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Türkiye’de Mali Müşavirlerin Mükellef Haklarına ve Gelir İdaresine Bakışını Etkileyen Faktörlerin Belirlenmesi

Author

Listed:
  • Güneş ÇETİN GERGER
  • Feride BAKAR
  • Adnan GERÇEK

Abstract

The perspective of taxpayers on the administration is an important indicator for ensuring tax compliance. Developed countries have conducted surveys of taxpayers to create a better taxation system and to determine taxpayers’ perspective. However studies in Turkey in this field, remain only at theoretical level. To fill this gap, in this study, we examined the factors that determine perspective of certified public accountants’ which conduct taxpayer’s taxation works and have knowledge about taxation more, to analyze relationships between taxpayer’s rights and resistance by means of structural equation modeling approach. The Model which was developed and called Resistance to Revenue Administration Model (RRAM) showed that taxpayers’ right affects trust on tax administration and outcomes favorability affects resistance on tax administration directly.

Suggested Citation

  • Güneş ÇETİN GERGER & Feride BAKAR & Adnan GERÇEK, 2016. "Türkiye’de Mali Müşavirlerin Mükellef Haklarına ve Gelir İdaresine Bakışını Etkileyen Faktörlerin Belirlenmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(29).
    • Handle: RePEc:sos:sosjrn:160303
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    References listed on IDEAS

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    1. Lars P. Feld & Bruno S. Frey, 2002. "Trust breeds trust: How taxpayers are treated," Economics of Governance, Springer, vol. 3(2), pages 87-99, July.
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    More about this item

    Keywords

    Taxpayers’ Rights; Tax Compliance; Tax Resistance; Tax Revenue; Structural Equation Modeling.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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