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Türkiye’de Mali Müşavirlerin Mükellef Haklarına ve Gelir İdaresine Bakışını Etkileyen Faktörlerin Belirlenmesi

2016; Volume: 24; Issue: 29 Linguagem: Inglês

10.17233/se.17276

1305-5577

Güneş Çetin Gerger, Feride BAKAR, Adnan Gerçek,

Outsourcing and Supply Chain Management

The perspective of taxpayers on the administration is an important indicator for ensuring tax compliance.Developed countries have conducted surveys of taxpayers to create a better taxation system and to determine taxpayers' perspective.However studies in Turkey in this field, remain only at theoretical level.To fill this gap, in this study, we examined the factors that determine perspective of certified public accountants' which conduct taxpayer's taxation works and have knowledge about taxation more, to analyze relationships between taxpayer's rights and resistance by means of structural equation modeling approach.The Model which was developed and called Resistance to Revenue Administration Model (RRAM) showed that taxpayers' right affects trust on tax administration and outcomes favorability affects resistance on tax administration directly.