期刊名称:Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN:1300-3747
出版年度:2018
卷号:22
期号:1
页码:45-66
语种:English
出版社:Çukurova University
摘要:The aim of the study was to determine the factors affecting the level of tax morality, tax awareness, tax attitude and receipt usage level of students who were educated at Cukurova University, Faculty of Economics and Administrative Sciences. Reliability analysis, Kruskal Wallis H test and Mann Whitney U test were applied to the data obtained from 872 students. According to the results of the analysis, it was determined that the department and class of the students made a meaningful difference on tax morality, tax awareness and tax attitude. It has been determined that the level of academic achievement does not make a significant difference on tax morality and tax attitudes. The type of education does not make a significant difference on tax morality and the use of receipt.
其他摘要:Çalışmada, Çukurova Üniversitesi, İktisadi ve İdari Bilimler Fakültesi’nde öğrenim gören öğrencilerin vergi ahlak, vergi bilinç, vergi tutum ve fiş-fatura kullanım düzeyini etkileyen faktörlerin belirlenmesi amaçlanmıştır. Toplam 872 öğrenciden elde edile