Literature Overview
In addition to many studies on tax compliance and tax perception at home and abroad, there are also many studies focused on understanding the factors that affect them. Some of these studies tend to explain this difference with questionnaires like our study.
While some try to compare two different countries, others try to explain the effects of regional differences or economic development levels of countries on tax compliance; there are also studies trying to explain the effect of religious or ethnic differences on tax compliance and tax perception. Most of the studies conducted in our country consist of studies aimed at determining the tax perception of a particular city. However, more extensive studies have been conducted in Turkey, as well.Studies of a general nature, relatively recently published, which are listed below, have focused on examining whether tax evasion is perceived as ethical. McGee et al. (2014), McGee (2012, 2014), Martin (1944), Torgler (2003), Block (1989, 1993), Leiker (1998), Morales (1998) study are examples of them. Some other studies focus more on the social aspect of taxation. They tried to explain how the question of whether the tax levied on the rich should be used in the financing of the poor citizens, and the question of whether the rich are taxed sufficiently (McGee 2016).
Studies have also been conducted on tax perception in many countries and regions. Ballas and Tsoukas on Greece, (1998), Smatrakalev on Bulgaria, (1998), Vaguine on Russia, (1998), and Murtuza and Ghazanfar, (1998), examining the tax perception and Muslim perspective, can be given as examples of micro-scale studies. Some of these studies are about Turkey. These are: Benk et al. (2009), McGee et al. (2016, 2012, 2011); Gergerlioglu and McGee (2017).
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