Vergi Mükelleflerinin Vergi Denetimi Algıları: Çorum Örneği

Metin Sağlam and Deniz Aytaç

Sosyoekonomi Journal, 2015, issue 23(25)

Abstract: The basic economic theory of tax compliance deals with the question ‘why taxpayers pay taxes’. But a psychological tax contract explains tax complaince as an interaction between tax payers and the tax authority. Based on psychological tax contract theory, taxpayers’ willingness to pay their taxes and willing to honestly declare their income, raised, when the tax official streat them with respect. This study aims to examine the hypothesis of psychological tax contract by using a survey which is applied to members of Çorum Chamber of Commerce and Industry.

Keywords: Psychological Tax Contract; Tax Audit Perception; Tax Compliance. (search for similar items in EconPapers)
JEL-codes: H20 H29 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:150307

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