Taxpayer Psychology in Selected Cities and Regions in Türkiye: A Literature Review
The basis of taxpayer psychology involves taxpayers’ views and perceptions of taxes and taxation. Among the most important factors and determining variables affecting taxpayers’ attitudes and behaviors toward taxes are such factors as voluntary tax compliance and tax ethics. The subject of this stud...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2024-05-01
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| Series: | Maliye Çalışmaları Dergisi |
| Subjects: | |
| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/40A4491AB1E14B28B198B9B2E410989F |
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| Summary: | The basis of taxpayer psychology involves taxpayers’ views and perceptions of taxes and taxation. Among the most important factors and determining variables affecting taxpayers’ attitudes and behaviors toward taxes are such factors as voluntary tax compliance and tax ethics. The subject of this study is the examination of academic research on the attitudes and behaviors of taxpayers in cities and regions selected from the areas hit by the last three major earthquakes in Türkiye (i.e., 1999 Kocaeli earthquake and 2023 Kahramanmaraş earthquakes). The aim of this study is not to reveal the effects of earthquakes on taxpayer psychology regarding taxation (regardless of the effects and consequences of the earthquake), but rather the effects of the regional differences on taxpayer psychology. According to the research findings, several conclusions have been drawn: In all selected cities and regions, the tax burden was found to be heavy, tax rates to be high, the tax system to be unfair, tax audits and penalties to be insufficient, public expenditures to be inefficient, and public services to be ineffective. Regionally, tax outlooks and tax compliance were found to be higher in cities such as Istanbul and Kocaeli compared to the cities where the 2023 Kahramanmaraş earthquakes had occurred, but the cost of tax compliance was lower. The results reveal a need for more holistic and participatory structural reforms that include taxpayers in the process. |
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| ISSN: | 2757-6728 |