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Mükelleflerin Vergiden Kaçınma Algısı ve Demografik Belirleyicileri Üzerine Bir Araştırma: Isparta Örneği

Author

Listed:
  • Serdar ÇİÇEK
  • Jale SABBAĞ

Abstract

In this study, a questionnaire has been created for measuring tax avoidance how find place in the minds of taxpayers, also attitudes and behaviors of taxpayers against to tax. Data of obtained from by using face-to-face questionnaires method applied are interpreted with frequency analysis and cross tables on 400 participants who the income taxpayers of Isparta province. According to the obtained results; the majority of the taxpayers have seen to tax avoidance as a rational behavior and they have expressed that their preferences can change for consumption or investment in order to pay less tax. Taxpayers, if low tax rates will be applied, express to reviewing the preferred investment location, whereas not take kindly to change the settlement. Attitudes and behaviors of towards the tax avoidance more affected from variables especially such as the education, age, gender.

Suggested Citation

  • Serdar ÇİÇEK & Jale SABBAĞ, 2016. "Mükelleflerin Vergiden Kaçınma Algısı ve Demografik Belirleyicileri Üzerine Bir Araştırma: Isparta Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(28).
    • Handle: RePEc:sos:sosjrn:160203
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    More about this item

    Keywords

    Tax Psychology; Tax Avoidance; Taxpayers’Attitudes.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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