Scale Analysis in Determining Tax Literacy Level and  Metaverse in Tax Education

Funda Karakoyun

Makale detayları

Scale Analysis in Determining Tax Literacy Level and Metaverse in Tax Education

Yazarlar:

Funda Karakoyun

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Mali Hukuk

Dergi:

Yönetim ve Ekonomi Dergisi , pp.83-105

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001305158

pISSN:

1302-0064

Anahtar kelimeler:

Özet:

 In recent years, the literacy level, which is one of the determining components of social development, has been evaluated in relation to various fields of study such as economics, budgeting, and finance. Studies in the realm of tax literacy have highlighted its significance in shaping individual understanding, societal well-being, the tax system, and fostering taxpayer compliance in state-taxpayer relationships, as evidenced by research findings. The prevailing emphasis lies in the urgent need to enhance tax literacy levels within society effectively. This study aims to assess the tax literacy level of students at Dokuz Eylül University İzmir Vocational School, particularly those pursuing careers in accounting and tax practices, and to elucidate the widespread utilization of digital tools in education for the enhancement of tax literacy within society, notably within the Metaverse context. In studies exploring the variables influencing tax literacy levels, education-related factors are frequently underscored. The ultimate objective is to make practical determinations aimed at improving tax literacy across society. In this context, the examination of the contribution of emerging technologies in conjunction with traditional methods to the effectiveness of tax education is essential. This research represents a scale development study, measuring tax literacy levels using data obtained from surveys administered to students in the Accounting and Tax department of Dokuz Eylül University İzmir Vocational School. The surveys, distributed after receiving ethics committee approval, were repeated three months later, with time serving as the dependent variable. The statistical results do not reflect a significant improvement in tax knowledge, perception, and behavior through traditional and short-term course curricula, as anticipated. The study emphasizes the need for effective educational methods in this process, which is supported by various research findings. Key Words: Tax Literacy, Metaverse, Tax Education, Tax Scale. JEL Classification: H20, H22, H29.

 In recent years, the literacy level, which is one of the determining components of social development, has been evaluated in relation to various fields of study such as economics, budgeting, and finance. Studies in the realm of tax literacy have highlighted its significance in shaping individual understanding, societal well-being, the tax system, and fostering taxpayer compliance in state-taxpayer relationships, as evidenced by research findings. The prevailing emphasis lies in the urgent need to enhance tax literacy levels within society effectively. This study aims to assess the tax literacy level of students at Dokuz Eylül University İzmir Vocational School, particularly those pursuing careers in accounting and tax practices, and to elucidate the widespread utilization of digital tools in education for the enhancement of tax literacy within society, notably within the Metaverse context. In studies exploring the variables influencing tax literacy levels, education-related factors are frequently underscored. The ultimate objective is to make practical determinations aimed at improving tax literacy across society. In this context, the examination of the contribution of emerging technologies in conjunction with traditional methods to the effectiveness of tax education is essential. This research represents a scale development study, measuring tax literacy levels using data obtained from surveys administered to students in the Accounting and Tax department of Dokuz Eylül University İzmir Vocational School. The surveys, distributed after receiving ethics committee approval, were repeated three months later, with time serving as the dependent variable. The statistical results do not reflect a significant improvement in tax knowledge, perception, and behavior through traditional and short-term course curricula, as anticipated. The study emphasizes the need for effective educational methods in this process, which is supported by various research findings. Key Words: Tax Literacy, Metaverse, Tax Education, Tax Scale. JEL Classification: H20, H22, H29.

 In recent years, the literacy level, which is one of the determining components of social development, has been evaluated in relation to various fields of study such as economics, budgeting, and finance. Studies in the realm of tax literacy have highlighted its significance in shaping individual understanding, societal well-being, the tax system, and fostering taxpayer compliance in state-taxpayer relationships, as evidenced by research findings. The prevailing emphasis lies in the urgent need to enhance tax literacy levels within society effectively. This study aims to assess the tax literacy level of students at Dokuz Eylül University İzmir Vocational School, particularly those pursuing careers in accounting and tax practices, and to elucidate the widespread utilization of digital tools in education for the enhancement of tax literacy within society, notably within the Metaverse context. In studies exploring the variables influencing tax literacy levels, education-related factors are frequently underscored. The ultimate objective is to make practical determinations aimed at improving tax literacy across society. In this context, the examination of the contribution of emerging technologies in conjunction with traditional methods to the effectiveness of tax education is essential. This research represents a scale development study, measuring tax literacy levels using data obtained from surveys administered to students in the Accounting and Tax department of Dokuz Eylül University İzmir Vocational School. The surveys, distributed after receiving ethics committee approval, were repeated three months later, with time serving as the dependent variable. The statistical results do not reflect a significant improvement in tax knowledge, perception, and behavior through traditional and short-term course curricula, as anticipated. The study emphasizes the need for effective educational methods in this process, which is supported by various research findings. Key Words: Tax Literacy, Metaverse, Tax Education, Tax Scale. JEL Classification: H20, H22, H29.

 Son yıllarda toplumsal gelişimin belirleyici bileşenlerinden okuryazarlık düzeyi ekonomi, bütçe, finans gibi farklı bilim dalları ile ilişkili olarak ölçülmektedir. Vergi okuryazarlığı alanında çalışmalarda bireye, topluma, vergi sistemine katkısı ve devlet mükellef ilişkilerinde mükellef uyumunu arttırması yönünde tespitler araştırma bulguları ile açıklanmaktadır. Sıklıkla vurgulanan husus, vergi okuryazarlık düzeyini toplumda hızlı ve etkin geliştirmenin gerekliliğidir. Bu çalışmanın amacı, mezun olduğunda muhasebe ve vergi uygulamaları alanında istihdama katılacak Dokuz Eylül Üniversitesi İzmir Meslek Yüksekokulu öğrencilerinin vergi okuryazarlık düzeyini ölçmek ve toplumda vergi okuryazarlık düzeyinin geliştirilmesinde dijital araçların öğrenimde yaygınlaşan kullanımını Metaverse özelinde açıklamaktır. Vergi okuryazarlık düzeyine etki eden değişkenler üzerine yapılan çalışmalarda etkili faktörlerin rolü de dikkate alınmaktadır. Sıklıkla vurgu yapılan konunun eğitim odaklı olduğu görülmektedir. Nihai amaç toplumda vergi okuryazarlık düzeyinin artmasına yönelik uygulanabilir tespitlerdir. Bu kapsamda klasik metotlar yanında gelişen teknolojilerden faydalanılmasının vergi eğitiminden beklenen etkililiğe katkısı incelenmektedir. Bu araştırma Dokuz Eylül Üniversitesi İzmir Meslek Yüksekokulu Muhasebe ve Vergi Bölümü öğrencilerine anket uygulamasından elde edilen verilerden vergi okuryazarlık düzeyinin ölçülmesi ve ölçek geliştirme çalışması olarak tamamlanmıştır. Etik izin kurul sonrası dağıtılan anket, bağımlı değişken zaman belirlemesi ile üç ay sonra tekrarlanmıştır. Klasik ve kısa dönemli ders müfredatları ile vergi bilgisi, algısı ve davranışlara pozitif olarak yansımanın istatistiksel olarak sonuçları istenildiği düzeyde görülmemiştir. Ancak eğitimde etkili metotların bu sürece katkısı farklı araştırmalar ile açıklanmaktadır. Anahtar Kelimeler: Vergi Okuryazarlığı, Metaverse, Vergi Eğitimi, Vergi Ölçeği. Jel Sınıflandırma Kodları: H20, H22, H29.

Makale detayları

Scale Analysis in Determining Tax Literacy Level and Metaverse in Tax Education

Yazarlar:

Funda Karakoyun

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Mali Hukuk

Dergi:

Yönetim ve Ekonomi Dergisi , pp.83-105

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001305158

pISSN:

1302-0064

Tax Literacy

Metaverse

Tax Education

Tax ScaleVergi Okuryazarlığı

Metaverse

Vergi Eğitimi

Vergi Ölçeği

Sayı

Makale detayları

Yazarlar: Funda Karakoyun

Yayıncı: Manisa Celal Bayar University

Ana Başlıklar: Mali Hukuk

Dergi: Yönetim ve Ekonomi Dergisi , pp.83-105

Belge Tipi: Makale

Yayın Tarihi: 12/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001305158

pISSN: 1302-0064

Sayı

Yazarlar:

Funda Karakoyun

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Mali Hukuk

Dergi:

Yönetim ve Ekonomi Dergisi , pp.83-105

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001305158

pISSN:

1302-0064