Tax Compliance of Income Taxpayer’s in Turkey: Mardin Case
Abstract
The way for governments to maintain their policies is to collect sufficient resources. Governments that cannot collect sufficient resources must endure political consequences in the next elections.
Therefore, they must collect the tax collection in the foreseen amount. Taxpayers consider tax as a cost element and seek ways to pay less or not to pay. In this case, there is an impression that there is an indisputable struggle between citizens and governments. Full and timely fulfillment of tax liabilities is considered as tax compliance in the literature. Governments strive to increase this level of compliance. The effort of the government to increase the level of compliance without the use of force is referred to as voluntary tax compliance, while the effort to increase the level of compliance without coercion is called compulsory tax compliance.
In this study, the voluntary compliance of tax income taxpayers who earn income in Turkey is examined based on the declaration. The reason for the selection of income taxpayers is that the number of studies on these taxpayers in the literature is not sufficient and that the share of the income obtained from taxpayers who earn income based on declaration is low. In addition, the impact of the sociocultural factors on tax compliance level, which is another issue that is ignored in the studies, is among the topics examined in this study. Within the scope of the study, semi-structured interviews were conducted with 34 income tax payers in Mardin province and they were used as phenomenological analysis method. MAXQDA 12 qualitative data analysis program was used in this study. With this study, it is aimed to contribute to the literature by examining the effect of socio-cultural factors on tax compliance level and income taxpayers' level of tax compliance. In addition, it is aimed to provide suggestions to policy makers regarding the incomes policy by using the findings obtained as a result of the study.
Therefore, they must collect the tax collection in the foreseen amount. Taxpayers consider tax as a cost element and seek ways to pay less or not to pay. In this case, there is an impression that there is an indisputable struggle between citizens and governments. Full and timely fulfillment of tax liabilities is considered as tax compliance in the literature. Governments strive to increase this level of compliance. The effort of the government to increase the level of compliance without the use of force is referred to as voluntary tax compliance, while the effort to increase the level of compliance without coercion is called compulsory tax compliance.
In this study, the voluntary compliance of tax income taxpayers who earn income in Turkey is examined based on the declaration. The reason for the selection of income taxpayers is that the number of studies on these taxpayers in the literature is not sufficient and that the share of the income obtained from taxpayers who earn income based on declaration is low. In addition, the impact of the sociocultural factors on tax compliance level, which is another issue that is ignored in the studies, is among the topics examined in this study. Within the scope of the study, semi-structured interviews were conducted with 34 income tax payers in Mardin province and they were used as phenomenological analysis method. MAXQDA 12 qualitative data analysis program was used in this study. With this study, it is aimed to contribute to the literature by examining the effect of socio-cultural factors on tax compliance level and income taxpayers' level of tax compliance. In addition, it is aimed to provide suggestions to policy makers regarding the incomes policy by using the findings obtained as a result of the study.
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