Year 2019, Volume 26, Issue 1, Pages 309 - 319 2019-03-19

Measuring Tax Sensitivity of University Students
Measuring Tax Sensitivity of University Students

Rüştü YAYAR [1] , EMİN BARLAS [2] , GÖKHAN GÜNEY [3]

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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.

Tax Sensitivity, Tax Consciousness, Tax Awareness, Tax Avoidance
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Primary Language en
Subjects Social
Journal Section Articles
Authors

Author: Rüştü YAYAR (Primary Author)
Institution: TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ
Country: Turkey


Author: EMİN BARLAS
Institution: TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ
Country: Turkey


Author: GÖKHAN GÜNEY
Institution: BURSA ULUDAĞ ÜNİVERSİTESİ
Country: Turkey


Bibtex @research article { yonveek476528, journal = {Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi}, issn = {1302-0064}, eissn = {2458-8253}, address = {Celal Bayar University}, year = {2019}, volume = {26}, pages = {309 - 319}, doi = {10.18657/yonveek.476528}, title = {Measuring Tax Sensitivity of University Students}, key = {cite}, author = {YAYAR, Rüştü and BARLAS, EMİN and GÜNEY, GÖKHAN} }
APA YAYAR, R , BARLAS, E , GÜNEY, G . (2019). Measuring Tax Sensitivity of University Students. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 26 (1), 309-319. DOI: 10.18657/yonveek.476528
MLA YAYAR, R , BARLAS, E , GÜNEY, G . "Measuring Tax Sensitivity of University Students". Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 26 (2019): 309-319 <http://dergipark.org.tr/yonveek/issue/43994/476528>
Chicago YAYAR, R , BARLAS, E , GÜNEY, G . "Measuring Tax Sensitivity of University Students". Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 26 (2019): 309-319
RIS TY - JOUR T1 - Measuring Tax Sensitivity of University Students AU - Rüştü YAYAR , EMİN BARLAS , GÖKHAN GÜNEY Y1 - 2019 PY - 2019 N1 - doi: 10.18657/yonveek.476528 DO - 10.18657/yonveek.476528 T2 - Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi JF - Journal JO - JOR SP - 309 EP - 319 VL - 26 IS - 1 SN - 1302-0064-2458-8253 M3 - doi: 10.18657/yonveek.476528 UR - https://doi.org/10.18657/yonveek.476528 Y2 - 2019 ER -
EndNote %0 Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Measuring Tax Sensitivity of University Students %A Rüştü YAYAR , EMİN BARLAS , GÖKHAN GÜNEY %T Measuring Tax Sensitivity of University Students %D 2019 %J Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi %P 1302-0064-2458-8253 %V 26 %N 1 %R doi: 10.18657/yonveek.476528 %U 10.18657/yonveek.476528
ISNAD YAYAR, Rüştü , BARLAS, EMİN , GÜNEY, GÖKHAN . "Measuring Tax Sensitivity of University Students". Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 26 / 1 (March 2019): 309-319. https://doi.org/10.18657/yonveek.476528