MUHASEBECİLERİN VERGİ AHLAKININ VE VERGİ UYUMUNUN BELİRLEYİCİLERİ ÜZERİNE BİR UYGULAMA.

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    • Alternate Title:
      AN APPLICATION ON DETERMINANTS OF ACCOUNTANTS' TAX MORALITY AND TAX COMPLIANCE.
    • Abstract:
      The purpose of this study is to investigate the effects of variables of attitude towards the tax system, tax morality, perception of tax justice, trust in government, subjective norm and religiosity on tax compliance behavior. The findings reveal that subjective norm, tax morality, and attitude towards the tax system have significant positive effect on tax compliance; trust in government, perception of tax justice, and tax morality have significant positive effect on attitude towards the tax system, subjective norm has a statistically significant and negative effect; and trust in government and the subjective norm have significant and positive effect on tax morality. [ABSTRACT FROM AUTHOR]
    • Abstract:
      Çalışmamızın amacı, vergi sistemine yönelik tutum, vergi ahlakı, vergi adalet algısı, hükümete duyulan güven, öznel norm ve dindarlık değişkenlerinin vergi uyumu davranışı üzerindeki etkilerini araştırmaktır. Analiz sonucunda öznel norm, vergi ahlakı ve vergi sistemine yönelik tutumun vergi uyumu üzerinde istatistiki olarak anlamlı ve pozitif bir etkisi olduğu; hükümete duyulan güven, vergi adalet algısı ve vergi ahlakının vergi sistemine yönelik tutum üzerinde istatistiki olarak anlamlı ve pozitif bir etkiye sahipken öznel normun istatistiki olarak anlamlı ve negatif bir etkiye sahip olduğu, ve hükümete duyulan güven ve öznel normun, vergi ahlakı üzerinde istatistiki olarak anlamlı ve pozitif bir etkiye sahip olduğu bulunmuştur. [ABSTRACT FROM AUTHOR]
    • Abstract:
      Copyright of World of Accounting Science is the property of MODAV - Muhasebe Ogretim Uyeleri Bilim ve Dayanisma Vakfi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)