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Vergi Mükelleflerinin Eğitim Düzeyi ve Medeni Durum Faktörünün Vergilere Karşı Tutum ve Davranışları Üzerindeki Etkisi Üzerine Ampirik Bir Analiz

Year 2024, , 427 - 449, 30.06.2024
https://doi.org/10.25229/beta.1445772

Abstract

Vergiler, kamu harcamalarının finansmanının ana kaynağıdır. Bu sebeple vergi mükelleflerinin vergilere karşı tutum ve davranışlarının hangi faktörlerden etkilendiği konusu oldukça önemli bir yere sahiptir. Vergi mükelleflerinin ne için vergi ödedikleri ya da neden ödemedikleri konusu söz konusu faktörlerin doğru bir şekilde tespit edilerek, vergi idaresi tarafından alınacak önlemler yardımıyla istenilen düzeye getirilebilir. Bu çalışma, mükelleflerin kişisel durumlarının vergilere karşı tutum ve davranışlarını olumlu ya da olumsuz etkilemesi çerçevesinde ele alınmıştır. Bu kapsamda vergilere karşı mükelleflerin sergilemiş olduğu tutum ve davranışlar birçok demografik değişkenden etkilenmektedir. Çalışmada İstanbul'da faaliyet gösteren 525 vergi mükellefi ile yüz yüze anket yöntemiyle yapılan araştırmanın bulguları yer almaktadır. Bu kapsamda vergi mükelleflerinin eğitim düzeyi ve medeni durum faktörleri dikkate alınarak T-testi ve ANOVA testi yardımıyla çeşitli analizler gerçekleştirilmiştir. Çalışma bulgularına göre medeni durum faktörünün vergilere karşı tutum ve davranışlar üzerinde etkili olduğu sonucu elde edilmiştir. Diğer taraftan eğitim düzeyi özelinde vergi mükelleflerinin vergilere karşı tutum ve davranışlarında da çeşitli farklılıklar tespit edilmiştir.

References

  • Achim, M. V. (2022). The effect of CEO’s attributes and zakat on the performance of Islamic banks: A short commentary. Journal of Accounting, Ethics and Public Policy, 23(4), 633-636. https://ssrn.com/abstract=4307450
  • Adams, C. (1982). Fight, flight and fraud: The story of taxation. Curacao: Euro-Dutch Publishers.
  • Adams, C. (1993). For good or evil: The impact of taxes on the course of civilization. New York, London & Lanham: Madison Books.
  • Alm, J., Martinez-Vazquez, J., & Torgler, B. (Eds.). (2010). Developing alternative frameworks for explaining tax compliance. London & New York: Routledge.
  • Aregbesola, O. D., Owosekun, A. O., & Salawu, R. O. (2020). Marital status and educational background as determinants of tax compliance in Nigeria. International Journal of Research and Innovation in Social Science, 4(8), 777-783.
  • Babic, V., & Zarić, S. (2022). Tax evasion and education level: Evidence from the European Union countries. Knowledge International Journal, 51(1), 17-21.
  • Benk, S., & Budak, T. (2012). Power and trust as determinants of voluntary versus enforced tax compliance: Empirical evidence for the slippery slope framework from Turkey. African Journal of Business Management, 6(4), 1499-1505. https://doi.org/10.5897/AJBM11.2157
  • Benk, S., Budak, T., Püren, S., & Erdem, M. (2015). Perception of tax evasion as a crime in Turkey. Journal of Money Laundering Control, 18(1), 99-111. http://dx.doi.org/10.1108/JMLC-04-2014-0012
  • Benk, S., Yüzbaşı, B., & Mohdali, R. (2016). The impact of religiosity on tax compliance among Turkish self-employed taxpayers. Religions, 7(4), 1-10.
  • Bolek, M., McGee, R. W., & Shopovski, J. (2024a). Attitudes toward tax evasion in South Asia. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • Bolek, M., McGee, R. W., & Shopovski, J. (2024b). Buddhist attitudes toward tax evasion. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • Bose, S. (2012). Hindu ethical considerations in relation to tax evasion. In R. W. McGee (Ed.), The ethics of tax evasion: Perspectives in theory and practice (pp. 135-147). New York: Springer. https://rdcu.be/daAoa
  • Cohn, G. (1998). The Jewish view on paying taxes. Journal of Accounting, Ethics and Public Policy, 1(2), 117-128. https://ssrn.com/abstract=4347963
  • DeMoville, W. (1998). The ethics of tax evasion: A Baha’i perspective. Journal of Accounting, Ethics and Public Policy, 1(3), 375-387. https://ssrn.com/abstract=4348020
  • Fagbemi, T. O., Uadiale, O. M., & Noah, A. O. (2010). The ethics of tax evasion: Perceptual evidence from Nigeria. European Journal of Social Sciences, 17(3), 360-371.
  • Geyik, O., & McGee, R. W. (2024). An empirical analysis of the effects of ethnicity on tax perception and tax evasion. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion: Country studies. Switzerland: Springer.
  • Geyik, O., Şeren, G. Y., & Yakşi, Y. (2023). The effect of tax education on tax awareness: An experimental research in Diyarbakır province. 37th International Public Finance Conference, Turkey. https://doi.org/10.5281/ zenodo.10806584
  • Gottfredson, M. R., & Hirschi, T. (1990). A general theory of crime. Stanford: Stanford University Press.
  • Groenland, E., & van Veldhoven, G. (1983). Tax evasion behavior: A psychological framework. Journal of Economic Psychology, 3, 129-144.
  • Hamill, S. P. (2013). Tax policy inside the two kingdoms. Journal of Accounting, Ethics and Public Policy, 14(1), 1-57. https://ssrn.com/abstract=2238274
  • Ismail, I. S., Suman, S. A., Hasnizam, P. A. N., Shaharin, N. N., & Rusnipa, H. A. (2020). Ethical issues on tax evasion from the students’ perception. Insight Journal, 8, 60-72. http://dx.doi.org/10.24191/ij.v8i0.106
  • Isroah, L., Hutama, P. S. P., & Yusita, A. N. (2016). Perceptions of ethics in tax evasion: Perception evidence at the faculty of economics, Yogyakarta State University. Jurnal Pendidikan Akuntansi Indonesia, 14(2), 80-97.
  • Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5, 125-165.
  • Jonsson, P. O. (2013). Some thoughts on Hamill, the two kingdoms, and the ethics and logic of higher tax rates and redistribution. Journal of Accounting, Ethics and Public Policy, 14(3), 541-564. http://dx.doi.org/10.2139/ssrn.2302911
  • Killian, S., & Doyle, E. (2004). Tax aggression among tax professionals: The case of South Africa. Journal of Accounting, Ethics and Public Policy, 4(3), 159-189. https://ssrn.com/abstract=1014635
  • Killian, S., & Maeve, K. (2004). Revenue approaches to income tax evasion: A comparative study of Ireland and South Africa. Journal of Accounting, Ethics and Public Policy, 4(4), 235-257.
  • Kirchler, E. (2007). The economic psychology of tax behaviour. New York & Cambridge, UK: Cambridge University Press.
  • Mamuti, A. (2019). Tax evasion as a crime: A study of perception in selected countries. Mauritius: Lambert Academic Publishing.
  • McGee, R. W. (1994). Is tax evasion unethical? University of Kansas Law Review, 42(2), 411-435.
  • McGee, R. W. (1999). Is it unethical to evade taxes in an evil or corrupt state? A look at Jewish, Christian, Muslim, Mormon and Baha’i perspectives. Journal of Accounting, Ethics & Public Policy, 2(1), 149-181.
  • McGee, R. W. (2004). The philosophy of taxation and public finance. Norwell, MA & Dordrecht: Kluwer Academic Publishers. https://doi.org/10.1007/978-1-4419-9140-9
  • McGee, R. W. (Ed.). (2012). The ethics of tax evasion: Perspectives in theory and practice. New York: Springer.
  • McGee, R. W. (2012a). Marital status and the ethics of tax evasion. In R. W. McGee (Ed.), The ethics of tax evasion: Perspectives in theory and practice (pp. 475-484). New York: Springer. https://rdcu.be/daAua
  • McGee, R. W. (2012b). Education level and the ethics of tax evasion. In R. W. McGee (Ed.), The ethics of tax evasion: Perspectives in theory and practice (pp. 451-457). New York: Springer. https://rdcu.be/daAtm
  • McGee, R. W. (2012c). Age and the ethics of tax evasion. In R. W. McGee (Ed.), The ethics of tax evasion: Perspectives in theory and practice (pp. 441-449). New York: Springer. https://rdcu.be/daAtc
  • McGee, R. W., Benk, S., Yüzbaşi, B., & Budak, T. (2020). Does religiosity affect attitudes toward the ethics of tax evasion? The case of Turkey. Religions, 11(9), 476. https://doi.org/10.3390/rel11090476
  • McGee, R. W., & Shopovski, J. (Eds.). (2024). The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • McGee, R. W., & Shopovski, J. (Eds.). (2024). The ethics of tax evasion: Country studies. Switzerland: Springer.
  • Milliron, V. (1985). An analysis of the relationship between tax equity and tax complexity. Journal of the American Taxation Association, 7(1), 17-31.
  • Mohdali, R., Benk, S., Budak, T., MohdIsa, K., & Yussof, S. H. (2017). A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15(3), 490-505.
  • Morris, D. (2012). Tax cheating: Illegal – but is it immoral? Albany: State University of New York.
  • North, G. (2013). Taxation, tyranny, and theocracy: A biblical response to Susan Hamill. Journal of Accounting, Ethics and Public Policy, 14(2), 331-395. http://dx.doi.org/10.2139/ssrn.2277384
  • Pardisi, A., & McGee, R. W. (2024a). Marital status and attitudes toward tax evasion. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • Pardisi, A., & McGee, R. W. (2024b). Education level and attitudes toward tax evasion. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • Pardisi, A., & McGee, R. W. (2024c). Age and attitudes toward tax evasion. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • Pennock, R. T. (1998). Death and taxes: On the justice of conscientious war tax resistance. Journal of Accounting, Ethics and Public Policy, 1(1), 67-87. https://ssrn.com/abstract=4347926
  • Ross, A. M., & McGee, R. W. (2011a). Attitudes toward tax evasion: A demographic study of Malaysia. Asian Journal of Law & Economics, 2(3), Article 5, 1-49. https://doi.org/10.2202/2154-4611.1028
  • Ross, A. M., & McGee, R. W. (2011). Attitudes toward tax evasion: A demographic study of Switzerland. Business Studies Journal, 3(2), 1-47. https://www.abacademies.org/articles/bsjvol322011.pdf
  • Schansberg, D. E. (1998). The ethics of tax evasion within Biblical Christianity: Are there limits to "rendering unto Caesar?" Journal of Accounting, Ethics and Public Policy, 1(1), 89-103. https://ssrn.com/abstract=4347929
  • Schönhärl, K., Hürlimann, G., & Rohde, D. (Eds.). (2023). Histories of tax evasion, avoidance and resistance. London & New York: Routledge.
  • Song, Y., & Yarbrough, T. E. (1978). Tax ethics and taxpayer attitudes: A survey. Public Administration Review, 38(5), 442-452.
  • Taber, K. S. (2018). The use of Cronbach’s Alpha when developing and reporting research instruments in science education. Research in Science Education, 48, 1273-1296. https://doi.org/10.1007/s11165-016-9602-2 and https://rdcu.be/dzp5d
  • Tamari, M. (1998). Ethical issues in tax evasion: A Jewish perspective. Journal of Accounting, Ethics and Public Policy, 1(2), 129-140. https://ssrn.com/abstract=4347998
  • Torgler, B. (2006). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior & Organization, 61, 81-109.
  • Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Cheltenham, UK & Northampton, MA: Edward Elgar.
  • Torgler, B. (2012). Attitudes toward paying taxes in the USA: An empirical analysis. In R. W. McGee (Ed.), The ethics of tax evasion in theory and practice (pp. 269-283). New York: Springer.

An Empirical Analysis on the Effect of Taxpayers' Educational Level and Marital Status Factor on Their Attitudes and Behaviors Towards Taxes

Year 2024, , 427 - 449, 30.06.2024
https://doi.org/10.25229/beta.1445772

Abstract

The primary source of funding for government expenditures is taxation. For this reason, it is crucial to understand what influences taxpayers' attitudes and behaviors about taxes and tax evasion. The reasons why taxpayers pay taxes or why they do not pay taxes can be brought to the desired level with the help of measures to be taken by the tax administration with the correct determination of these factors. This study is discussed within the framework of the positive or negative effects of taxpayers' personal situations on their attitudes and behaviours towards taxes. In this context, the attitudes and behaviours of taxpayers towards taxes are affected by many demographic variables. The study includes the findings of the research conducted by face-to-face surveys with 525 taxpayers operating in Istanbul. In this context, various analyses were applied with T-tests and ANOVA tests by taking into account the factors of education level and marital status of taxpayers. According to the findings of the study, it is concluded that marital status is a significant demographic variable regarding attitudes and behaviours towards taxes. Additionally, various differences have been identified in the attitudes and behaviours of taxpayers towards taxes in terms of educational level.

References

  • Achim, M. V. (2022). The effect of CEO’s attributes and zakat on the performance of Islamic banks: A short commentary. Journal of Accounting, Ethics and Public Policy, 23(4), 633-636. https://ssrn.com/abstract=4307450
  • Adams, C. (1982). Fight, flight and fraud: The story of taxation. Curacao: Euro-Dutch Publishers.
  • Adams, C. (1993). For good or evil: The impact of taxes on the course of civilization. New York, London & Lanham: Madison Books.
  • Alm, J., Martinez-Vazquez, J., & Torgler, B. (Eds.). (2010). Developing alternative frameworks for explaining tax compliance. London & New York: Routledge.
  • Aregbesola, O. D., Owosekun, A. O., & Salawu, R. O. (2020). Marital status and educational background as determinants of tax compliance in Nigeria. International Journal of Research and Innovation in Social Science, 4(8), 777-783.
  • Babic, V., & Zarić, S. (2022). Tax evasion and education level: Evidence from the European Union countries. Knowledge International Journal, 51(1), 17-21.
  • Benk, S., & Budak, T. (2012). Power and trust as determinants of voluntary versus enforced tax compliance: Empirical evidence for the slippery slope framework from Turkey. African Journal of Business Management, 6(4), 1499-1505. https://doi.org/10.5897/AJBM11.2157
  • Benk, S., Budak, T., Püren, S., & Erdem, M. (2015). Perception of tax evasion as a crime in Turkey. Journal of Money Laundering Control, 18(1), 99-111. http://dx.doi.org/10.1108/JMLC-04-2014-0012
  • Benk, S., Yüzbaşı, B., & Mohdali, R. (2016). The impact of religiosity on tax compliance among Turkish self-employed taxpayers. Religions, 7(4), 1-10.
  • Bolek, M., McGee, R. W., & Shopovski, J. (2024a). Attitudes toward tax evasion in South Asia. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • Bolek, M., McGee, R. W., & Shopovski, J. (2024b). Buddhist attitudes toward tax evasion. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • Bose, S. (2012). Hindu ethical considerations in relation to tax evasion. In R. W. McGee (Ed.), The ethics of tax evasion: Perspectives in theory and practice (pp. 135-147). New York: Springer. https://rdcu.be/daAoa
  • Cohn, G. (1998). The Jewish view on paying taxes. Journal of Accounting, Ethics and Public Policy, 1(2), 117-128. https://ssrn.com/abstract=4347963
  • DeMoville, W. (1998). The ethics of tax evasion: A Baha’i perspective. Journal of Accounting, Ethics and Public Policy, 1(3), 375-387. https://ssrn.com/abstract=4348020
  • Fagbemi, T. O., Uadiale, O. M., & Noah, A. O. (2010). The ethics of tax evasion: Perceptual evidence from Nigeria. European Journal of Social Sciences, 17(3), 360-371.
  • Geyik, O., & McGee, R. W. (2024). An empirical analysis of the effects of ethnicity on tax perception and tax evasion. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion: Country studies. Switzerland: Springer.
  • Geyik, O., Şeren, G. Y., & Yakşi, Y. (2023). The effect of tax education on tax awareness: An experimental research in Diyarbakır province. 37th International Public Finance Conference, Turkey. https://doi.org/10.5281/ zenodo.10806584
  • Gottfredson, M. R., & Hirschi, T. (1990). A general theory of crime. Stanford: Stanford University Press.
  • Groenland, E., & van Veldhoven, G. (1983). Tax evasion behavior: A psychological framework. Journal of Economic Psychology, 3, 129-144.
  • Hamill, S. P. (2013). Tax policy inside the two kingdoms. Journal of Accounting, Ethics and Public Policy, 14(1), 1-57. https://ssrn.com/abstract=2238274
  • Ismail, I. S., Suman, S. A., Hasnizam, P. A. N., Shaharin, N. N., & Rusnipa, H. A. (2020). Ethical issues on tax evasion from the students’ perception. Insight Journal, 8, 60-72. http://dx.doi.org/10.24191/ij.v8i0.106
  • Isroah, L., Hutama, P. S. P., & Yusita, A. N. (2016). Perceptions of ethics in tax evasion: Perception evidence at the faculty of economics, Yogyakarta State University. Jurnal Pendidikan Akuntansi Indonesia, 14(2), 80-97.
  • Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5, 125-165.
  • Jonsson, P. O. (2013). Some thoughts on Hamill, the two kingdoms, and the ethics and logic of higher tax rates and redistribution. Journal of Accounting, Ethics and Public Policy, 14(3), 541-564. http://dx.doi.org/10.2139/ssrn.2302911
  • Killian, S., & Doyle, E. (2004). Tax aggression among tax professionals: The case of South Africa. Journal of Accounting, Ethics and Public Policy, 4(3), 159-189. https://ssrn.com/abstract=1014635
  • Killian, S., & Maeve, K. (2004). Revenue approaches to income tax evasion: A comparative study of Ireland and South Africa. Journal of Accounting, Ethics and Public Policy, 4(4), 235-257.
  • Kirchler, E. (2007). The economic psychology of tax behaviour. New York & Cambridge, UK: Cambridge University Press.
  • Mamuti, A. (2019). Tax evasion as a crime: A study of perception in selected countries. Mauritius: Lambert Academic Publishing.
  • McGee, R. W. (1994). Is tax evasion unethical? University of Kansas Law Review, 42(2), 411-435.
  • McGee, R. W. (1999). Is it unethical to evade taxes in an evil or corrupt state? A look at Jewish, Christian, Muslim, Mormon and Baha’i perspectives. Journal of Accounting, Ethics & Public Policy, 2(1), 149-181.
  • McGee, R. W. (2004). The philosophy of taxation and public finance. Norwell, MA & Dordrecht: Kluwer Academic Publishers. https://doi.org/10.1007/978-1-4419-9140-9
  • McGee, R. W. (Ed.). (2012). The ethics of tax evasion: Perspectives in theory and practice. New York: Springer.
  • McGee, R. W. (2012a). Marital status and the ethics of tax evasion. In R. W. McGee (Ed.), The ethics of tax evasion: Perspectives in theory and practice (pp. 475-484). New York: Springer. https://rdcu.be/daAua
  • McGee, R. W. (2012b). Education level and the ethics of tax evasion. In R. W. McGee (Ed.), The ethics of tax evasion: Perspectives in theory and practice (pp. 451-457). New York: Springer. https://rdcu.be/daAtm
  • McGee, R. W. (2012c). Age and the ethics of tax evasion. In R. W. McGee (Ed.), The ethics of tax evasion: Perspectives in theory and practice (pp. 441-449). New York: Springer. https://rdcu.be/daAtc
  • McGee, R. W., Benk, S., Yüzbaşi, B., & Budak, T. (2020). Does religiosity affect attitudes toward the ethics of tax evasion? The case of Turkey. Religions, 11(9), 476. https://doi.org/10.3390/rel11090476
  • McGee, R. W., & Shopovski, J. (Eds.). (2024). The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • McGee, R. W., & Shopovski, J. (Eds.). (2024). The ethics of tax evasion: Country studies. Switzerland: Springer.
  • Milliron, V. (1985). An analysis of the relationship between tax equity and tax complexity. Journal of the American Taxation Association, 7(1), 17-31.
  • Mohdali, R., Benk, S., Budak, T., MohdIsa, K., & Yussof, S. H. (2017). A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15(3), 490-505.
  • Morris, D. (2012). Tax cheating: Illegal – but is it immoral? Albany: State University of New York.
  • North, G. (2013). Taxation, tyranny, and theocracy: A biblical response to Susan Hamill. Journal of Accounting, Ethics and Public Policy, 14(2), 331-395. http://dx.doi.org/10.2139/ssrn.2277384
  • Pardisi, A., & McGee, R. W. (2024a). Marital status and attitudes toward tax evasion. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • Pardisi, A., & McGee, R. W. (2024b). Education level and attitudes toward tax evasion. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • Pardisi, A., & McGee, R. W. (2024c). Age and attitudes toward tax evasion. In R. W. McGee & J. Shopovski (Eds.), The ethics of tax evasion, Volume 2: New perspectives in theory and practice. Switzerland: Springer.
  • Pennock, R. T. (1998). Death and taxes: On the justice of conscientious war tax resistance. Journal of Accounting, Ethics and Public Policy, 1(1), 67-87. https://ssrn.com/abstract=4347926
  • Ross, A. M., & McGee, R. W. (2011a). Attitudes toward tax evasion: A demographic study of Malaysia. Asian Journal of Law & Economics, 2(3), Article 5, 1-49. https://doi.org/10.2202/2154-4611.1028
  • Ross, A. M., & McGee, R. W. (2011). Attitudes toward tax evasion: A demographic study of Switzerland. Business Studies Journal, 3(2), 1-47. https://www.abacademies.org/articles/bsjvol322011.pdf
  • Schansberg, D. E. (1998). The ethics of tax evasion within Biblical Christianity: Are there limits to "rendering unto Caesar?" Journal of Accounting, Ethics and Public Policy, 1(1), 89-103. https://ssrn.com/abstract=4347929
  • Schönhärl, K., Hürlimann, G., & Rohde, D. (Eds.). (2023). Histories of tax evasion, avoidance and resistance. London & New York: Routledge.
  • Song, Y., & Yarbrough, T. E. (1978). Tax ethics and taxpayer attitudes: A survey. Public Administration Review, 38(5), 442-452.
  • Taber, K. S. (2018). The use of Cronbach’s Alpha when developing and reporting research instruments in science education. Research in Science Education, 48, 1273-1296. https://doi.org/10.1007/s11165-016-9602-2 and https://rdcu.be/dzp5d
  • Tamari, M. (1998). Ethical issues in tax evasion: A Jewish perspective. Journal of Accounting, Ethics and Public Policy, 1(2), 129-140. https://ssrn.com/abstract=4347998
  • Torgler, B. (2006). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior & Organization, 61, 81-109.
  • Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Cheltenham, UK & Northampton, MA: Edward Elgar.
  • Torgler, B. (2012). Attitudes toward paying taxes in the USA: An empirical analysis. In R. W. McGee (Ed.), The ethics of tax evasion in theory and practice (pp. 269-283). New York: Springer.
There are 56 citations in total.

Details

Primary Language English
Subjects Public Economy, Public Economics - Taxation and Revenue
Journal Section Articles
Authors

Osman Geyik 0000-0001-9885-9638

Gamze Yıldız Şeren 0000-0002-5063-1172

Robert W. Mcgee 0000-0001-6355-288X

Early Pub Date June 29, 2024
Publication Date June 30, 2024
Submission Date March 1, 2024
Acceptance Date April 9, 2024
Published in Issue Year 2024

Cite

APA Geyik, O., Şeren, G. Y., & Mcgee, R. W. (2024). An Empirical Analysis on the Effect of Taxpayers’ Educational Level and Marital Status Factor on Their Attitudes and Behaviors Towards Taxes. Bulletin of Economic Theory and Analysis, 9(2), 427-449. https://doi.org/10.25229/beta.1445772