Analysis of the Effect of Tax Dispute Resolution Methods on Tax Compliance: A Research on the Manisa Province Example

Ali Rıza Gökbunar; Muhammet Emin Coşkun

Makale detayları

Analysis of the Effect of Tax Dispute Resolution Methods on Tax Compliance: A Research on the Manisa Province Example

Yazarlar:

Ali Rıza Gökbunar | Muhammet Emin Coşkun

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.23 Issue 2, pp.418-436

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001352512

pISSN:

1304-4796

Anahtar kelimeler:

Özet:

 In this research, it is examined whether the methods of solving tax disputes at the administrative and judicial stages have an effect on tax compliance in the case of Manisa province. In the method part of the research, survey data was collected from 275 CPA. The results obtained were aimed to provide recommendations to policy makers to improve tax compliance. In the research, confirmatory factor analysis was used to test the construct validity, correlation analysis was used to test the relationship between the scales subject to the research, and structural equation modeling was used to test the hypotheses of the research. The findings show that procedural and distributive justice in resolving disputes positively affects tax compliance. The other scales of the study, redrubitive justice and appeal to the judiciary, did not have a significant effect on the resolution of disputes.

 In this research, it is examined whether the methods of solving tax disputes at the administrative and judicial stages have an effect on tax compliance in the case of Manisa province. In the method part of the research, survey data was collected from 275 CPA. The results obtained were aimed to provide recommendations to policy makers to improve tax compliance. In the research, confirmatory factor analysis was used to test the construct validity, correlation analysis was used to test the relationship between the scales subject to the research, and structural equation modeling was used to test the hypotheses of the research. The findings show that procedural and distributive justice in resolving disputes positively affects tax compliance. The other scales of the study, redrubitive justice and appeal to the judiciary, did not have a significant effect on the resolution of disputes.

 In this research, it is examined whether the methods of solving tax disputes at the administrative and judicial stages have an effect on tax compliance in the case of Manisa province. In the method part of the research, survey data was collected from 275 CPA. The results obtained were aimed to provide recommendations to policy makers to improve tax compliance. In the research, confirmatory factor analysis was used to test the construct validity, correlation analysis was used to test the relationship between the scales subject to the research, and structural equation modeling was used to test the hypotheses of the research. The findings show that procedural and distributive justice in resolving disputes positively affects tax compliance. The other scales of the study, redrubitive justice and appeal to the judiciary, did not have a significant effect on the resolution of disputes.

 Bu araştırmada, vergi uyuşmazlıklarının idari ve yargısal aşamada çözüm yollarının Manisa İli örneğinde vergi uyumuna etkisi incelenmektedir. Araştırmanın yöntem kısmında 275 SMMMden anket verileri toplanmıştır. Elde edilen sonuçlarla politika yapıcılara vergi uyumunu geliştirici tavsiyelerde bulunulması amaçlanmıştır. Araştırmada yapı geçerliliğini test etmek amacıyla doğrulayıcı faktör analizi, araştırmaya konu olan ölçeklerin birbirleriyle olan ilişkisini sınamak amacıyla korelasyon analizi ve araştırmanın hipotezlerini test etmek amacıyla yapısal eşitlik modellemesi yapılmıştır. Elde edilen bulgular incelendiğinde uyuşmazlıkların çözümünde prosedürel adalet ve dağıtım adaleti vergi uyumunu pozitif yönde etkilemektedir. Araştırmanın diğer ölçekleri olan ceza adaleti ve yargı yoluna başvurunun ise uyuşmazlıkların çözümünde anlamlı bir etkisi gözlemlenememiştir.

Makale detayları

Analysis of the Effect of Tax Dispute Resolution Methods on Tax Compliance: A Research on the Manisa Province Example

Yazarlar:

Ali Rıza Gökbunar | Muhammet Emin Coşkun

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.23 Issue 2, pp.418-436

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001352512

pISSN:

1304-4796

tax disputes

tax complimance

Tax Solutionsvergi uyuşmazlıkları

vergi uyumu

yargı yoluna başvuru

Sayı

Makale detayları

Analysis of the Effect of Tax Dispute Resolution Methods on Tax Compliance: A Research on the Manisa Province Example

Yazarlar: Ali Rıza Gökbunar | Muhammet Emin Coşkun

Yayıncı: Manisa Celal Bayar University

Ana Başlıklar: Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi: Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.23 Issue 2, pp.418-436

Belge Tipi: Makale

Yayın Tarihi: 6/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001352512

pISSN: 1304-4796

tax disputes

tax complimance

Tax Solutionsvergi uyuşmazlıkları

vergi uyumu

yargı yoluna başvuru

Sayı

Yazarlar:

Ali Rıza Gökbunar | Muhammet Emin Coşkun

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.23 Issue 2, pp.418-436

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001352512

pISSN:

1304-4796