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Determining the Criteria Affecting Tax Ethics in Türkiye Using the Fuzzy DEMATEL Method

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  • Burcu KUZUCU YAPAR

    (Recep Tayyip Erdogan University Faculty of Economics and Administrative Sciences Department of Business Administration Rize Turkiye)

  • Abdulkadir KESKIN

    (Istanbul Medeniyet University Faculty of Political Sciences Department of Business Administration Istanbul Turkiye)

Abstract

Tax ethics which ensure that taxpayers pay taxes voluntarily and with an internal motivation and enhancing tax ethics is crucially important for increasing tax revenues and preventing informalities. In order to enhance the level of tax ethics among taxpayers the issues that affect tax ethics must first be determined. In this context the main purposes of this study are to determine and evaluate the criteria that determine tax ethics in Türkiye and to specify which criteria are more important. In this scope the study includes 6 main criteria and 32 sub-criteria involving psychological and sociological economic social capital political institutional and administrative and demographic criteria for determining tax ethics. The study evaluates these criteria using paired comparisons performed by experts with at least 10 years of professional experience in the field. The study uses the Fuzzy Decision Making Trial and Error Laboratory method in line with the data obtained from the expert assessments to analyze the relationships among the criteria affecting taxpayers’ tax ethics. As a result of the application the study calculates the threshold values for each of the main criteria. According to the obtained results the study has determined the economic criteria to affect tax ethics the most in Türkiye with political psychological and sociological criteria standing out as the second and third most important criteria and social capital being the criteria that affect tax ethics the least.

Suggested Citation

  • Burcu KUZUCU YAPAR & Abdulkadir KESKIN, 2023. "Determining the Criteria Affecting Tax Ethics in Türkiye Using the Fuzzy DEMATEL Method," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 73(73-2), pages 745-780, December.
  • Handle: RePEc:ist:journl:v:73:y:2023:i:2:p:745-780
    DOI: 10.26650/ISTJECON2023-1266112
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    References listed on IDEAS

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    2. Alm, James & Jackson, Betty & McKee, Michael J., 1992. "Estimating the Determinants of Taxpayer Compliance With Experimental Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(1), pages 107-114, March.
    3. Alm, James & Jackson, Betty & McKee, Michael J., 1992. "Estimating the Determinants of Taxpayer Compliance with Experimental Data," National Tax Journal, National Tax Association, vol. 45(1), pages 107-14, March.
    4. Sang-Bing Tsai & Min-Fang Chien & Youzhi Xue & Lei Li & Xiaodong Jiang & Quan Chen & Jie Zhou & Lei Wang, 2015. "Using the Fuzzy DEMATEL to Determine Environmental Performance: A Case of Printed Circuit Board Industry in Taiwan," PLOS ONE, Public Library of Science, vol. 10(6), pages 1-18, June.
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    More about this item

    Keywords

    Tax ethics Determinants of tax ethics Multi-criteria decision making Fuzzy DEMATEL method JEL Classification: H20 H29 C44;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • C44 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Operations Research; Statistical Decision Theory

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