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- Title
EKONOMİK FAKTÖRLERİN VERGİ AHLAKI ÜZERİNDEKİ ETKİSİ: İSTANBUL İLİ ÖRNEĞİ.
- Authors
Duran, İsmihan; Aydın, Mehmet Sadık
- Abstract
Tax ethics is an internal behavior in terms of taxation and is expressed as paying taxes voluntarily, a positive attitude, belief and value judgments related to the fact that taxpayers pay their taxes at the proper time and amount in accordance with the law. This study includes a survey study conducted with 1025 taxpayers in Istanbul. The aim of the study is to identify the effect of the economic factors determining tax ethics on taxpayers in Istanbul. The data of the study were analyzed with SPSS program and the Chi-square Test was conducted. As a result of the survey study conducted, it is identified that the most effective factor among the economic factors in determining tax ethics is the effect of Other Taxpayers and the Immediate Environment, and the least effective factor is the effect of the personel income. There was no significant relationship between corruption and tax ethics.
- Publication
Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi, 2016, Vol 5, p516
- ISSN
1309-9841
- Publication type
Article