Determination of variables affecting voluntary tax compliance by using logistic regression analysis

dc.authorid0000-0002-4053-8687
dc.authorid0000-0002-7917-9802
dc.contributor.authorTabakan, Gülin
dc.contributor.authorAvcı, Orçun
dc.date.accessioned2021-07-07T07:42:34Z
dc.date.available2021-07-07T07:42:34Z
dc.date.issued2021
dc.departmentİktisadi ve İdari Bilimler Fakültesi
dc.description.abstractThe 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.
dc.identifier.doi10.17233/sosyoekonomi.2021.02.25
dc.identifier.endpage561en_US
dc.identifier.issue48en_US
dc.identifier.startpage541en_US
dc.identifier.urihttps:/dx.doi.org/10.17233/sosyoekonomi.2021.02.25
dc.identifier.urihttps://hdl.handle.net/20.500.12451/8353
dc.identifier.volume29en_US
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.publisherSosyoekonomi Society
dc.relation.ispartofSosyoekonomi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectTax
dc.subjectVoluntary Tax Compliance
dc.subjectLogistic Regression Analysis
dc.titleDetermination of variables affecting voluntary tax compliance by using logistic regression analysis
dc.typeArticle

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