An Empirical Study on the determinants of tax literacy

Elif Tokat; Işıl Ayas

Makale detayları

An Empirical Study on the determinants of tax literacy

Yazarlar:

Elif Tokat | Işıl Ayas

Yayıncı:

Istanbul University

Ana Başlıklar:

Makro İktisat (Diğer)

Dergi:

Maliye Çalışmaları Dergisi Issue 73, pp.70-87

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001354811

pISSN:

2757-6396

Anahtar kelimeler:

Özet:

 One of the most important factors affecting the effectiveness of the tax system is tax literacy. Many important components, such as socio-economic, psychological, and political factors, as well as general literacy, influence tax literacy. The main objective of this study is to identify the determinants of tax literacy in the Marmara region. Another important objective of the study is to measure financial literacy in the region and determine its relationship with the tax literacy identified in the study. In this context, the convenience sampling method was used in the study, and a survey was conducted with 428 participants. Tax literacy is examined in three dimensions: cognitive, affective, and psychomotor skills. Looking at the results obtained in the study, it was determined that the level of tax literacy in the Marmara region is moderate. Similarly, the relationship between tax literacy and financial literacy is also moderate. The two most important skills that accelerate tax literacy are cognitive and psychomotor skills. The demographic variables that influence and stand out in tax literacy are education, age, income, and marital status. Accordingly, university graduates have higher averages in psychomotor skills than associate degree and high school graduates. Participants aged 46-55 had higher averages than other groups in all three dimensions. According to marital status, married participants have higher averages than single participants in the cognitive and affective dimensions. According to income, the cognitive and affective scale averages of middle-income group participants were higher than those of the upper-income group participants. Psychomotor skills were higher among participants in the upper income group compared to those in the middle income group.

 One of the most important factors affecting the effectiveness of the tax system is tax literacy. Many important components, such as socio-economic, psychological, and political factors, as well as general literacy, influence tax literacy. The main objective of this study is to identify the determinants of tax literacy in the Marmara region. Another important objective of the study is to measure financial literacy in the region and determine its relationship with the tax literacy identified in the study. In this context, the convenience sampling method was used in the study, and a survey was conducted with 428 participants. Tax literacy is examined in three dimensions: cognitive, affective, and psychomotor skills. Looking at the results obtained in the study, it was determined that the level of tax literacy in the Marmara region is moderate. Similarly, the relationship between tax literacy and financial literacy is also moderate. The two most important skills that accelerate tax literacy are cognitive and psychomotor skills. The demographic variables that influence and stand out in tax literacy are education, age, income, and marital status. Accordingly, university graduates have higher averages in psychomotor skills than associate degree and high school graduates. Participants aged 46-55 had higher averages than other groups in all three dimensions. According to marital status, married participants have higher averages than single participants in the cognitive and affective dimensions. According to income, the cognitive and affective scale averages of middle-income group participants were higher than those of the upper-income group participants. Psychomotor skills were higher among participants in the upper income group compared to those in the middle income group.

 One of the most important factors affecting the effectiveness of the tax system is tax literacy. Many important components, such as socio-economic, psychological, and political factors, as well as general literacy, influence tax literacy. The main objective of this study is to identify the determinants of tax literacy in the Marmara region. Another important objective of the study is to measure financial literacy in the region and determine its relationship with the tax literacy identified in the study. In this context, the convenience sampling method was used in the study, and a survey was conducted with 428 participants. Tax literacy is examined in three dimensions: cognitive, affective, and psychomotor skills. Looking at the results obtained in the study, it was determined that the level of tax literacy in the Marmara region is moderate. Similarly, the relationship between tax literacy and financial literacy is also moderate. The two most important skills that accelerate tax literacy are cognitive and psychomotor skills. The demographic variables that influence and stand out in tax literacy are education, age, income, and marital status. Accordingly, university graduates have higher averages in psychomotor skills than associate degree and high school graduates. Participants aged 46-55 had higher averages than other groups in all three dimensions. According to marital status, married participants have higher averages than single participants in the cognitive and affective dimensions. According to income, the cognitive and affective scale averages of middle-income group participants were higher than those of the upper-income group participants. Psychomotor skills were higher among participants in the upper income group compared to those in the middle income group.

 Vergi sisteminin etkinliğini etkileyen en önemli faktörlerden birisi vergi okuryazarlığıdır. Vergi okuryazarlığı sosyo ekonomik, psikolojik ve politik faktörler, genel okuryazarlık gibi birçok önemli bileşenden etkilenmektedir. Bu çalışmanın ana amacı Marmara bölgesinde vergi okuryazarlığının belirleyenlerinin tespit edilmesidir. Bölgedeki fi nansal okuryazarlığın ölçülmesi ve çalışmada tespit edilen vergi okuryazarlığı ile ilişkisinin tespit edilmesi çalışmanın diğer önemli amacıdır. Bu doğrultuda çalışmada kolayda örnekleme yöntemi kullanılmakta, 428 katılımcıya anket uygulanmaktadır. Vergi okuryazarlığı bilişsel, duyuşsal ve psikomotor beceriler olmak üzere 3 boyutta ele alınmak tadır. Çalışmada ulaşılan sonuçlara bakıldığında Marmara bölgesinde vergi okuryazarlığı düzeyi orta düzeyde olduğu tespit edilmiştir. Aynı şekilde vergi okuryazarlığı ile finansal okuryazarlık arasındaki ilişkisi de orta düzeydedir. Vergi okuryazarlığını ivmelendiren en önemli iki beceri bilişsel ve psikomotor becerilerdir. Vergi okuryazarlığını etkileyen ve öne çıkan demografik değişkenler eğitim, yaş, gelir ve medeni durum olarak sıralanmaktadır. Buna göre psikomotor becerilerde lisans mezunları önlisans ve lise mezunlarına göre yüksek ortalamaya sahiptir. 46-55 yaş grubundaki katılımcılar üç boyutta da diğer gruplara göre yüksek ortalamaya sahiptir. Medeni durum değişkenine göre evli katılımcıların bekâr katılımcılara göre bilişsel ve duyuşsal boyutta ortalamaları daha yüksektir. Gelir değişkenine göre bilişsel ve duyuşsal ölçek ortalamaları orta gelir grubu katılımcıların üst gelir grubu katılımcılarına göre daha yüksektir. Psikomotor beceriler ise üst gelir grubundaki katılımcıların, orta gelir grubundaki katılımcılara göre daha yüksektir.

Makale detayları

An Empirical Study on the determinants of tax literacy

Yazarlar:

Elif Tokat | Işıl Ayas

Yayıncı:

Istanbul University

Ana Başlıklar:

Makro İktisat (Diğer)

Dergi:

Maliye Çalışmaları Dergisi Issue 73, pp.70-87

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001354811

pISSN:

2757-6396

Tax Literacy

Financial Literacy

Emotional Skills

Cognitive Skills

Psychomotor SkillsVergi Okuryazarlığı

Finansal Okuryazarlık

Duyuşsal Beceriler

Bilişsel Beceriler Psikomotor Beceriler

Sayı

Makale detayları

Yazarlar: Elif Tokat | Işıl Ayas

Yayıncı: Istanbul University

Ana Başlıklar: Makro İktisat (Diğer)

Dergi: Maliye Çalışmaları Dergisi Issue 73, pp.70-87

Belge Tipi: Makale

Yayın Tarihi: 4/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001354811

pISSN: 2757-6396

Sayı

Yazarlar:

Elif Tokat | Işıl Ayas

Yayıncı:

Istanbul University

Ana Başlıklar:

Makro İktisat (Diğer)

Dergi:

Maliye Çalışmaları Dergisi Issue 73, pp.70-87

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001354811

pISSN:

2757-6396