dc.contributor.authors |
Gunay, Hamdi Furkan; Gurdal, Temel |
|
dc.date.accessioned |
2022-12-20T13:24:53Z |
|
dc.date.available |
2022-12-20T13:24:53Z |
|
dc.date.issued |
2022 |
|
dc.identifier.issn |
1300-3623 |
|
dc.identifier.uri |
https://hdl.handle.net/20.500.12619/99076 |
|
dc.description |
Bu yayının lisans anlaşması koşulları tam metin açık erişimine izin vermemektedir. |
|
dc.description.abstract |
This research aims to examine the effect of resolution methods of tax disputes at the administrative stage on voluntary tax compliance in terms of procedural justice. In this direction, 1020 survey data obtained from certified public accountants in Turkey were analyzed by multivariate statistical tests and structural equation modeling. The findings show that procedural fairness in the resolution methods of tax disputes at the administrative stage affects significantly and positively the perception of trust and legitimacy towards the tax administration, as well as voluntary tax compliance. Besides, a significant mediating effect of both trust in the administration and the legitimacy perception in the relationship between procedural justice, which is adapted to the resolution process of tax disputes at the administrative stage, and voluntary tax compliance, has been determined. |
|
dc.language |
Turkish |
|
dc.language.iso |
tur |
|
dc.subject |
Business & Economics |
|
dc.subject |
Tax Compliance |
|
dc.subject |
Tax Disputes |
|
dc.subject |
Procedural Fairness |
|
dc.subject |
Administrative Resolution of Tax Disputes |
|
dc.title |
The Effect of Procedural Fairness on Voluntary Tax Compliance in the Administrative Resolution of Tax Disputes |
|
dc.identifier.startpage |
130 |
|
dc.identifier.endpage |
159 |
|
dc.relation.journal |
MALIYE DERGISI |
|
dc.identifier.issue |
182 |
|
dc.contributor.author |
Gunay, Hamdi Furkan |
|
dc.contributor.author |
Gurdal, Temel |
|
dc.relation.publicationcategory |
Makale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı |
|