An investigation of tax compliance intention: A theory of planned behavior approach

In this study, Ajzen's (1991) Theory of Planned Behavior is used as a theoretical framework to extend and complement extant tax research by examining the compliance intentions of individual taxpayers in the city of Zonguldak in Turkey. Relying on the theory, we examine the extent to which perceived tax equity (vertical, horizontal and exchange), normative expectations (social and moral norms), and legal sanctions (detection risk and penalty magnitude) affect tax compliance intentions. The data set of the study was obtained from the survey applied to 369 individual taxpayers in the city of Zonguldak. Consistent with the hypotheses, the results reveal that normative expectations of compliance and penalty magnitude indicate are most significant effects on tax compliance intentions. Nevertheless, equity perceptions of the tax system have no significant statistical effect. © EuroJournals, Inc. 2011.

Dergi Adı European Journal of Economics, Finance and Administrative Sciences
Dergi Sayısı 28
Sayfalar 180 - 188
Yayın Yılı 2011
Eser Adı
[dc.title]
An investigation of tax compliance intention: A theory of planned behavior approach
Yazar
[dc.contributor.author]
Benk S.
Yazar
[dc.contributor.author]
Çakmak A.F.
Yazar
[dc.contributor.author]
Budak T.
Yayın Yılı
[dc.date.issued]
2011
Yayın Türü
[dc.type]
article
Özet
[dc.description.abstract]
In this study, Ajzen's (1991) Theory of Planned Behavior is used as a theoretical framework to extend and complement extant tax research by examining the compliance intentions of individual taxpayers in the city of Zonguldak in Turkey. Relying on the theory, we examine the extent to which perceived tax equity (vertical, horizontal and exchange), normative expectations (social and moral norms), and legal sanctions (detection risk and penalty magnitude) affect tax compliance intentions. The data set of the study was obtained from the survey applied to 369 individual taxpayers in the city of Zonguldak. Consistent with the hypotheses, the results reveal that normative expectations of compliance and penalty magnitude indicate are most significant effects on tax compliance intentions. Nevertheless, equity perceptions of the tax system have no significant statistical effect. © EuroJournals, Inc. 2011.
Kayıt Giriş Tarihi
[dc.date.accessioned]
2019-12-23
Açık Erişim Tarihi
[dc.date.available]
2019-12-23
Yayın Dili
[dc.language.iso]
eng
Konu Başlıkları
[dc.subject]
Intention
Konu Başlıkları
[dc.subject]
Tax compliance
Konu Başlıkları
[dc.subject]
Theory of planned behavior
Haklar
[dc.rights]
info:eu-repo/semantics/closedAccess
ISSN
[dc.identifier.issn]
1450-2275
İlk Sayfa Sayısı
[dc.identifier.startpage]
180
Son Sayfa Sayısı
[dc.identifier.endpage]
188
Dergi Adı
[dc.relation.journal]
European Journal of Economics, Finance and Administrative Sciences
Dergi Sayısı
[dc.identifier.issue]
28
Tek Biçim Adres
[dc.identifier.uri]
https://hdl.handle.net/20.500.12628/4235
Görüntülenme Sayısı ( Şehir )
Görüntülenme Sayısı ( Ülke )
Görüntülenme Sayısı ( Zaman Dağılımı )
Görüntülenme
17
09.12.2022 tarihinden bu yana
İndirme
1
09.12.2022 tarihinden bu yana
Son Erişim Tarihi
09 Şubat 2024 05:58
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Tıklayınız
compliance intentions expectations normative taxpayers individual penalty Zonguldak significant equity results hypotheses applied survey affect obtained Consistent reveal EuroJournals effect statistical system perceptions Nevertheless effects indicate magnitude magnitude) exchange) extant complement extend framework theoretical Behavior
6698 sayılı Kişisel Verilerin Korunması Kanunu kapsamında yükümlülüklerimiz ve çerez politikamız hakkında bilgi sahibi olmak için alttaki bağlantıyı kullanabilirsiniz.

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