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

Nuran Bayram, Mine Aydemir, Zuhal Yıldırım and Reyhan Leba Tansöker
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Nuran Bayram: Uludag University
Mine Aydemir: Uludag University
Zuhal Yıldırım: Uludag University
Reyhan Leba Tansöker: Uludag University

Business and Economics Research Journal, 2017, vol. 8, issue 4, 749-758

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.

Keywords: Confirmatory Factor Analysis; Tax Compliance Intention; General Fairness; Procedural Fairness; Social Norms (search for similar items in EconPapers)
JEL-codes: C00 H20 (search for similar items in EconPapers)
Date: 2017
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