Vergi Ahlak ve Vergi Bilincini Etkileyen Faktörler: Çukurova Üniversitesi Öğrencileri Üzerine Bir Analiz

Factors Affecting Tax Morality and Tax Awareness: an Analysis on Cukurova University Students

Özet

Vergilendirme, tarih boyunca önemli bir politika alanıdır ve devletlerin gelecek politika çalışmalarının temelini oluşturduğu için çok önemli bir unsurdur. Çalışmada, Çukurova Üniversitesinde öğrenim gören Maliye ve İlahiyat bölümü öğrencilerinin vergi ahlak ve vergi bilinç düzeylerini etkileyen faktörlerin incelenmesi amaçlanmıştır. 3. ve 4. sınıfta öğrenim gören toplam 530 öğrenci anket uygulamasına katılmıştır. Elde edilen verilere güvenilirlik analizi, Kruskal Wallis testi, Mann Whitney U testi ve Ki-kare analizi uygulanmıştır.

Abstract

Taxation has been an important policy area throughout history and is a very important element as it is the basis for future policy studies of states. The aim of the study was to investigate the factors affecting the tax morality and tax awareness levels of the students of Finance and Theology Department at Cukurova University. A total of 530 students attending the 3rd and 4th years participated in the survey. Reliability analysis, Kruskal Wallis test, Mann Whitney U test and Chi-square analysis were applied to the obtained data. According to the results of the analysis, it was determined that there is a significant difference between sociocultural factors and tax morality. Significant difference was found between the expressions of taxation and type of education. In addition, it has been found that tax morality and tax awareness don’t make a significant difference in academic achievement level, monthly expenditure level and family residence place.