34. International Public Finance Conference

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DOI :10.26650/PB/SS10.2019.001.053   IUP :10.26650/PB/SS10.2019.001.053    Full Text (PDF)

The Effect of Electronic Taxation System on Voluntary Tax Compliance

İhsan Cemil Demir, Rabia Tuğba Eğmir

It is considered that if the taxes, which are the most important financing instrument of public expenditures, are easily paid by taxpayers and tax proceedings are carried out without difficulty, the taxpayers’ voluntary tax compliance will increase. For this purpose, the government is working hard to carry out the tax transactions in every stage of the electronic environment. In this study, it is aimed to develop a data collection tool in order to determine the effect of electronic taxation system on tax compliance. In this context, a questionnaire was applied to 195 independent accountants and financial advisers who work in Afyonkarahisar and Konya town centers and who are using electronic taxation system. Factor analysis was performed by using statistical programs. In this respect, validity and reliability analyzes were performed and as a result, a scale consisting of two factors and 13 items was developed. According to the results of the research, financial advisors, electronic taxation it is observed that the system has a positive effect on the voluntary tax compliance and the efficiency in the taxation process.


Keywords: Electronic Taxation, Tax Compliance, Financial Advisers
JEL Classification : H21 , H11 , H26 , M48

References

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