Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye

Abstract

With digitalized trade, consumers encounter various tax liabilities in their purchases from different countries; this situation directly affects their decisions. This research aims to examine the tax factors affecting consumer behavior in the digitalizing global trade environment from a holistic perspective. In particular, the effects of tax-related knowledge level, awareness and transaction transparency perceptions on purchasing decisions in cross-border e-commerce were evaluated. Data were collected via an online survey with convenience sampling method between June 5–15, 2025 and analyzed with structural equation modeling (SEM). The findings revealed that only the Perceived Transaction Transparency variable had a significant and high level of effect on purchasing behavior. On the other hand, the direct effects of Tax Knowledge Level and Tax Awareness and Perception were not found to be statistically significant. This result suggests that the clarity and accessibility of tax-related information is more influential on consumer behavior than its mere presence.

Keywords

• Cross-border e-commerce
• purchase decisions
• online decision-making
• consumer behavior
• PLS-SEM

Supporting Institution

Mudanya University

Ethical Statement

It was found ethically appropriate by the Mudanya University Ethics Committee in its meeting dated 25.06.2025 and numbered 2025-3. (Protocol Code: E-40839601-50.04-163).

Sınır Ötesi E-Ticarette Vergi Şeffaflığı, Bilgi ve Farkındalık Dinamikleri: Türkiye Örneği

Abstract

Dijitalleşen ticaretle birlikte tüketiciler, farklı ülkelerden yaptıkları alışverişlerde çeşitli vergisel yükümlülüklerle karşılaşmakta; bu durum kararlarını doğrudan etkilemektedir. Bu araştırma, dijitalleşen küresel ticaret ortamında tüketici davranışlarını etkileyen vergisel faktörleri bütüncül bir bakış açısıyla incelemeyi amaçlamaktadır. Özellikle vergiye ilişkin bilgi düzeyi, farkındalık ve işlem şeffaflığı algılarının sınır ötesi e-ticaretteki satın alma kararları üzerindeki etkileri değerlendirilmiştir. Veriler, 5–15 Haziran 2025 tarihleri arasında kolayda örnekleme yöntemiyle daha önce sınır ötesi e-ticaret alışverişi yapan Türkiye’de yaşayan tüketicilerden çevrimiçi anket aracılığıyla toplanmış ve yapısal eşitlik modeli (YEM) ile analiz edilmiştir. Bulgular, yalnızca Algılanan İşlem Şeffaflığı değişkeninin satın alma davranışı üzerinde anlamlı ve yüksek düzeyde etkili olduğunu ortaya koymuştur. Buna karşın, Vergi Bilgi Düzeyi ile Vergi Farkındalığı ve Algısı’nın doğrudan etkileri istatistiksel olarak anlamlı bulunmamıştır. Bu sonuç, dijital alışverişlerde bilginin varlığından çok, sunum biçiminin daha belirleyici olduğunu göstermektedir. Çalışma, vergisel şeffaflık kavramını literatüre dâhil ederek kuramsal katkı sağlamakta; dijital platformlara ve politika yapıcılara uygulamaya yönelik öneriler sunmaktadır.

Keywords

• Sınır ötesi e-ticaret
• satın alma kararları
• çevrimiçi karar verme
• tüketici davranışı
• PLS-SEM

Supporting Institution

Mudanya Üniversitesi

Ethical Statement

Mudanya Üniversitesi Etik Kurulu'nun 25.06.2025 tarih ve 2025-3 sayılı toplantısında etik açıdan uygun bulunmuştur. (Protokol Kodu: E-40839601-50.04-163).

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