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Journals / International Journal of Public Finance / 2022 / Cilt: 7 - Sayı: 2

The Effect of Single Window System on Tax Compliance of Customs Brokers: Analysis with YEM Model

Tek Pencere Sistemi Kullanımının Gümrük Müşavirlerinin Vergi Uyumuna Etkisi: YEM Modeli ile Analizi

Ufuk SELEN
Zuhal AKBELEN
Pages
447–462
Publication Date
2022-12-29
DOI
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AI Summary & Key Takeaways

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

It has been observed that the variable that most strongly and positively affects TPS's intention to use is service quality, whereas the effect of utility perception on intention to use is weak and insignificant.

📌 3 Key Takeaways

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Objective & Hypothesis:In this study, it is aimed to determine the factors that determine the intention to use the Single Window System (TPS), which is an e-government application, of customs brokers in Turkey, and also to determine the effect of the intention to use TPS on tax compliance.
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Key Findings & Data:As a result of the analyzes, it has been revealed that the TPS usage intention is affected by 4 factors and it affects tax compliance as an intervening variable.
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Conclusion & Impact:It has been observed that the variable that most strongly and positively affects TPS's intention to use is service quality, whereas the effect of utility perception on intention to use is weak and insignificant.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Vergi Uyumu · E-Devlet · Gümrük Vergisi

Abstract

In this study, it is aimed to determine the factors that determine the intention to use the Single Window System (TPS), which is an e-government application, of customs brokers in Turkey, and also to determine the effect of the intention to use TPS on tax compliance. The main universe of the study has been determined as customs brokers in Turkey. The data collected from the determined sample group by direct data collection method were subjected to factor analysis and then to structural equation analysis. As a result of the analyzes, it has been revealed that the TPS usage intention is affected by 4 factors and it affects tax compliance as an intervening variable. It has been observed that the variable that most strongly and positively affects TPS's intention to use is service quality, whereas the effect of utility perception on intention to use is weak and insignificant.

Özet

Çalışmada Türkiye’de gümrük müşavirlerinin, bir e-devlet uygulaması olan, Tek Pencere Sistemini (TPS) kullanım niyetini belirleyen faktörlerin ve ayrıca TPS’nin kullanım niyetinin vergi uyumu üzerindeki etkisinin belirlenmesi amaçlanmıştır. Araştırmanın ana evreni Türkiye’deki gümrük müşavirleri olarak belirlenmiş ve örnek kitle İstanbul, Ankara, Bursa ve İzmir ve Kocaeli Gümrük Müşavirleri Derneklerine üye gümrük müşavirleri arasından gönüllülük esasına göre seçilmiştir. Belirlenen örnek kitleden doğrudan veri toplama yöntemiyle derlenen veriler faktör analizine ve ardından yapısal eşitlik analizine tabi tutulmuştur. Analizler sonucunda TPS kullanım niyetinin 4 faktörden etkilendiği ve kulanım niyetinin vergi uyumunu belirlediği görülmüştür. Hizmet kalitesinin TPS’nin kullanım niyetini en güçlü ve pozitif yönlü etkileyen değişken olduğu, buna karşın yarar algısının kullanım niyeti üzerindeki etkisinin zayıf ve anlamsız olduğu belirlenmiştir.

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Cite This Article

SELEN, U., AKBELEN, Z. (2022). The Effect of Single Window System on Tax Compliance of Customs Brokers: Analysis with YEM Model. International Journal of Public Finance, Cilt: 7 - Sayı: 2, 447–462. https://ajindex.com/articles/868758

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