Vergi Algısı ve Vergi Bilinci Üzerine Bir Araştırma: İktisadi ve İdari Bilimler Fakültesi Öğrencilerinde Vergi Algısı ve Bilinci

Metin Sağlam

Sosyoekonomi Journal, 2013, issue 19(19)

Abstract: It is important that individuals reveal their tax rules and tax obligations voluntarily. It is named as tax compliance. Tax compliance of individuals depends on their tax perception and tax consciousness. This study aims to measure tax perception and tax consciousness. Also the study investigates tax perception and tax consciousness of Hitit University Faculty of Administrative and Economic Sciences students. The data set of the study obtained from the survey applied to 330 students. In empirical application first descriptive statistics, frequencies and percentage of answers are presented and interpreted. Then Mann Whitney U Test and Kruskal Wallis test are used to test the hypothesis.

Keywords: Tax Perception; Tax Consciousness; Tax Compliance; Mann-Whitney U Test; Kruskal Wallis Test. (search for similar items in EconPapers)
JEL-codes: C12 H20 H26 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:130116

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