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Journals / Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi / 2018 / Cilt: 18 - Sayı: 2

THE EFFECT OF THE RELATIONSHIP BETWEEN TAX ADMINISTRATION AND TAXPAYER ON TAX COMPLIANCE

İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ

Erdem SEÇİLMİŞ
İrem DİDİNMEZ
Pages
105–128
Publication Date
2022-10-11
DOI
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AI Summary & Key Takeaways

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

Thereafter, "tax climate", "slippery slope framework" and "psychological tax contract" approaches are discussed so as to clarify tax administration’s position in terms of power and trust.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The aim of this study is to research how the tax administration should interact with taxpayers in order to enhance tax compliance.
📊
Key Findings & Data:To this aim, first the concept of tax compliance and the factors affecting tax compliance is outlined.
💡
Conclusion & Impact:Thereafter, "tax climate", "slippery slope framework" and "psychological tax contract" approaches are discussed so as to clarify tax administration’s position in terms of power and trust.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The aim of this study is to research how the tax administration should interact with taxpayers in order to enhance tax compliance. To this aim, first the concept of tax compliance and the factors affecting tax compliance is outlined. Thereafter, "tax climate", "slippery slope framework" and "psychological tax contract" approaches are discussed so as to clarify tax administration’s position in terms of power and trust.

Özet

Bu çalışmanın hedefi vergi uyumunu arttırmak isteyen vergi idaresinin mükelleflerle olan ilişkisini nasıl düzenlemesi gerektiğini araştırmaktır. Bu amaçla öncelikle vergi uyumu kavramı ve vergi uyumunu etkileyen faktörler irdelenmiş; daha sonra ise “vergi iklimi”, “kaygan zemin” ve “psikolojik vergi sözleşmesi” yaklaşımları çerçevesinde vergi idaresinin gözetmesi gereken güç-güven dengesi tartışılmıştır.

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Cite This Article

SEÇİLMİŞ, E., DİDİNMEZ, İ. (2022). THE EFFECT OF THE RELATIONSHIP BETWEEN TAX ADMINISTRATION AND TAXPAYER ON TAX COMPLIANCE. Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt: 18 - Sayı: 2, 105–128. https://ajindex.com/articles/426752

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