Measuring Tax Sensitivity of University Students

Yıl 2019, Cilt: 26 Sayı: 1, 309 - 319, 19.03.2019

Rüştü Yayar , Emin Barlas , Gökhan Güney

https://doi.org/10.18657/yonveek.476528

Öz

Measuring Tax Sensitivity of University Students

Öz

Tax compliance
has become the main issue for all taxation authorities. Tax sensitivity, tax
consciousness and tax awareness plays very important role in increasing tax
revenues by increasing the level of tax compliance. Understanding and measuring
of those factors is very important to generate more tax revenue and serving
more public services. Tax sensitivity and tax consciousness of citizens are not
only related to external variables such as tax rate, income and probability of
audits and severity of fines, but also related to internal variables, such as citizens'
knowledge of tax law, their attitudes towards the government and taxation,
personal norms, perceived social norms. This study aimed to understand the
perspective of university students for tax sensitivity.  For this purpose, tax sensitivity levels of
senior students of Gaziosmanpaşa University Faculty of Economics and
Administrative Sciences were investigated. A total of 290 students’ tax
sensitivity level was surveyed using questionnaire survey. Factor analysis,
One-way ANOVA and independent sample t tests were used in the study.

Anahtar Kelimeler

Tax Sensitivity, Tax Consciousness, Tax Awareness, Tax Avoidance

Kaynakça

• ALTUNIŞIK, Remzi, COŞKUN, Recai, BAYRAKTAROĞLU, Serkan ve YILDIRIM Engin (2005), Sosyal Bilimlerde Araştırma Yöntemleri: SPSS Uygulamalı, 4. baskı, Sakarya Kitabevi, Sakarya.AKDOĞAN, Abdurrahman (2003), Kamu Maliyesi, Gazi Kitabevi, Ankara.AKTAN, Hasan Basri (1997), “Toplumda Vergi Bilinci, Vergi Kültürü ve Vergi Ahlakının Önemi”, Yaklaşım Dergisi, 5(52).
• ALKAN, Arzu (2009), “Vergi Bilinci ve Vergi Uygulamaları Karşısında Mükellef Davranışlarının Tespiti: Zonguldak İli Örneği”, Karaelmas Üniversitesi Sosyal Bilimler Enstitüsü, (Yayınlanmamış Yüksek Lisans Tezi), Zonguldak.
• BUYRUKOĞLU, Selçuk ve ERASA İrem (2012), “Vergi Bilincinin Oluşmasında Mükellef Haklarının Yeri ve Önemi”, Vergi Dünyası Dergisi, 375: 116-127.
• CSONTOS, Laszlo, KORNAI, Janos ve TOTH Istvan György (1998), “Tax Awareness and Reform of the Welfare State: Hungarian Survey Results”, Economics of Transition, 6: 278-312.
• DURMUŞ, Beril, YURTKORU, Serra ve ÇİNKO Murat (2010), Sosyal Bilimlerde SPSS’le Veri Analizi, Beta Basım, İstanbul.
• EGELİ, Haluk ve DİRİL Funda (2014), “Vergi Bilincinin Oluşumunda Bilişim Teknolojilerinin Rolü: İzmir İli İçin Bir Uygulama”, Sosyo-Ekonomi Dergisi, (2): 34-56.
• GÜNER, Ümit (2008), Türkiye’de Vergi Bilincinin ve Vergi Ahlakının Oluşmasında Gelir İdaresinin Rolü, Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü, (Yüksek Lisans Tezi), İzmir.
• HASSELDINE, John ve HITE Peggy A. (2003), “Framing, Gender and Tax Compliance”, Journal of Economic Psychology, 24: 517-553.
• HASTUTI, Rini (2014), “Tax Awareness and Tax Education: A Perception of Potential Taxpayers”, International Journal of Business, Economics and Law, 5(1):83-91.
• HAZMAN, Gülsüm Gürler (2009), “Vergi Bilincini Etkileyen Muhtemel Dışsal Etkenlerin Lojistik Regresyon Analizi ile Tespiti”, Akademik İncelemeler Dergisi, 4(1): 54-71.
• HOFMANN, Eva, HOELZL, Erik ve KIRCHLER Erich (2008), “Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate”, Zeitschrift Fur Psychologie, 216(4): 209–217. http://doi.org/10.1027/0044-3409.216.4.209 , (11.12.2017).
• KINTANAR, Jr. Agustin (1964), “On The Tax Consciousness”, The Philippine Review of Business and Economics, 1(1): 17-30.
• KLINE, Paul (1994), An Easy Guide to Factor Analysis, Routledge, New York.
• MACIEJOVSKY, Boris, KIRCHLER, Erich ve SCHWARZENBERGER, Herbert (2007), “Misperception of Chance and Loss Repair: On The Dynamics of Tax Compliance”, Journal of Economic Psychology, 28: 678-691.
• MUHASEBAT GENEL MÜDÜRLÜĞÜ (2017), “Genel Bütçeli İdareler Bütçe Denge Tablosu”, https://www.muhasebat.gov.tr/content/duyuru/genel-butceli-idareler-butce-denge-tablosu/ 179278 (12.06.2017).
• OECD (2017), “Government at a Glance 2017”. OECD Publishing, Paris. http://dx.doi.org/10.1787/gov_glance-2017-en , (16.07.2017).
• PALIL, Mohd Rızal, AL-MAGHREBI, Mohammed Saleh ve AHMAD, Riayati (2016), “Budget Transparency and Tax Awareness towards Tax Compliance: A Conceptual Approach”, South East Asia Journal of Contemporary Business, Economics and Law, 10(1):95-101.
• ÖMÜRBEK, Nuri, ÇİÇEK, H. ve G. ÇİÇEK, S. (2007), “Vergi Bilinci Üzerine Bir İnceleme: Üniversite Öğrencileri Üzerinde Yapılan Anketin Bulguları”, Maliye Dergisi. 153: 102-122.
• ÖZKAN, Yılmaz (2007), Uygulamalı İstatistik 2, Sakarya Yayıncılık, Sakarya.Sürmen, Yusuf (1992), “Vergi Bilincinin Geliştirilmesinde Muhasebecinin Rolü”, Sayıştay Dergisi, 7: 25-29.
• TORGLER, Benno (2004), “Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries”, Center for Research in Economics, Management and the Arts (CREMA), Working Paper, 5:3-24.
• TORGLER, Benno, FRIEDRICH, Schneider ve SCHALTEGGER, Christoph A. (2008), “Local Autonomy, Tax Morale and the Shadow Economy”, Center for Research in Economics, Management and the Arts (CREMA), Working/Discussion Paper, 243:2-40.
• YEŞİLYURT, Şahin (2015), “Vergi Bilincinin Vergi Ahlakı Üzerinde Etkisi: Maliye ve İlahiyat Bölümü Öğrencileri Örneği”, Mustafa Kemal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 12(32): 36-56.