TY  - JOUR
TT  - FACTORS DETERMINING TAXPAYERS’ PERCEPTION TOWARDS TAX FAIRNESS: THE STRUCTURAL EQUATION MODEL FOR TURKEY
AU  - Giray, Filiz
AU  - Gerçek, Adnan
AU  - Aydoğdu, Cansu
PY  - 2015
DA  - June
JF  - International Journal of Economics and Finance Studies
JO  - IJEFS
PB  - Sosyal Bilimler Araştırmaları Derneği
WT  - DergiPark
SN  - 1309-8055
SP  - 17
EP  - 38
VL  - 7
IS  - 1
KW  - Tax compliance
KW  - tax fairness
KW  - taxpayers’ perceptions
KW  - tax knowledge
KW  - structural equation model
N2  - Tax noncompliance is a significant problem that should be researched given changing tax views of taxes. Tax compliance is a complex issue and can be explained by both economic and social factors. Perceptions of fairness have played an important role in taxpayers’ voluntary tax compliance. This exploratory study investigated the relationship between tax compliance and fairness from the point of view of taxpayers’ perception of tax fairness and the factors determining tax fairness. Using survey data collected from 481 taxpayers, this relationship was found using a structural equation model with Turkey as the sample country. We found that perceived fairness in the tax system depends on the structure of the tax system, interaction with the tax administration, inefficiency in the tax system, tax morale and the using of public expenditures
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UR  - https://dergipark.org.tr/en/pub/ijefs/article/275340
L1  - https://dergipark.org.tr/en/download/article-file/256543
ER  -