期刊名称：International Journal of Economics and Finance Studies
电子版ISSN：1309-8055
出版年度：2014
卷号：6
期号：1
出版社：Social Sciences Research Society
摘要：Countries that have restructured their tax administration often use a "with taxpayer" approach rather than a "despite taxpayer" approach and have organized tax administrations in the form of taxpayer-focused structures. Parallel to this approach, changes in taxpayers' perspectives have gained importance, and studies have begun to examine this perspective. Taxpayers' perspectives on tax administration are determined by various factors. Based on empirical data collected from a survey of 680 respondents in Turkey, this study seeks to identify factors that influence taxpayers' perspectives on tax administration. These factors include fairness, trust, taxpayers' rights, resistance, respect, technology use, consultation, and outcomes favorability. A factor analysis is used to analyze the effects of these variables on taxpayers' perspectives on tax administration. The results indicate that fairness and trust in the administration have a significant impact on taxpayers' perspectives. The implications of these results are discussed
