Evaluation of elements affecting tax compliance of accounting professionals via factor analysis

Abstract

Purpose of the Study: The study aims to determine the factors affecting the tax compliance of accounting professionals who play an important role in the preparation of tax returns and the calculation of taxes and also the power of these factors. -- Research Method: In the study, initially, theories regarding tax compliance were examined. Then, the questionnaire method was applied with the questions prepared based on the factors claimed to affect tax compliance by these theories. Answers gathered from 401 accounting professionals who took part in the survey were examined by the explanatory factor analysis one of the quantitative analysis methods. -- The Importance of the Study: Through this study, the factors affecting the tax compliance of accounting professionals and also the power of these factors were determined. That there hasn’t been an empirical study regarding this issue in the literature of either accounting or finance makes this study even more significant. -- Findings and Evaluation: The research revealed 7 factors affecting the tax compliance of accounting professionals. These factors were named as; taxpayer and wage pressure, tax regulations, low penalties, insufficient control, tax ethics, perception of professional duty and professional ethics.

Calismanin Amaci: Calismanin amaci, vergi beyannamelerinin duzenlenmesi ve vergilerin hesaplanmasinda onemli bir rol oynayan muhasebe meslek mensuplarinin vergi uyumunu etkileyen faktorlerin ve bu faktorlerin gucunun belirlenmesidir. -- Arastirma Yontemi: Calismada oncelikle vergi uyumuna yonelik teoriler incelenmistir. Bu teorilerde vergi uyumunu etkiledigi belirtilen faktorlerden yola cikilarak hazirlanan sorular ile anket yontemi uygulanmistir. Ankete katilan 401 muhasebe meslek mensubunun verdikleri cevaplar nicel analiz yontemlerinden acimlayici faktor analizi teknigi kullanilarak degerlendirilmistir. -- Calismanin Onemi: Calismada muhasebe meslek mensuplarinin vergi uyumunu etkileyen faktorler ve bu faktorlerin gucu belirlenmistir. Gerek muhasebe gerekse maliye literaturunde konu hakkinda ampirik bir calismaya rastlanmamasi calismayi onemli kilmaktadir. -- Bulgular ve Degerlendirme: Arastirma sonucunda meslek mensuplarinin vergi uyumuna etki eden 7 faktor belirlenmistir. Bu faktorler sirasiyla; mukellef ve ucret baskisi, vergi duzenlemeleri, dusuk cezalar, denetim yetersizligi, vergi ahlaki, mesleki gorev algisi ve meslek etigi olarak isimlendirilmistir.