Taxpayers' opinion on taxes, their willingness on taxation and their reactions to this issue has been the subject of curiosity and examination from past to present. Because of the fact that the taxpayers' attitudes towards ...

The present study aimed to analyze the evolution of tax morale in Turkey over 22-year-span. For this purpose, data that were collected as a part of the World Values Survey in 1990, 2007, and 2012 were used. The analytic ...

DAŞDEMİR, Sevinç. Tax Compliance with Respect to the Relationship between Tax Rates and the Tax Revenue: A Panel Threshold Regression Analysis, Master’s Thesis, Ankara, 2019. Looking at the world economies, it is seen ...

Taxes have been an important political tool in all areas of history since the existence of people and states. Because taxes are a critical financial resource for countries. In the current century, states have had to adapt ...

The main aim of this study is to examine the tax compliance behaviour -which is one of the fundamental pillars of the tax justice- from a fiscal anthropological perspective. In this context, I will focus on how the taxpayers ...

Tax amnesties are one of the financial tools used by developed and developing countries in line with their economic policies. The voluntary disclosure program, which is within the scope of tax amnesties, aims to bring ...

Tax evasion, in the most general terms, is the failure to fulfill tax obligations through illegal means. It can also be expressed as not paying taxes or paying less taxes by not complying with tax laws. This study will ...