Determination of variables affecting voluntary tax compliance by using logistic regression analysis
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Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Sosyoekonomi Society
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The most important tool for states to increase tax revenues for their increasing expenditure is to maintain voluntary tax compliance. At this point, measuring voluntary tax compliance is significantly essential. In line with this importance, the purpose of the study is to determine the factors that affect taxpayers' voluntary tax compliance. For this purpose, logistic regression analysis is used in the study. According to the results, the variables of reference groups, tax amnesty, tax rates, remorse, tax audit, religious sensitivity, and tax information have statistically significant effects on taxpayers' voluntary tax compliance. Tax penalties, efficiency, and fairness of tax administration, and income variables do not have a statistically significant effect.
Açıklama
Anahtar Kelimeler
Tax, Voluntary Tax Compliance, Logistic Regression Analysis
Kaynak
Sosyoekonomi
WoS Q Değeri
N/A
Scopus Q Değeri
Cilt
29
Sayı
48
