Tax View of Taxpayers in Azerbaijan: An Empirical Study on Baku Sample
Keywords:
Frequency analysis, tax perception, tax consciousness, tax payer, tax attitudeAbstract
The aim of this study is to reveal the taxpayer perspective of the taxpayers residing in Baku, the capital city of Azerbaijan. The reason why Azerbaijan is preferred in the study is just creation of the modern tax system of the Azerbaijan Republic, and consequently the limited number of empirical studies in the literature. The reason why Azerbaijan is studied not as a whole but limited to the Baku sample is that the Azerbaijani tax system has a structure that differs on a regional basis. In this context, specific to the Baku sample, an evaluation is made in the context of taxpayers' perceptions towards tax, which determines the relationship between the tax system and the tax payers. In the research process, a questionnaire form consisting of two parts: "demographic characteristics" and "tax-related evaluations" was used. The data were compiled by quota sampling method, and in the analysis phase, Frequency Analysis and Cross Tables were used. According to the findings, it has been determined that there is a significant difference between the taxpayers' perspective on tax, and there is no general acceptance of tax on the basis of taxpayers.
References
Allingham, M. G. & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 323-338.
Azerbaycan Cumhuriyetinin Vergi Mecellesi. (2009). Hukuk Edebiyatı Neşriyatı, Bakü, 8-9.
Doğan, E. Tekin, A., & Çelikay, F. (2019). Mükelleflerin vergiye bakışında yargı yetisi sorunsalı: kant perspektifinden mekânsal farklılık temelli bir değerlendirme.Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(3): 702-720.
Gemmell, N. (2016). An allingham-sandmo tax compliance model with ımperfect enforcement. Working Papers in Public Finance, Victoria Business School.
Hasanov, V., & Altuğ, F. (2009). Azerbaycan vergi sistemi: sorunlar ve çözüm önerileri. Diss. Yüksek Lisans Tezi. İstanbul.
Mustafayev, R. (2019). Azerbaycan’da vergi yükümlülerinin vergiyi algılama ve tutum analizi. MS thesis. Sakarya Üniversitesi.
Tanrıverdi P. (2001). Azerbaycanda vergiler. Yeni Nesil AJB matbaası, Bakü.
Tekin, A., Doğan,E., & Çelikay, F. (2018). Vergi ahlakı kavramsallaştırmasına yönelik bir değerlendirme: Eskişehir-Kütahya Örneği.Maliye Dergisi,175: 228-252.
Torgler, B. (2003). To evade taxes or not to evade: that is the question. Journal of Socioeconomics, 283-302.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Ahmet Tekin, Özlem Sökmen (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.