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Confirmatory Factor Analysis on Tax Compliance Intentions, General Fairness, Procedural Fairness and Social Norms

Author

Listed:
  • Bayram, Nuran

    (Uludag University)

  • Aydemir, Mine

    (Uludag University)

  • Yıldırım, Zuhal

    (Uludag University)

  • Leba Tansöker, Reyhan

    (Uludag University)

Abstract

The share of small and medium-sized enterprises in the economy has increased in recent times. Nevertheless, it is seen among the most risky groups when evaluated in terms of tax compliance. The aim of the present study is to investigate the reliability and structural validity. Because of this aim we used the Turkish version of the tax compliance intention, general fairness, procedural fairness and social norms scale. The study group consists of 320 participants. We used AMOS program for the data analysis. As a result, the best fit indices are obtained. All factor loadings were found statistically significant after confirmatory factor analysis. Cronbach Alpha reliability coefficient is calculated to determine the reliability of the scale in this study. Cronbach's alpha values of the all dimensions were found within the range between 0.73 and 0.90. The Turkish form of tax compliance intention, general fairness, procedural fairness and social norms scale was found to be adequate and reliable. These instruments can be used by the researchers in research in Turkey.

Suggested Citation

  • Bayram, Nuran & Aydemir, Mine & Yıldırım, Zuhal & Leba Tansöker, Reyhan, 2017. "Confirmatory Factor Analysis on Tax Compliance Intentions, General Fairness, Procedural Fairness and Social Norms," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 8(4), pages 749-758, October.
    • Handle: RePEc:ris:buecrj:0300
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    Citations

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    Cited by:

    1. Muhammad Shaukat Malik, Sabah Younus, 2019. "Determinants of Tax-Compliance Behaviour Explored by Slippery Slope Framework and Theory of Planned Behaviour: An Evidence from Small Business Owner," Journal of Management Sciences, Geist Science, Iqra University, Faculty of Business Administration, vol. 6(2), pages 33-47, October.

    More about this item

    Keywords

    Confirmatory Factor Analysis; Tax Compliance Intention; General Fairness; Procedural Fairness; Social Norms;
    All these keywords.

    JEL classification:

    • C00 - Mathematical and Quantitative Methods - - General - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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