“Vergiye Gönüllü Uyum” Konusunda Çanakkale İline Yönelik Ampirik Bir Çalışma(An Empirical Study in Çanakkale Towards Voluntary Tax Compliance)

Yönetim ve Ekonomi

关键词: Vergi;    Vergi Uyumu;    Gönüllü Uyum;    Tax;    Tax Compliance;    Voluntary Compliance;   

DOI  :  

来源: DOAJ

【 摘 要 】

Social and psychological aspects take place among the most important subjects in taxation due to relationshipwith human factor. Indeed, the way of success in taxation does not only depend on some technical regulations. Not only technical regulations but also the factors affecting tax payers’ views on taxations have to be known. Knowing tax payers’ views on taxation will help to establish an efficient and healthy structure in taxation process.Studies examining taxpayers’ views on taxation and their attitudes and behaviors against taxation have increased in recent years. These studies have revealed that voluntary tax compliance referring to tax payers’ meeting their tax obligations voluntarily and on time is affected by many factors. Besides being personally, these factors are also related to social,political,economic and financial structure.A field study Çanakkale province and its results are analyzed in this study examining tax compliance at the local level. As in general, taxpayers in Çanakkale city center are affected by some personal and environmental factors about tax compliance. Taxpayers’ opinions in Çanakkale province differ on the current status and what ought to be. Taxpayers’ generally support fulfilling tax obligation, but they also state that the current status affects negatively tax copliance.

【 授权许可】

Unknown