Measuring Tax Sensitivity of University Students

Yıl 2019, Cilt: 26 Sayı: 1, 309 - 319, 19.03.2019

Rüştü Yayar Emin Barlas Gökhan Güney

https://doi.org/10.18657/yonveek.476528

Öz

Measuring Tax Sensitivity of University Students

Öz

Tax compliance
has become the main issue for all taxation authorities. Tax sensitivity, tax
consciousness and tax awareness plays very important role in increasing tax
revenues by increasing the level of tax compliance. Understanding and measuring
of those factors is very important to generate more tax revenue and serving
more public services. Tax sensitivity and tax consciousness of citizens are not
only related to external variables such as tax rate, income and probability of
audits and severity of fines, but also related to internal variables, such as citizens'
knowledge of tax law, their attitudes towards the government and taxation,
personal norms, perceived social norms. This study aimed to understand the
perspective of university students for tax sensitivity.  For this purpose, tax sensitivity levels of
senior students of Gaziosmanpaşa University Faculty of Economics and
Administrative Sciences were investigated. A total of 290 students’ tax
sensitivity level was surveyed using questionnaire survey. Factor analysis,
One-way ANOVA and independent sample t tests were used in the study.

Anahtar Kelimeler

Tax Sensitivity, Tax Consciousness, Tax Awareness, Tax Avoidance

Kaynakça

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