Year 2020, Volume 4 , Issue 7, Pages 1 - 17 2020-02-28

SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD

Rana DAYIOĞLU ERUL [1]


Fiscal sociology investigates financial events from a sociological point of view and explores the effects of tax and spending policies on society and also the role and influence of the elements that constitute society in defining these policies. As the tax system and policies of each country reflect the characteristics of the country's social, political, cultural and economic structure, tax systems differ according to the characteristics of the structure of the society. Tax systems that are in line with the social structure ensure that tax compliance is achieved at a high level. From this point of view, aim of the study is defined as investigating the level of interaction of the structural elements with tax compliance. In this respect, tax compliance and socio-economic variables that affect the structure of the society are included in the study and they are analyzed using panel data analysis covering the 2008-2016 time period by making comparisons between the European Union and OECD countries. As a result of the analysis, the main point in increasing tax compliance is that the tax policies are adopted by the society, for this reason it is concluded that implementations that reflect the society need to be taken as a basis while making the regulations on the tax system.
Fiscal sociology, panel data analysis, tax compliance, socio-economic variables
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Primary Language en
Subjects Social
Journal Section Articles
Authors

Orcid: 0000-0001-9073-6430
Author: Rana DAYIOĞLU ERUL (Primary Author)
Institution: Ankara Hacı Bayram Veli Üniversitesi
Country: Turkey


Dates

Publication Date : February 28, 2020

Bibtex @research article { tjsosci655840, journal = {The Journal of Social Science}, issn = {}, eissn = {2587-0807}, address = {thejournalofsocialscience@gmail.com}, publisher = {Cenk AKSOY}, year = {2020}, volume = {4}, pages = {1 - 17}, doi = {10.30520/tjsosci.655840}, title = {SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD}, key = {cite}, author = {Dayıoğlu Erul, Rana} }
APA Dayıoğlu Erul, R . (2020). SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD . The Journal of Social Science , 4 (7) , 1-17 . DOI: 10.30520/tjsosci.655840
MLA Dayıoğlu Erul, R . "SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD" . The Journal of Social Science 4 (2020 ): 1-17 <https://dergipark.org.tr/en/pub/tjsosci/issue/52625/655840>
Chicago Dayıoğlu Erul, R . "SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD". The Journal of Social Science 4 (2020 ): 1-17
RIS TY - JOUR T1 - SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD AU - Rana Dayıoğlu Erul Y1 - 2020 PY - 2020 N1 - doi: 10.30520/tjsosci.655840 DO - 10.30520/tjsosci.655840 T2 - The Journal of Social Science JF - Journal JO - JOR SP - 1 EP - 17 VL - 4 IS - 7 SN - -2587-0807 M3 - doi: 10.30520/tjsosci.655840 UR - https://doi.org/10.30520/tjsosci.655840 Y2 - 2020 ER -
EndNote %0 The Journal of Social Science SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD %A Rana Dayıoğlu Erul %T SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD %D 2020 %J The Journal of Social Science %P -2587-0807 %V 4 %N 7 %R doi: 10.30520/tjsosci.655840 %U 10.30520/tjsosci.655840
ISNAD Dayıoğlu Erul, Rana . "SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD". The Journal of Social Science 4 / 7 (February 2020): 1-17 . https://doi.org/10.30520/tjsosci.655840
AMA Dayıoğlu Erul R . SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD. TJSS. 2020; 4(7): 1-17.
Vancouver Dayıoğlu Erul R . SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD. The Journal of Social Science. 2020; 4(7): 1-17.