The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey

Basit Öğe Kaydı
dc.authorid0000-0003-3559-7698en_US
dc.contributor.authorAktaş Güzel, Sonnur
dc.contributor.authorÖzer, Gökhan
dc.contributor.authorÖzcan, Murat
dc.date.accessioned2020-12-22T08:45:50Z
dc.date.available2020-12-22T08:45:50Z
dc.date.issued2019
dc.departmentAÇÜ, Arhavi Meslek Yüksekokuluen_US
dc.description.abstractIn this study, the tax compliance behavior of independent accounting professionals is examined and among the variables that affect this behavior, the effects of the variables of tax justice perception and trust in government on tax compliance are researched. 392 independent accounting professionals in Turkey were taken as samples to examine the relationships between the variables of tax compliance, perception of tax justice, and trust in government. The data obtained from this sample were examined using correlation, factor and regression analysis. The findings obtained as a result of the analysis reveal that (1) there is a positive and statistically significant relationship of the trust in government on tax compliance through tax justice perception (mediation), (2) there is a positive and statistically significant relationship of the trust in government on the tax compliance, and (3) there is a positive and statistically significant relationship of the trust in government on the perception of tax justice.
dc.identifier.citationGüzel, S. A., Özer, G., & Özcan, M. (2019). The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey. Journal of Behavioral and Experimental Economics, 78, 80-86. DOI: 10.1016/j.socec.2018.12.006.en_US
dc.identifier.doi10.1016/j.socec.2018.12.006
dc.identifier.endpage86en_US
dc.identifier.scopusqualityQ2
dc.identifier.startpage80en_US
dc.identifier.urihttps://hdl.handle.net/11494/2494
dc.identifier.volume78en_US
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.institutionauthorAktaş Güzel, Sonnur
dc.language.isoenen_US
dc.publisherElsevier Science INCen_US
dc.relation.ispartofJournal of Behavioral and Experimental Economics
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectTax complianceen_US
dc.subjectPerception of tax justiceen_US
dc.subjectTrust in governmenten_US
dc.subjectIndependent accounting professionalsen_US
dc.subjectRegression analysisen_US
dc.titleThe effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkeyen_US
dc.typeArticle

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