THE ANALYSIS OF ATTITUDES OF TAX AMNESTY NON-BENEFICIARIES AND TAX AMNESTY BENEFICIARIES: EVIDENCE FROM TURKEY

Year 2017, Volume: 4 Issue: 4, 33 - 50, 30.10.2017

Ufuk Gergerlioğlu

Abstract

Tax amnesties are applied by many countries on different grounds throughout the world. Governments want to realize social, political, economic, etc. purposes through tax amnesties. It is important that some matters should be clarified within the scope of being realized of these purposes. One of these matters is related to attitudes of tax amnesty non-beneficiaries and tax amnesty beneficiaries. Within this framework, this research aims to reveal attitudinal tendencies of tax amnesty non-beneficiaries and tax amnesty beneficiaries. In this context, this study was conducted for 609 businesses located in Istanbul by using a face-to-face survey method. The data obtained for this study were analyzed with the help of frequency and factor analysis. The result of research indicates that both tax amnesty non-beneficiaries and tax amnesty beneficiaries give similar reactions regarding attitude statements about tax amnesties. But, tax amnesty non-beneficiaries support attitude statements about tax amnesties more than tax amnesty beneficiaries. 

Keywords

Attitude, Tax Amnesty, Factor Analysis, Turkey

References

• ACTON, C., MILLER, R., FULLERTON, D., MALTBY, J., (2009). SPSS Statistics for Social Scientists, Second Edition, Palgrave Macmillan. ANDREONI, J., (1991). The Desirability of a Permanent Tax Amnesty, Journal of Public Economics, 45, 143-159. ALM, J., BECK, W., (1993). Tax Amnesties and Compliance in the Long Run: A Time Series Analysis, National Tax Journal, Vol. 46, No.1, 53-60. ALM, J., (1998). Tax Policy Analysis: The Introduction of a Russian Tax Amnesty, International Studies Program, Georgia State University, Working Paper 98-6, file:///C:/Users/asus/Downloads/SSRN-id471321.pdf, Date Accessed: 08.08.2017. ASTHANA, H. S., BHUSHAN, B., (2016). Statistics for Social Science, 2. Edition, PHI, Delhi. BAER, K., BORGNE, E. L., (2008). Tax Amnesties: Theory, Trends, and Some Alternatives, IMF, USA. BENK, S., BUDAK, T., ÇAKMAK, A. F., (2012). Tax Professionals’ Perceptions of Tax Fairness: Survey Evidence in Turkey, International Journal of Business and Social Science, Vol. 3, No.2, 112-117. BLACK, K., (2010). Business Statistics, 6.Edition, John Wiley & Sons, Inc., USA. BRACE, N., KEMP, R., SNELGAR, R., (2016). SPSS for Psychologists, 6. Edition, Palgrave. BROWN, Timothy (2015), Confirmatory Factor Analysis for Applied Research, Guilford Press, USA. BRYMAN, A., CRAMER, D., (2001). Quantitative Data Analysis with SPSS Release 10 for Window, Routledge, USA and Canada. BURNS, R. B., BURNS, R. A., (2008). Business Research Methods and Statistics Using SPSS, SAGE Publication Ltd., CGAP (2003). Microfinance Poverty Assessment Tool, The World Bank, USA. CHRISTIAN, C. W., GUPTA, S., YOUNG, J. J., (2002). Evidence on Subsequent Filing from the State of Michigan’s Income Tax Amnesty, National Tax Journal, Vol. 55, No.4, 703-721. ÇELİKKAYA, A., GÜRBÜZ, H., (2008). Mükelleflerin Vergiye Karşı Tutum ve Davranışlarını Etkileyen Çeşitli Değişkenler Arasındaki İlişkinin Analizi [Analyzing the Relationship among Variables That Affect the Behavior of Taxpayer against Tax, SosyoEkonomi, 23-54. DAWSON, J., (2017). Analysing Quantitative Survey Data, Sage. DIAMANTOPOULOS, A., SCHLEGELMILCH, B. B., (2000). Taking the Fear Out of Data Analysis, Thomson, London. DEMİR, M., DEMİRGİL, B., İTİK, Ü. M., DENIZ, Y., (2016). Vergi Dairesi Personeli Açısından Vergi Aflarının Etkinliği: Sivas İlinde Bir Araştırma, C.Ü. İktisadi ve İdari Bilimler Dergisi, Volume 17, Number 2, 275-302.