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

Mine Sönmezay

doi:10.25095/mufad.1731812

Research Article

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

Year 2025, Issue: 108, 103 - 130, 15.10.2025

Mine Sönmezay

https://doi.org/10.25095/mufad.1731812

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

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).

Supporting Institution

Mudanya University

References

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Adam, S. M.- Shagari, S. L.- Kabir, M. A.- Abubakar, A. (2022). “Perceived effect of e-commerce tax awareness and technology optimism on tax compliance intention”. Journal of Integrated Sciences, 3(1).
Ari, Y. O. (2019). “Türkiye’de ve dünyada sınır ötesi elektronik ticaret”. Erzincan Binali Yıldırım Üniversitesi İİBF Dergisi, 1(2), 11-22.
Bejer, A.- Szczepanik, M.- Płocki, J.- Szymczyk, D.- Kulczyk, M.- Pop, T. (2019). “Translation, cross-cultural adaptation and validation of the polish version of the Oxford Shoulder Score in patients undergoing arthroscopic rotator cuff repair”. Health and Quality of Life Outcomes, 17, 1-9.
Bilici, F. (2024). “Tüketicilerin doğal bal algısı ve satınalma davranışlarını etkileyen faktörler üzerine bir araştırma”. Uludağ Arıcılık Dergisi, 24(1), 93-125.
Bilici, F.- Sönmezay, M. (2025). “Sınır ötesi e-ticarette tüketici memnuniyetsizliği: Nitel bir değerlendirme”. Bursa Uludağ Üniversitesi Uluslararası Ticaret ve Lojistik Sempozyumu Bildirileri, 296-302. https://www.iksadkongre.com/_files/ugd/614b1f_be855cbb97014b4dadc4f1b28d9ec8b1.pdf (Access Date: 25.06.2025).
Burzyńska, J.- Rękas, M.- Januszewicz, P. (2022). “Evaluating the psychometric properties of the eHealth literacy scale (eHEALS) among polish social Media users”. International Journal of Environmental Research and Public Health, 19(7), 4067.
Calderon Jr, R. - Kim, G.- Ratsameemonthon, C.- Pupanead, S. (2020). “Assessing the adaptation of a Thai version of the ryff scales of psychological well-being: A PLS-SEM approach”. Psychology, 11(7), 1037-1053.
Chen, X., Wei, S., Ding, R.- Li, Y. (2024). Managing users' uncertainty in social commerce: The moderating role of cultural tightness. Industrial Management & Data Systems, 124(2), 666-697.
Demir, S.-Akyol, S. (2024). Vergi algısı ve vergi bilinci üzerine ampirik bir araştırma: Akdeniz üniversitesi örneği. Maliye Çalışmaları Dergisi, 72, 1-20.
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Göktaş, P.- Dirsehan, T. (2024). “Using PLS-SEM and xai for causal-predictive services marketing research”. Journal of Services Marketing, 39(1), 53-68.
Grainger, A.- Morini, C. (2019). “Disentangling cross-border interactions”. The International Journal of Logistics Management, 30(4), 958-973.
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Guo, J., Li, Y., Xu, Y.-Zeng, K. (2021). How live streaming features impact consumers’ purchase intention in the context of cross-border E-commerce? A research based on SOR theory. Frontiers in Psychology, 12, 1-10.
Hair, J. F.- Sarstedt, M.- Hopkins, L.- Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European Business Review, 26(2), 106-121.
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Hamid, A. N.- Ibrahim, N. A.- Ariffin, N.- Taharin, R.- Jelani, F. A. (2019). “Factors affecting tax compliance among Malaysian SMEs in e-commerce business”. International Journal of Asian Social Science, 9(1), 74-85.
Hejazi, S. S.- Hosseini, M.- Ebadi, A.- Alavi Majd, H. (2022). “Development and psychometric properties evaluation of caregiver burden questionnaire in family caregivers of hemodialysis patients”. BMC nursing, 21(1), 246.
Henseler, J.- Ringle, C. M.- Sinkovics, R. R. (2009). “The use of partial least squares path modeling in international marketing”. In New challenges to international marketing, Emerald Group Publishing Limited.
Ibrahim, A. N. H.- Borhan, M. N. (2023). “Studying the factors influencing user satisfaction and reuse intention towards monorail service using a PLS-SEM approach: A case study in Kuala Lumpur, Malaysia”. In IOP Conference Series: Materials Science and Engineering, IOP Publishing.
Irfandhani, R., Sulastri, S., Maulana, A.-Widiyanti, M. (2023). Influence of tax knowledge, socialization, and sanction on the decision to participate in the voluntary disclosure program with intention as an intervening variable: A case study AT Palembang Ilir Timur Tax Office. International Research Journal of Management, IT and Social Sciences, 11(1), 7-14.
Judijanto, L.- Murthada, M.- Putra, A. S. B.- Astuti, A. K. (2023). “Synergy of work environment, ceo characteristics, and msme performance: A case study in Indonesia’s clothing ındustry”. International Journal of Business, Law, and Education, 4(2), 1328-1339.
Klein, J. G.- Ettenson, R.- Morris, M. D. (1998). The animosity model of foreign product purchase: An empirical test in the People's Republic of China. Journal of Marketing, 62(1), 89-100.
Kim, J.- Seo, J.- Zo, H.- Lee, H. (2021). “Why digital goods have not replaced traditional goods: The case of e-books”. Journal of Enterprise Information Management, 34(3), 793-810.
Kirchler, E.- Hoelzl, E.- Wahl, I. (2008). “Enforced versus voluntary tax compliance: The “slippery slope” framework”. Journal of Economic psychology, 29(2), 210-225.
Kock, N. (2015). “Common method bias in PLS-SEM: A full collinearity assessment approach”. International Journal of e-Collaboration, 11(4), 1-10.
Li, W.- Lay, Y. F. (2024). “Examining the reliability and validity of measuring scales related to informatization nstructional leadership using PLS-SEM approach”. Dinamika Jurnal Ilmiah Pendidikan Dasar, 16(1), 12-32.
Liu, X.- Dou, Z. Yang, W. (2021). “Research on influencing factors of cross border e-commerce supply chain resilience based on integrated fuzzy”. IEEE Access, 9, 36140-36153.
Liu, F.- Yang, Y.- Wang, F.- Li, W. (2025). “The English debating self-efficacy scale: Scale development, validation, and psychometric properties”. PloS one, 20(2), 1-17.
Lwin, M.- Wirtz, J.- Williams, J. D. (2007). “Consumer online privacy concerns and responses: A power–responsibility equilibrium perspective”. Journal of the Academy of Marketing Science, 35, 572-585.
Mebratu, A. A. (2024). Theoretical foundations of voluntary tax compliance: Evidence from a developing country. Humanities and Social Sciences Communications, 11(1), 1-8.
Morini, C.- Pieri Leonardo, F.- Chaudhary, V.- Hintsa, J. (2024). “A paradigm shift in cross-border e-commerce regulatory compliance: Evidence from Brazil”. World Customs Journal, 18(2), 3–19.
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Sınır Ötesi E-Ticarette Vergi Şeffaflığı, Bilgi ve Farkındalık Dinamikleri: Türkiye Örneği

Year 2025, Issue: 108, 103 - 130, 15.10.2025

Mine Sönmezay

https://doi.org/10.25095/mufad.1731812

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

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).

Supporting Institution

Mudanya Üniversitesi

References

Ackermans, K.- Bakker, M.- Gorissen, P.- Van Loon, A. MP.- Kral, - Bakker Camp, G. (2024). “Development and validation of a test for measuring primary school students' effective use of ICT: The ECC‐ICT test”. Journal of Computer Assisted Learning, 40(3), 960-972.
Adam, S. M.- Shagari, S. L.- Kabir, M. A.- Abubakar, A. (2022). “Perceived effect of e-commerce tax awareness and technology optimism on tax compliance intention”. Journal of Integrated Sciences, 3(1).
Ari, Y. O. (2019). “Türkiye’de ve dünyada sınır ötesi elektronik ticaret”. Erzincan Binali Yıldırım Üniversitesi İİBF Dergisi, 1(2), 11-22.
Bejer, A.- Szczepanik, M.- Płocki, J.- Szymczyk, D.- Kulczyk, M.- Pop, T. (2019). “Translation, cross-cultural adaptation and validation of the polish version of the Oxford Shoulder Score in patients undergoing arthroscopic rotator cuff repair”. Health and Quality of Life Outcomes, 17, 1-9.
Bilici, F. (2024). “Tüketicilerin doğal bal algısı ve satınalma davranışlarını etkileyen faktörler üzerine bir araştırma”. Uludağ Arıcılık Dergisi, 24(1), 93-125.
Bilici, F.- Sönmezay, M. (2025). “Sınır ötesi e-ticarette tüketici memnuniyetsizliği: Nitel bir değerlendirme”. Bursa Uludağ Üniversitesi Uluslararası Ticaret ve Lojistik Sempozyumu Bildirileri, 296-302. https://www.iksadkongre.com/_files/ugd/614b1f_be855cbb97014b4dadc4f1b28d9ec8b1.pdf (Access Date: 25.06.2025).
Burzyńska, J.- Rękas, M.- Januszewicz, P. (2022). “Evaluating the psychometric properties of the eHealth literacy scale (eHEALS) among polish social Media users”. International Journal of Environmental Research and Public Health, 19(7), 4067.
Calderon Jr, R. - Kim, G.- Ratsameemonthon, C.- Pupanead, S. (2020). “Assessing the adaptation of a Thai version of the ryff scales of psychological well-being: A PLS-SEM approach”. Psychology, 11(7), 1037-1053.
Chen, X., Wei, S., Ding, R.- Li, Y. (2024). Managing users' uncertainty in social commerce: The moderating role of cultural tightness. Industrial Management & Data Systems, 124(2), 666-697.
Demir, S.-Akyol, S. (2024). Vergi algısı ve vergi bilinci üzerine ampirik bir araştırma: Akdeniz üniversitesi örneği. Maliye Çalışmaları Dergisi, 72, 1-20.
Dogan, B. S. (2025). Vergi algısı ve vergi bilinci: Tokat Gaziosmanpaşa Üniversitesi İktisadi ve İdari Bilimler Fakültesi öğrencileri üzerine bir analiz. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 70, 115-124.
European Commission (2021). VAT e-commerce package: Introduction of new VAT rules for e-commerce as of 1 July 2021. Publications Office of the European Union. (Https://ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en, Access Date: 26.06.2025).
Feldman, N. E., & Ruffle, B. J. (2015). The impact of including, adding, and subtracting a tax on demand. American Economic Journal: Economic Policy, 7(1), 95-118.
Fornell, C.- Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50.
Giuffrida, M., Jiang, H.-Mangiaracina, R. (2021). Investigating the relationships between uncertainty types and risk management strategies in cross-border e-commerce logistics. The International Journal of Logistics Management, 32(4), 1406-1433.
Göktaş, P.- Dirsehan, T. (2024). “Using PLS-SEM and xai for causal-predictive services marketing research”. Journal of Services Marketing, 39(1), 53-68.
Grainger, A.- Morini, C. (2019). “Disentangling cross-border interactions”. The International Journal of Logistics Management, 30(4), 958-973.
Grudecka, A. (2025). “Consumer behavior and cross-border e-commerce perspective”. In Digital Internationalisation of Firms, Routledge.
Guo, J., Li, Y., Xu, Y.-Zeng, K. (2021). How live streaming features impact consumers’ purchase intention in the context of cross-border E-commerce? A research based on SOR theory. Frontiers in Psychology, 12, 1-10.
Hair, J. F.- Sarstedt, M.- Hopkins, L.- Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European Business Review, 26(2), 106-121.
Hair, J. F.- Risher, J. F.- Sarstedt, M.- Ringle, C. M. (2019). “When to use and how to report the results of PLS-SEM”. European Business Review, 31(1), 2-24.
Hamid, A. N.- Ibrahim, N. A.- Ariffin, N.- Taharin, R.- Jelani, F. A. (2019). “Factors affecting tax compliance among Malaysian SMEs in e-commerce business”. International Journal of Asian Social Science, 9(1), 74-85.
Hejazi, S. S.- Hosseini, M.- Ebadi, A.- Alavi Majd, H. (2022). “Development and psychometric properties evaluation of caregiver burden questionnaire in family caregivers of hemodialysis patients”. BMC nursing, 21(1), 246.
Henseler, J.- Ringle, C. M.- Sinkovics, R. R. (2009). “The use of partial least squares path modeling in international marketing”. In New challenges to international marketing, Emerald Group Publishing Limited.
Ibrahim, A. N. H.- Borhan, M. N. (2023). “Studying the factors influencing user satisfaction and reuse intention towards monorail service using a PLS-SEM approach: A case study in Kuala Lumpur, Malaysia”. In IOP Conference Series: Materials Science and Engineering, IOP Publishing.
Irfandhani, R., Sulastri, S., Maulana, A.-Widiyanti, M. (2023). Influence of tax knowledge, socialization, and sanction on the decision to participate in the voluntary disclosure program with intention as an intervening variable: A case study AT Palembang Ilir Timur Tax Office. International Research Journal of Management, IT and Social Sciences, 11(1), 7-14.
Judijanto, L.- Murthada, M.- Putra, A. S. B.- Astuti, A. K. (2023). “Synergy of work environment, ceo characteristics, and msme performance: A case study in Indonesia’s clothing ındustry”. International Journal of Business, Law, and Education, 4(2), 1328-1339.
Klein, J. G.- Ettenson, R.- Morris, M. D. (1998). The animosity model of foreign product purchase: An empirical test in the People's Republic of China. Journal of Marketing, 62(1), 89-100.
Kim, J.- Seo, J.- Zo, H.- Lee, H. (2021). “Why digital goods have not replaced traditional goods: The case of e-books”. Journal of Enterprise Information Management, 34(3), 793-810.
Kirchler, E.- Hoelzl, E.- Wahl, I. (2008). “Enforced versus voluntary tax compliance: The “slippery slope” framework”. Journal of Economic psychology, 29(2), 210-225.
Kock, N. (2015). “Common method bias in PLS-SEM: A full collinearity assessment approach”. International Journal of e-Collaboration, 11(4), 1-10.
Li, W.- Lay, Y. F. (2024). “Examining the reliability and validity of measuring scales related to informatization nstructional leadership using PLS-SEM approach”. Dinamika Jurnal Ilmiah Pendidikan Dasar, 16(1), 12-32.
Liu, X.- Dou, Z. Yang, W. (2021). “Research on influencing factors of cross border e-commerce supply chain resilience based on integrated fuzzy”. IEEE Access, 9, 36140-36153.
Liu, F.- Yang, Y.- Wang, F.- Li, W. (2025). “The English debating self-efficacy scale: Scale development, validation, and psychometric properties”. PloS one, 20(2), 1-17.
Lwin, M.- Wirtz, J.- Williams, J. D. (2007). “Consumer online privacy concerns and responses: A power–responsibility equilibrium perspective”. Journal of the Academy of Marketing Science, 35, 572-585.
Mebratu, A. A. (2024). Theoretical foundations of voluntary tax compliance: Evidence from a developing country. Humanities and Social Sciences Communications, 11(1), 1-8.
Morini, C.- Pieri Leonardo, F.- Chaudhary, V.- Hintsa, J. (2024). “A paradigm shift in cross-border e-commerce regulatory compliance: Evidence from Brazil”. World Customs Journal, 18(2), 3–19.
Nicolaou, A. I. (2011). Supply of data assurance in electronic exchanges and user evaluation of risk and performance outcomes. Electronic Markets, 21(2), 113-127.
OECD. (2021). “Tax policy reforms 2021: Special edition on tax policy during the COVID‑19 pandemic”. OECD Publishing.
Olivola, C. Y.- Sussman, A. B. (2015). “Taxes and consumer behavior”. In M. I. Norton, D. D. Rucker, & C. Lamberton (Eds.), The Cambridge handbook of consumer psychology, Cambridge University Press.
Ortakarpuz, M. (2022). “Sınır ötesi elektronik ticarette vergilendirme sorunları ve sorunların çözümüne yönelik uygulamalar”. Vergi Raporu, 274, 11-32.
Panahi, S.- Bazrafshani, A.- Mirzaie, A. (2023). “Development and validation of a modified LibQUAL scale in health sciences libraries: Application of Structural Equation Modeling”. Journal of the Medical Library Association: JMLA, 111(4), 792-801.
Peterson, R. A. - Kim, Y. (2013). “On the relationship between coefficient alpha and composite reliability”. Journal of Applied Psychology, 98(1), 194.
Rasyad, R. K.- Afgani, K. F.- Ali, Q. (2024). “The effects of ESG on firm performance and firm value: A study of Indonesian and Malaysian listed companies”. Journal Integration of Management Studies, 2(1), 1-17.
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Details

Primary Language	English
Subjects	Behavioural Finance
Journal Section	Articles
Authors	Mine Sönmezay 0000-0002-0965-3353
Publication Date	October 15, 2025
Submission Date	July 1, 2025
Acceptance Date	August 12, 2025
Published in Issue	Year 2025 Issue: 108

Cite

APA	Sönmezay, M. (2025). Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye. Muhasebe Ve Finansman Dergisi(108), 103-130. https://doi.org/10.25095/mufad.1731812
AMA	Sönmezay M. Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye. Muhasebe ve Finansman Dergisi. October 2025;(108):103-130. doi:10.25095/mufad.1731812
Chicago	Sönmezay, Mine. “Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye”. Muhasebe Ve Finansman Dergisi, no. 108 (October 2025): 103-30. https://doi.org/10.25095/mufad.1731812.
EndNote	Sönmezay M (October 1, 2025) Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye. Muhasebe ve Finansman Dergisi 108 103–130.
IEEE	M. Sönmezay, “Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye”, Muhasebe ve Finansman Dergisi, no. 108, pp. 103–130, October2025, doi: 10.25095/mufad.1731812.
ISNAD	Sönmezay, Mine. “Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye”. Muhasebe ve Finansman Dergisi 108 (October2025), 103-130. https://doi.org/10.25095/mufad.1731812.
JAMA	Sönmezay M. Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye. Muhasebe ve Finansman Dergisi. 2025;:103–130.
MLA	Sönmezay, Mine. “Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye”. Muhasebe Ve Finansman Dergisi, no. 108, 2025, pp. 103-30, doi:10.25095/mufad.1731812.
Vancouver	Sönmezay M. Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye. Muhasebe ve Finansman Dergisi. 2025(108):103-30.

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