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- Title
VERGİ DAİRELERİNİN MÜKELLEFE DAVRANIŞ BİÇİMLERİNİN VERGİLEMEDE GÖNÜLLÜ UYUMA ETKİSİ: MALATYA ÖRNEĞİ.
- Authors
MUTLU, Abdullah; TAŞCI, Kenan
- Abstract
Customer-focused look at the taxpayer is not associated only with the tax law or tax theory, but is also associated with management theory, psychology and sociology. Tax liability includes the human element and human subjective entity. Therefore, dealing with taxation considering only technical analysis will be incomplete. At the same time, the "behavioral public finance" field study was conducted on less than other sub-areas of finance. This study emphasizes on tax compliance of the approach styles of tax administration to tawpayer. First of all, the concept of taxpayer satisfaction will be discussed. Then, the survey results which made to measure the taxpayer satisfaction in Malatya will be evaluated and also recommendations will be developed accordingly.
- Subjects
MALATYA (Turkey); TAX administration &; procedure; TAXPAYER compliance; TAX laws; PSYCHOLOGY; SURVEYS; CASE studies
- Publication
Electronic Journal of Social Sciences, 2013, Vol 12, Issue 45, p214
- ISSN
1304-0278
- Publication type
Article