期刊名称:Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN:2564-6931
出版年度:2018
卷号:11
期号:2
DOI:10.25287/ohuiibf.406263
语种:English
出版社:Ömer Halisdemir Üniversitesi
摘要: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.
其他摘要: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 ahla