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Vergi Mükelleflerinin Vergi Denetimi Algıları: Çorum Örneği

Author

Listed:
  • Metin SAĞLAM
  • Deniz AYTAÇ

Abstract

The basic economic theory of tax compliance deals with the question ‘why taxpayers pay taxes’. But a psychological tax contract explains tax complaince as an interaction between tax payers and the tax authority. Based on psychological tax contract theory, taxpayers’ willingness to pay their taxes and willing to honestly declare their income, raised, when the tax official streat them with respect. This study aims to examine the hypothesis of psychological tax contract by using a survey which is applied to members of Çorum Chamber of Commerce and Industry.

Suggested Citation

  • Metin SAĞLAM & Deniz AYTAÇ, 2015. "Vergi Mükelleflerinin Vergi Denetimi Algıları: Çorum Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 23(25).
    • Handle: RePEc:sos:sosjrn:150307
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    Keywords

    Psychological Tax Contract; Tax Audit Perception; Tax Compliance.;
    All these keywords.

    JEL classification:

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

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