34. International Public Finance Conference

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DOI :10.26650/PB/SS10.2019.001.034   IUP :10.26650/PB/SS10.2019.001.034    Full Text (PDF)

Structural Equation Modeling in Tax Compliance

Şahin Akkaya, Ufuk Gergerlioğlu

Because the concept of tax compliance is related to the voluntary fulfillment of taxpayers’ tax liabilities, it is important in terms of both taxpayers and governments. Thus, more and more scientists studying in the field of public finance have been willing to study in tax compliance. It is known that the survey method is widely used in the field surveys conducted for tax compliance. The data collected in these studies based on the questionnaire method were mostly subjected to frequency analysis and parametric or nonparametric tests. In recent years, the data obtained from the field studies conducted for tax compliance have been assessed within the scope of structural equation model. As structural equation modeling is based on explanatory factor analysis and confirmatory factor analysis, it is qualified to be a stronger and more reliable statistical method. In this study, it is aimed to deal with the various aspects of structural equation modeling which is important in terms of reaching more reliable results from the data collected via questionnaire method and hence getting better guide for the policy makers. In this regard, the studies which were conducted for Turkish taxpayers’ tax compliance and especially the ones regarding the structural equation modeling in the issue have been taken into consideration. Finally, in the light of previous studies on the issue, all the stages needed for the successful results in regard of the structural equation model are rigorously elaborated. Thus, it is possible to claim that this study may make a modest contribution for more reliable results leading the researchers to use a structural equation modeling.


Keywords: Tax Compliance, Confirmatory Factor Analysis, Explanatory Factor Analysis, Structural Equation Modeling
JEL Classification : H26 , H29

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