Determining Factors for Tax Culture and Demographic Characteristics of Taxpayers Impact on the Tax Culture
Journal Title: Journal of the Human and Social Science Researches - Year 2016, Vol 5, Issue 7
Abstract
Tax culture emerges as an important factor which enables taxpayers to fulfill their tax obligations on time and voluntarily, therefore, influences directly the success and level of taxes to be charged by the government. We, in our study, will handle demographic factors, one of the determiners of tax culture level in society, in terms of the perception, attitudes and behaviours of taxpayers. In this context, a survey study was conducted on income tax taxpayers in Uşak. It was tried to be measured whether there was a difference between the perception and attitudes of taxpayers in their approaches to the taxes according to demographic factors determining the tax culture with the collected data through survey method within SPSS 18.0 programme in the consideration of Independent-Samples T Test and Anova (F) Test.
Authors and Affiliations
Mustafa TAYTAK| Yrd. Doç. Dr., Uşak Üniversitesi, (İ.İ.B.F.) Maliye Bölümü mustafa.taytak@usak.edu.tr
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