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BUSINESS AND ECONOMICS RESEARCH JOURNAL

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Article Information
Journal: Business and Economics Research Journal
Title of Article: Psychological Effects of Taxation on Taxpayers: A Field Study on Tax Avoidance and Tax Evasion
Author(s): Ozgur Emre Koc
Volume: 10
Number: 4
Year: 2019
Page: 1015-1027
ISSN: 2619-9491
DOI Number: 10.20409/berj.2019.217
Abstract
Taxation is a psychological and sociological concept as well as being an economic one. Tax psychology differs by the individual, according to taxpayers’ affordability to pay tax. The primary adverse effect caused by tax psychology is the fact of tax losses and evasions arisen from the failure of taxpayers to meet their tax liabilities. In order to benefit from taxes effectively, tax losses and evasions of taxpayers should be as minimum as possible. This study was conducted across Corum province to identify the factors, effective in the occurrence of tax losses and evasions of taxpayers. The study findings were achieved by face to face meeting with taxpayers. According to the results of the analysis; the main factor driving taxpayers to tax evasion and tax avoidance behavior is the increased tax burden due to the increase in tax rates. In addition, the fact that tax audits and penalties, other than tax burden, lead to taxpayers’ tax losses and fugitives due to insufficiency are the other findings obtained from the study. The data obtained from the analysis support the literature.

Keywords: Tax Evasion, Tax Avoidance, Tax Psychology, Taxpayer Perspective, Corum

JEL Classification: H20, H26, H29

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