 Mükellef Perspektifinden Vergi Tarifeleri: Türkiye ÖrneğiSosyoekonomi Journal, 2018, issue 26(35) Abstract: In particular, the structure of ad valorem tax schedules is a controversial topic in public finance literature. Some people argue that the tax schedules should be progressive or degressive depending on the amount of income. Also some people argue that the income increasing should not affect the tax schedules (flat tax). This paper is prepared for this purpose would be carried out to determine the taxpayers’ preferences and the main factors which affect this choice. In the study, the opinions of taxpayers about ad valorem taxes are asked by using a questionnaire which is prepared by me. 1520 taxpayers’ preferences especially about personal income tax are determined and the factors which define the preferences are presented with the ordered probit regression analysis. 70% of taxpayers prefer progressive taxation, 18% of taxpayers prefer flat tax and 12% of taxpayers prefer degressive taxation. According to regression results the main factors which influence the taxpayers’ preferences about tax schedules are public expenditures, trend of tax evasion, perception of shadow economy, business competition, perception of social security contributions, tax burden, tax justice, religion, conventionality, age, job and education level. JEL-codes: H21 H24 (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:180101 Access Statistics for this article More articles in Sosyoekonomi Journal from Sosyoekonomi Society Cihan St. 27/7 06430 Sihhiye Ankara Turkey. |
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