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Journals / The Journal of Social Science / 2020 / Cilt: 4 - Sayı: 7

SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD

Rana DAYIOĞLU ERUL
Pages
1–17
Publication Date
2020-02-28
DOI
—
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AI Summary & Key Takeaways

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

As a result of the analysis, the main point in increasing tax compliance is that the tax policies are adopted by the society, for this reason it is concluded that implementations that reflect the society need to be taken as a basis while making the regulations on the tax system.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Fiscal sociology investigates financial events from a sociological point of view and explores the effects of tax and spending policies on society and also the role and influence of the elements that constitute society in defining these policies.
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Key Findings & Data:In this respect, tax compliance and socio-economic variables that affect the structure of the society are included in the study and they are analyzed using panel data analysis covering the 2008-2016 time period by making comparisons between the European Union and OECD countries.
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Conclusion & Impact:As a result of the analysis, the main point in increasing tax compliance is that the tax policies are adopted by the society, for this reason it is concluded that implementations that reflect the society need to be taken as a basis while making the regulations on the tax system.
🔬Design:Research Article
📍Scope:2008-2016 Verileri
⚙️Variables:Fiscal sociology · panel data analysis · tax compliance

Özet

Fiscal sociology investigates financial events from a sociological point of view and explores the effects of tax and spending policies on society and also the role and influence of the elements that constitute society in defining these policies. As the tax system and policies of each country reflect the characteristics of the country's social, political, cultural and economic structure, tax systems differ according to the characteristics of the structure of the society. Tax systems that are in line with the social structure ensure that tax compliance is achieved at a high level. From this point of view, aim of the study is defined as investigating the level of interaction of the structural elements with tax compliance. In this respect, tax compliance and socio-economic variables that affect the structure of the society are included in the study and they are analyzed using panel data analysis covering the 2008-2016 time period by making comparisons between the European Union and OECD countries. As a result of the analysis, the main point in increasing tax compliance is that the tax policies are adopted by the society, for this reason it is concluded that implementations that reflect the society need to be taken as a basis while making the regulations on the tax system.

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Cite This Article

ERUL, R. D. (2020). SOCIO-ECONOMIC VARIABLES AND TAX COMPLIANCE IN THE SCOPE OF FISCAL SOCIOLOGY: A RESEARCH ON THE EUROPEAN UNION AND OECD. The Journal of Social Science, Cilt: 4 - Sayı: 7, 1–17. https://ajindex.com/articles/806711

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