FACTORS DETERMINING TAXPAYERS’ PERCEPTION TOWARDSTAX FAIRNESS: THE STRUCTURAL EQUATION MODEL FORTURKEY

• Main Authors: Filiz Giray, Adnan Gerçek, Cansu Aydoğdu
• Format: Article
• Language: English
• Published: Social Sciences Research Society 2015-01-01
• Series: International Journal of Economics and Finance Studies
• Online Access: http://www.sobiad.org/eJOURNALS/journal_IJEF/archieves/ijef_2015/filiz_giray.pdf

Tax noncompliance is a significantproblem that should be researched givenchanging tax views of taxes. Tax compliance is a complex issue and can be explained by both economic and social factors.Perceptions of fairness haveplayed an important rolein taxpayers’ voluntary tax compliance. This exploratorystudy investigated the relationship between tax compliance and fairness from thepoint of view of taxpayers’ perception of tax fairness and the factors determiningtax fairness.Using survey data collected from 481 taxpayers, this relationship wasfoundusing a structural equation model with Turkey as the sample country. Wefound that perceived fairness in the tax system depends on the structure of the taxsystem,interaction with the tax administration, inefficiencyin the tax system,taxmorale and the using of public expenditures.