Evaluation of Tax Awareness and Perception of Housing Producer Taxpayers: Ankara Case

Emrullah Töremen; Erol Demir

Makale detayları

Evaluation of Tax Awareness and Perception of Housing Producer Taxpayers: Ankara Case

Yazarlar:

Emrullah Töremen | Erol Demir

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Maliye Politikası

Dergi:

Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.22 Issue 2, pp.122-143

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001321374

pISSN:

1304-4796

Anahtar kelimeler:

Özet:

 Housing production is an economic activity that addresses the housing needs of individuals. The housing sector includes different types and numbers of tax liabilities. During the production process, the public desires to obtain tax revenue whereas taxpayers aim to lower the costs. The scope and nature of tax liabilities affect taxpayers attitudes and behaviors towards taxes. The study aimed to identify factors affecting taxpayers tax awareness and perception in the housing production process. Factor analysis was applied to develop the measurement model of the study. According to the findings of the study, economic, financial, socio-cultural and administrative factors affect taxpayers tax awareness and perception. Among the factors mentioned, socio-cultural factors were found to have the most impact. It is evaluated that the results of the study will raise awareness in the development of tax awareness and perception in the sector.

 Housing production is an economic activity that addresses the housing needs of individuals. The housing sector includes different types and numbers of tax liabilities. During the production process, the public desires to obtain tax revenue whereas taxpayers aim to lower the costs. The scope and nature of tax liabilities affect taxpayers attitudes and behaviors towards taxes. The study aimed to identify factors affecting taxpayers tax awareness and perception in the housing production process. Factor analysis was applied to develop the measurement model of the study. According to the findings of the study, economic, financial, socio-cultural and administrative factors affect taxpayers tax awareness and perception. Among the factors mentioned, socio-cultural factors were found to have the most impact. It is evaluated that the results of the study will raise awareness in the development of tax awareness and perception in the sector.

 Housing production is an economic activity that addresses the housing needs of individuals. The housing sector includes different types and numbers of tax liabilities. During the production process, the public desires to obtain tax revenue whereas taxpayers aim to lower the costs. The scope and nature of tax liabilities affect taxpayers attitudes and behaviors towards taxes. The study aimed to identify factors affecting taxpayers tax awareness and perception in the housing production process. Factor analysis was applied to develop the measurement model of the study. According to the findings of the study, economic, financial, socio-cultural and administrative factors affect taxpayers tax awareness and perception. Among the factors mentioned, socio-cultural factors were found to have the most impact. It is evaluated that the results of the study will raise awareness in the development of tax awareness and perception in the sector.

 Konut üretimi, bireylerin barınma ihtiyaçlarına yönelik ekonomik bir faaliyettir. Konut üretiminde birden fazla ve türde vergisel yükümlülükler bulunmaktadır. Bu süreçte, kamu vergi geliri elde etmek, vergi yükümlüleri ise daha az maliyete katlanmak istemektedirler. Vergisel yükümlülüklerin kapsam ve niteliği mükelleflerin vergiye karşı tutum ve davranışlarını etkilemektedir. Çalışmayla, konut üretimi sürecindeki mükelleflerin vergi bilinci ve algısını etkileyen faktörlerin neler olduğunun tespiti amaçlanmıştır. Çalışmanın ölçüm modelinin geliştirilmesinde faktör analizi uygulanmıştır. Çalışmadan elde edilen bulgulara göre, ekonomik, mali, sosyo-kültürel ve idari etmenler, mükelleflerin vergi bilinci ve algısını etkilemektedir. Belirtilen etmenler içinde sosyo-kültürel etmenlerin en fazla etkiye sahip olduğu saptanmıştır. Çalışma sonuçlarının sektörde vergi bilinci ve algısının gelişmesinde farkındalık oluşturacağı değerlendirilmektedir.

Makale detayları

Evaluation of Tax Awareness and Perception of Housing Producer Taxpayers: Ankara Case

Yazarlar:

Emrullah Töremen | Erol Demir

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Maliye Politikası

Dergi:

Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.22 Issue 2, pp.122-143

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001321374

pISSN:

1304-4796

Housing Production 1

Taxpayer 2

Tax Awareness and Perception 3

Tax Compliance 4.Konut Üretimi

Vergi Mükellefi

Vergi Bilinci ve Algısı

Vergi Uyumu

Sayı

Makale detayları

Yazarlar: Emrullah Töremen | Erol Demir

Yayıncı: Manisa Celal Bayar University

Ana Başlıklar: Maliye Politikası

Dergi: Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.22 Issue 2, pp.122-143

Belge Tipi: Makale

Yayın Tarihi: 6/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001321374

pISSN: 1304-4796

Sayı

Yazarlar:

Emrullah Töremen | Erol Demir

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Maliye Politikası

Dergi:

Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.22 Issue 2, pp.122-143

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001321374

pISSN:

1304-4796