DETERMINANTS OF TAX MORALE IN TRC3 REGION (MARDİN, BATMAN, SİİRT, ŞIRNAK): A QUALITATIVE ANALYSIS

Canatay Hacıköylü; Şahin Ay

Makale detayları

DETERMINANTS OF TAX MORALE IN TRC3 REGION (MARDİN, BATMAN, SİİRT, ŞIRNAK): A QUALITATIVE ANALYSIS

Yazarlar:

Canatay Hacıköylü | Şahin Ay

Yayıncı:

Anadolu University

Ana Başlıklar:

Economics

Dergi:

Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.24 Issue 1, pp.170-202

Belge Tipi:

Makale

Yayın Tarihi:

3/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001286459

pISSN:

2687-184X

Anahtar kelimeler:

Özet:

 In the study; It has been analyzed what the determinants of tax morale are in the TRC3 region, which consists of Mardin, Batman, Siirt and Şırnak. Qualitative research method was used in the TRC3 region related to tax morale. With the semi-structured interview method, interviews were conducted with 32 income taxpayers, both in the TRC3 region and living in this region. Nvivo 8 package program was used for data analysis. After the analysis, the data were interpreted. It has been determined that public services and public administrations, tax penalties and auditing, tax amnesties, tax justice, current economic conjuncture, perception of corruption, accessibility to the unregistered, acceptance of ideology and political power, and family and social environment are determinants on tax morale in the TRC3 region.

 In the study; It has been analyzed what the determinants of tax morale are in the TRC3 region, which consists of Mardin, Batman, Siirt and Şırnak. Qualitative research method was used in the TRC3 region related to tax morale. With the semi-structured interview method, interviews were conducted with 32 income taxpayers, both in the TRC3 region and living in this region. Nvivo 8 package program was used for data analysis. After the analysis, the data were interpreted. It has been determined that public services and public administrations, tax penalties and auditing, tax amnesties, tax justice, current economic conjuncture, perception of corruption, accessibility to the unregistered, acceptance of ideology and political power, and family and social environment are determinants on tax morale in the TRC3 region.

 In the study; It has been analyzed what the determinants of tax morale are in the TRC3 region, which consists of Mardin, Batman, Siirt and Şırnak. Qualitative research method was used in the TRC3 region related to tax morale. With the semi-structured interview method, interviews were conducted with 32 income taxpayers, both in the TRC3 region and living in this region. Nvivo 8 package program was used for data analysis. After the analysis, the data were interpreted. It has been determined that public services and public administrations, tax penalties and auditing, tax amnesties, tax justice, current economic conjuncture, perception of corruption, accessibility to the unregistered, acceptance of ideology and political power, and family and social environment are determinants on tax morale in the TRC3 region.

 Çalışmada; TRC3 bölgesinde yer alan Mardin, Batman, Siirt ve Şırnaktan illerinde vergi ahlakının belirleyicilerinin neler olduğunu analiz edilmiştir. Vergi ahlakı ile ilgili TRC3 bölgesinde nitel araştırma yöntemi kullanılmıştır. Yarı yapılandırılmış görüşme yöntemi ile hem memleketi TRC3 bölgesi olan hem de bu bölgede yaşayan 32 gelir vergisi mükellefi ile görüşmeler gerçekleştirilmiştir. Verilerin analizi için Nvivo 8 paket programı kullanılmıştır. Analizin ardından veriler yorumlanmıştır. Kamu hizmetleri ve kamu idareleri, vergi cezaları ve denetim, vergi afları, vergi adaleti, mevcut ekonomik konjonktür, yolsuzluk algısı, kayıt dışına erişilebilirlik, ideoloji ve siyasi iktidarın kabulü ile aile ve sosyal çevrenin TRC3 bölgesinde vergi ahlakı üzerinde belirleyici olduğu belirlenmiştir.

Makale detayları

DETERMINANTS OF TAX MORALE IN TRC3 REGION (MARDİN, BATMAN, SİİRT, ŞIRNAK): A QUALITATIVE ANALYSIS

Yazarlar:

Canatay Hacıköylü | Şahin Ay

Yayıncı:

Anadolu University

Ana Başlıklar:

Economics

Dergi:

Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.24 Issue 1, pp.170-202

Belge Tipi:

Makale

Yayın Tarihi:

3/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001286459

pISSN:

2687-184X

Tax

Tax Morale

TRC3 Region

Vergi Ahlakı

Vergi

TRC3 Bölgesi

Sayı

Makale detayları

DETERMINANTS OF TAX MORALE IN TRC3 REGION (MARDİN, BATMAN, SİİRT, ŞIRNAK): A QUALITATIVE ANALYSIS

Yazarlar: Canatay Hacıköylü | Şahin Ay

Yayıncı: Anadolu University

Ana Başlıklar: Economics

Dergi: Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.24 Issue 1, pp.170-202

Belge Tipi: Makale

Yayın Tarihi: 3/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001286459

pISSN: 2687-184X

Tax

Tax Morale

TRC3 Region

Vergi Ahlakı

Vergi

TRC3 Bölgesi

Sayı

Yazarlar:

Canatay Hacıköylü | Şahin Ay

Yayıncı:

Anadolu University

Ana Başlıklar:

Economics

Dergi:

Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.24 Issue 1, pp.170-202

Belge Tipi:

Makale

Yayın Tarihi:

3/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001286459

pISSN:

2687-184X