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The Relationship between Social Norms and Tax Compliance: The Moderating Role of the Effectiveness of Tax Administration

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  • Savaş Çevik
  • Harun Yeniçeri

Abstract

Tax compliance behavior of taxpayers is an important issue for tax administration and government. The main objective of this research is to determine the relationships between social norms and tax compliance and to evaluate whether tax administration’s efficiency moderates the relationship between social norms and tax compliance in Turkey case. This study was conducted on taxpayers who declare their income to the tax administration. In the questionnaire development stage, pilot test was done on 30 respondents in order to test the clarity of the questions and to identify the average completion time. After the necessary improvements and simplifications were done, the questionnaire was applied. Face-to-face interviews with taxpayers who declare their income to the tax administration were conducted in Aksaray and İzmir cities. As a consequence, 400 respondents were interviewed. Field and office audits of the questionnaires ended with the elimination of 79 questionnaires. Therefore, 321 questionnaires were included in the analyses process. To test our research hypotheses, hierarchical multiple regression analysis was run. This study examined social norms of taxpayer-tax compliance behavior relationship as well as the impact of effectiveness of tax administration on that relationship. According to results, efficiency of tax administration was found to have a significant and positive moderating effect on the relationship between social norms and tax compliance.

Suggested Citation

  • Savaş Çevik & Harun Yeniçeri, 2013. "The Relationship between Social Norms and Tax Compliance: The Moderating Role of the Effectiveness of Tax Administration," International Journal of Economic Sciences, Prague University of Economics and Business, vol. 2013(3).
    • Handle: RePEc:prg:jnljes:v:2013:y:2013:i:3:id:4
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    References listed on IDEAS

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    Cited by:

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    2. Ahmad Farhan Alshira’h & Moh’d Alsqour & Abdalwali Lutfi & Adi Alsyouf & Malek Alshirah, 2020. "A Socio-Economic Model of Sales Tax Compliance," Economies, MDPI, vol. 8(4), pages 1-15, October.
    3. Ahmad Farhan Alshira¡¯h & Hijattulah Abdul-Jabbar, 2019. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(5), pages 114-114, May.

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    More about this item

    Keywords

    Tax Compliance; Social Norms; Tax Evasion; Tax Administration’s Efficiency;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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