Testing the relationships between tax morale, socio-political interactions and individual values through the structural equation model
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Tarih
2014
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Türkiye Orta Doğu Amme İdaresi Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
The main aim of the study is to examine the influences of taxpayers' trust in political institutions (the quality of public governance), of their perception on social capital, of their attitudes toward the tax administration, of their understanding of fiscal fairness and of their tendency to obedience to authority on the tax morale. The population of the research is taxpayers who are liable to fill the tax return accordance with Turkish income and corporate tax laws. Take into consideration the costs to reach all population, the scope of the research was restricted to Aksaray and Izmir. In the research that focused on examining the determinants of tax morale, we use the structural equation model to test the proposed research model and the research hypotheses.
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Açıklama
*Yeniçeri, Harun ( Aksaray, Yazar )
Anahtar Kelimeler
Tax Morale, Tax Compliance, Structure Equation Modeling
Kaynak
Amme İdaresi Dergisi
WoS Q Değeri
N/A
Scopus Q Değeri
N/A
Cilt
47
Sayı
3
