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Article citations


Roth, J.A., Scholz, J.T. and ve Witte, A.D. (1989) Taxpayer Compliance. Vol. 1, University of Pennsylvania, Philadelphia.

has been cited by the following article:

  • TITLE: Evaluation of Factors Having Impact on Tax Compliance as Regards to Taxpayers: Application for the City of Kars

    AUTHORS: Alper TazegüL

    KEYWORDS: Tax, Tax Compliance, Factors Having Impact on Tax Compliance

    JOURNAL NAME: Open Journal of Social Sciences, Vol.4 No.8, August 24, 2016

    ABSTRACT: Tax means money taken from taxpayers by the state as obligatory and originating from the institution. Especially in countries like Turkey where an important part of income is generated from taxes, this resource is an irreplaceable finance tool. While the state uses this right arising from the constitution and the law, they must also act in accordance with the taxation principles as defined by the constitution and the law. There is also a special need to act in a sensitive way to ensure justice of taxation. Because taxpayers, who are the other parties related with taxation, won’t participate in tax issues voluntarily if they come to believe that taxation is not being done in accordance with principles of justice and equity. As the tax compliance improves, the transactions related with taxation will be performed in a less problematic way. In this respect, the factors which have an impact on the tax compliance of taxpayers as voluntarily have been determined with this study by conducting area analysis. As a result of research made, it is seen that factors like gender, marital status, age, income level, and education cause different attitudes and behaviors as regards to tax approach.