime ayak uydurarak vatandaslara sundugu hizmetleri e-devlet olarak elektronik ortama aktarmaya baslamistir. Vergilemenin taraflarindan birini temsil eden ve devlet yapisi içinde önemli bir kamu görevi gören vergi idareleri de hizmetlerini elektronik ortama tasimiştir. Çalismada mükelleflerin vergi idaresi tarafindan elektronik ortamda sunulan hizmetleri tercih etmesinde etkili olan faktörlerin katkisi incelenmistir. İkili lojistik regresyon analizi ile yapilan çalismada sosyal etki, uyumluluk, algilanan kullanim kolayligi ve performans beklentisinin emaliye hizmetleri tercihinde pozitif, risk algisinin ise negatif yönde bir etki ortaya çikardigina ulasilmiştir.

Suggested Citation

  • Ulvi Sandalci, 2021. "Mükelleflerin E-Maliye Uygulamalari Tercihinde Etkili Olan Faktörlerin İkili Lojistik Regresyon ile Analizi," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 5(1), pages 193-224, August.
    • Handle: RePEc:bgo:journl:v:5:y:2021:i:1:p:193-224repec/bgo/
    DOI: https://doi.org/10.33399/biibfad.842112
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    More about this item

    Keywords

    Vergi; vergileme; mükellef; e-maliye; ikili lojistik regresyon;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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