Author/Authors
didinmez, irem dr., hacettepe üniversitesi - iibf - maliye bölümü, Turkey , seçilmiş, erdem hacettepe üniversitesi - iibf - maliye bölümü, Turkey
Title Of Article
THE EFFECT OF THE RELATIONSHIP BETWEEN TAX ADMINISTRATION AND TAXPAYER ON TAX COMPLIANCE
شماره ركورد
45255
Abstract
The aim of this study is to research how the tax administration should interact with taxpayers in order to enhance tax compliance. To this aim, first the concept of tax compliance and the factors affecting tax compliance is outlined. Thereafter, tax climate, slippery slope framework and psychological tax contract approaches are discussed so as to clarify tax administration’s position in terms of power and trust.
From Page
105
NaturalLanguageKeyword
Tax Compliance , Tax Administration , Taxpayer , Trust
JournalTitle
Abant Sosyal Bilimler Dergisi
To Page
128
JournalTitle
Abant Sosyal Bilimler Dergisi
Link To Document