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

Ali Çeli̇kkaya and Hüseyin Gürbüz

Sosyoekonomi Journal, 2008, issue 2008-2

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.

Keywords: Taxpayer’s Attitudes and Behaviors; Tax Evasion; Chi Square Analyses. (search for similar items in EconPapers)
JEL-codes: C39 C42 H24 H26 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:080202

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