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Structural Equation Modelling for Premium and Tax Perception of Retired and Employees: Istanbul ExampleAbstract: Tax perception is defined as a concept that affects tax consciousness and the attitudes of the individuals regarding the tax. In this context, many studies are available in the public finance literature. On the other hand, due to the similarity with taxes, there are few studies on how the social security premium can reveal a relationship with the tax perception. It is essential how these perceptions can generate results in terms of retirees and employees. This situation constitutes the motivation for the study. The study aims to reveal the differences in the tax and premium perceptions regarding young employees in the age range of 18-35 and retirees. In order to determine this difference, test results within the scope of structural equation modeling were considered. The use of the tests regarding structural equation models that provide more reliable results than parametric or nonparametric tests contributes to the public finance literature. According to the results of this study, the effect level concerning employees’ perceptions of premiums on their tax perceptions may be higher than that of retirees

Author

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  • Ufuk GERGERLİOĞLU
  • Deniz AYTAÇ
  • Mete DİBO

Abstract

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Suggested Citation

  • Ufuk GERGERLİOĞLU & Deniz AYTAÇ & Mete DİBO, 2020. "Structural Equation Modelling for Premium and Tax Perception of Retired and Employees: Istanbul ExampleAbstract: Tax perception is defined as a concept that affects tax consciousness and the attitudes," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(45).
    • Handle: RePEc:sos:sosjrn:200307
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    References listed on IDEAS

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    1. Luisa Giuriato, 2009. "Searching for Fairness in Taxation: Lessons from the Italian School of Public Finance," Chapters, in: Geoffrey Brennan & Giuseppe Eusepi (ed.), The Economics of Ethics and the Ethics of Economics, chapter 10, Edward Elgar Publishing.
    2. Leonard E. Burman & Norma B. Coe & Kevin Pierce & Liu Tian, 2014. "The Effects of the Taxation of Social Security Benefits on Older Workers’ Income and Claiming Decisions," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(2), pages 459-486, June.
    3. Geoffrey Brennan & Giuseppe Eusepi (ed.), 2009. "The Economics of Ethics and the Ethics of Economics," Books, Edward Elgar Publishing, number 13632.
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    More about this item

    Keywords

    Structural Equation Modelling; Premium Perception; Tax Perception; Istanbul; Retired; Employee.;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • C30 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - General

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