Evaluation of Corporate Tax Avoidance Behaviours from the Perspective of Professional Accountants: An Implementation in Bursa Province

Authors : Elif Yücel

Pages : 59-81

Doi:10.29067/muvu.1536892

View : 63 | Download : 60

Publication Date : 2025-02-28

Article Type : Research Paper

Abstract :In the context of the Sustainable Development Goals, understanding taxpayers\\\' tax avoidance behaviour is crucial for minimising tax losses and developing effective tax policies. In line with this importance, this study aims to investigate taxpayers\\\' reasons for tax avoidance and the impact of their attitudes towards paying taxes on corporate tax avoidance behaviour. The data were collected through surveys of Certified Public Accountants (CPAs) operating in Bursa, and the results were analysed using the SPSS program. According to the results of the regression analysis, it was found that taxpayers\\\' attitudes towards paying taxes have a significant and positive effect on corporate tax avoidance behaviour. The factor analysis of taxpayers\\\' tax avoidance behaviour revealed that the main reason for the desire not to pay taxes is the tax policy implemented. In parallel with these policies, a decline in taxpayers\\\' perceptions of tax justice was also observed. In addition, the study found that CPAs with more family business clients reported that their clients were more likely to engage in tax avoidance than CPAs with more corporate clients. The results suggest that increasing tax transparency and raising tax awareness could be effective in reducing taxpayers\\\' tax avoidance behaviour.
Keywords : Vergiden Kaçınma, Kurumsal Vergiden Kaçınma, Vergi Şeffaflığı, Sürdürülebilir Kalkınma, Muhasebe Meslek Mensupları