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Mükelleflerin Vergiye Karşı Tutum ve Davranışlarını Etkileyen Çeşitli Değişkenler Arasındaki İlişkinin Analizi

Author

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  • Ali ÇELİKKAYA
  • Hüseyin GÜRBÜZ

Abstract

Taxpayer’s attitudes and behaviors play an important role in fulfillment of tax liabilities. This study examines the significant relations between taxpayer’s attitudes and behaviors and age, sexuality, education, audit frequency, and amnesty. Findings reveal important insights in addressing tax evasion. The research uses chi square analyses in exploring 1750 responses collected trough a questionnaire. The researchers have collected data through a survey containing 48 questions. A representative Turkish city, Eskişehir, and random sampling have been chosen for data collection. Findings have been reported in related tables and figures. The results have revealed the factors and the ways they influence the compliance of taxpayers in Turkey. The findings have also been used to recommend necessary changes in Turkish Tax Law.

Suggested Citation

  • Ali ÇELİKKAYA & Hüseyin GÜRBÜZ, 2008. "Mükelleflerin Vergiye Karşı Tutum ve Davranışlarını Etkileyen Çeşitli Değişkenler Arasındaki İlişkinin Analizi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2008-2.
    • Handle: RePEc:sos:sosjrn:080202
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    Keywords

    Taxpayer’s Attitudes and Behaviors; Tax Evasion; Chi Square Analyses.;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C42 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Survey Methods
    • C39 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Other

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