Measuring Tax Sensitivity of University Students

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Yönetim ve Ekonomi Dergisi
Volume:26 Issue:1
Measuring Tax Sensitivity of University Students

Measuring Tax Sensitivity of University Students

Authors : Rüştü YAYAR, Emin BARLAS, Gökhan GÜNEY

Pages : 309-319

Doi:10.18657/yonveek.476528

View : 27 | Download : 11

Publication Date : 2019-03-19

Article Type : Research Paper

Abstract :Tax compliance has become the main issue for all taxation authorities. Tax sensitivity, tax consciousness and tax awareness plays very important role in increasing tax revenues by increasing the level of tax compliance. Understanding and measuring of those factors is very important to generate more tax revenue and serving more public services. Tax sensitivity and tax consciousness of citizens are not only related to external variables such as tax rate, income and probability of audits and severity of fines, but also related to internal variables, such as citizens` knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms. This study aimed to understand the perspective of university students for tax sensitivity. For this purpose, tax sensitivity levels of senior students of Gaziosmanpaşa University Faculty of Economics and Administrative Sciences were investigated. A total of 290 students’ tax sensitivity level was surveyed using questionnaire survey. Factor analysis, One-way ANOVA and independent sample t tests were used in the study.
Keywords : Tax Sensitivity, Tax Consciousness, Tax Awareness, Tax Avoidance

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