DETERMINANTS OF TAX MORALE IN TRC3 REGION (MARDİN, BATMAN, SİİRT, ŞIRNAK): A QUALITATIVE ANALYSIS
نویسندگان
چکیده
Çalışmada; TRC3 bölgesinde yer alan Mardin, Batman, Siirt ve Şırnak’tan illerinde vergi ahlakının belirleyicilerinin neler olduğunu analiz edilmiştir. Vergi ahlakı ile ilgili nitel araştırma yöntemi kullanılmıştır. Yarı yapılandırılmış görüşme hem memleketi bölgesi olan de bu bölgede yaşayan 32 gelir vergisi mükellefi görüşmeler gerçekleştirilmiştir. Verilerin analizi için Nvivo 8 paket programı Analizin ardından veriler yorumlanmıştır. Kamu hizmetleri kamu idareleri, cezaları denetim, afları, adaleti, mevcut ekonomik konjonktür, yolsuzluk algısı, kayıt dışına erişilebilirlik, ideoloji siyasi iktidarın kabulü aile sosyal çevrenin üzerinde belirleyici olduğu belirlenmiştir.
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ژورنال
عنوان ژورنال: Anadolu U?niversitesi I?ktisadi ve I?dari Bilimler Faku?ltesi dergisi
سال: 2023
ISSN: ['2687-184X']
DOI: https://doi.org/10.53443/anadoluibfd.1200544