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Journals / Sosyoekonomi / 2021 / Cilt: 29 - Sayı: 47

Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo

Mükelleflerin, Vergi Aflarının Nedenleri ve Vergi Afları ile İlgili Görüşlere Katılma Düzeyleri: Kosova Örneği

Zeki DOĞAN
Enis ABDURRAHMANİ
Pages
11–41
Publication Date
2021-01-25
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

According to results from hypothesis testing, the main reasons for tax amnesty includes (i) reducing the workload of tax administration and judiciary, (ii) short-term public revenue growth, (iii) a new beginning for taxpayers who have shown discrepancies in tax compliance, and (iv) the use of tax amnesty as a tool for the programs political programs.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This research presents the reasons for tax amnesty, and the positive and negative opinions towards tax amnesty from the perspective of taxpayers based on a comprehensive survey conducted with participants in the Republic of Kosovo.
📊
Key Findings & Data:Significant differences among survey results are evaluated by gender, age, education, and duration as taxpayer.
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Conclusion & Impact:According to results from hypothesis testing, the main reasons for tax amnesty includes (i) reducing the workload of tax administration and judiciary, (ii) short-term public revenue growth, (iii) a new beginning for taxpayers who have shown discrepancies in tax compliance, and (iv) the use of tax amnesty as a tool for the programs political programs.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Vergi Affı · Vergi Aflarının Nedenleri · Vergi Afları ile ilgili Görüşler

Abstract

This research presents the reasons for tax amnesty, and the positive and negative opinions towards tax amnesty from the perspective of taxpayers based on a comprehensive survey conducted with participants in the Republic of Kosovo. Significant differences among survey results are evaluated by gender, age, education, and duration as taxpayer. Hypotheses are tested with the IndependentSample t-test, One Way ANOVA, and Tukey Post Hock LSD tests. According to results from hypothesis testing, the main reasons for tax amnesty includes (i) reducing the workload of tax administration and judiciary, (ii) short-term public revenue growth, (iii) a new beginning for taxpayers who have shown discrepancies in tax compliance, and (iv) the use of tax amnesty as a tool for the programs political programs.

Özet

Bu çalışmada, Kosova Cumhuriyeti’ndeki uygulanan vergi aflarının nedenleri ve vergi aflarına karşı mükelleflerin olumlu ve olumsuz görüşlerini tespitine yönelik yapılan araştırma sonuçlarına yer verilmiştir. Bununla birlikte, araştırma verileri ile ankete katılan mükelleflerin, vergi aflarının nedenleri ve vergi afları ile ilgili oluşturulan olumlu ve olumsuz görüşlere katılma düzeyleri arasında; cinsiyetlerine, yaşlarına, eğitim durumlarına ve mükellefiyet sürelerine göre bir farklılığın olup olmadığı tespit edilmeye çalışılmıştır. Araştırma ile ilgili oluşturulan hipotezlerin testinde ise Bağımsız-Örneklem T-testi, Tek Yönlü Anova ve Tukey Post Hock LSD testleri kullanılmıştır. Çalışma, vergi aflarının temel nedenlerini tanımlamaktadır. Hipotez sonuçları, vergi affının temel nedenlerini ve gerekçelerini ortaya çıkarır; bunlar vergi idaresi ve yargı iş yükünün azaltılması, kısa vadeli kamu geliri artışı, vergiye uyum konusunda tutarsızlıklar gösteren ve sosyal ve politik programların uygulanmasında bir araç olarak affı kullanan vergi mükellefleri için yeni bir başlangıçtır.

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Cite This Article

DOĞAN, Z., ABDURRAHMANİ, E. (2021). Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo. Sosyoekonomi, Cilt: 29 - Sayı: 47, 11–41. https://ajindex.com/articles/139438

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