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BUSINESS AND ECONOMICS RESEARCH JOURNAL

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Article Information
Journal: Business and Economics Research Journal
Title of Article: Confirmatory Factor Analysis on Tax Compliance Intentions, General Fairness, Procedural Fairness and Social Norms
Author(s): Nuran Bayram, Mine Aydemir, Zuhal Yildirim, Reyhan Leba Tansoker
Volume: 8
Number: 4
Year: 2017
Page: 749-758
ISSN: 1309-2448
DOI Number: 10.20409/berj.2017.80
Abstract
The share of small and medium-sized enterprises in the economy has increased in recent times. Nevertheless, it is seen among the most risky groups when evaluated in terms of tax compliance. The aim of the present study is to investigate the reliability and structural validity. Because of this aim we used the Turkish version of the tax compliance intention, general fairness, procedural fairness and social norms scale. The study group consists of 320 participants. We used AMOS program for the data analysis. As a result, the best fit indices are obtained. All factor loadings were found statistically significant after confirmatory factor analysis. Cronbach Alpha reliability coefficient is calculated to determine the reliability of the scale in this study. Cronbach’s alpha values of the all dimensions were found within the range between 0.73 and 0.90. The Turkish form of tax compliance intention, general fairness, procedural fairness and social norms scale was found to be adequate and reliable. These instruments can be used by the researchers in research in Turkey.

Keywords: Confirmatory Factor Analysis, Tax Compliance Intention, General Fairness, Procedural Fairness, Social Norms

JEL Classification: C00, H20

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