Perception of tax evasion as a crime in Turkey

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dc.authoridpüren, serap/0000-0002-3839-5218
dc.authoridErdem, Mete/0000-0003-3181-7577
dc.authoridBenk, Serkan/0000-0002-2804-2486
dc.authoridBUDAK, TAMER/0000-0003-0062-2734
dc.authorwosidpüren, serap/JGM-6639-2023
dc.authorwosidBudak, Tamer/Y-6188-2019
dc.authorwosidErdem, Mete/ABI-7054-2020
dc.authorwosidBenk, Serkan/AAG-8655-2019
dc.contributor.authorBenk, Serkan
dc.contributor.authorBudak, Tamer
dc.contributor.authorPuren, Serap
dc.contributor.authorErdem, Mete
dc.date.accessioned2024-08-04T20:43:57Z
dc.date.available2024-08-04T20:43:57Z
dc.date.issued2015
dc.departmentİnönü Üniversitesien_US
dc.description.abstractPurpose - The aim of this study is to investigate Turkish taxpayers' perception of the severity of tax evasion relative to other crimes and violations. Design/methodology/approach - A questionnaire survey was administrated to 475 Turkish self-employed respondents. One sample t-test and one-way analysis of variance methods were used for data analysis. Findings - The results of the study illustrate that tax evasion ranked 10th among the 21 offences surveyed. The results indicate that the average person views tax evasion as only somewhat serious. When compared to similar white-collar crimes, it ranked less severe than accounting fraud, while it was ranked higher than violation of minimum wage laws, welfare fraud and child labor laws. The results of this paper are important as they emphasize the fact that general public do not perceive tax evasion as a serious crime. This perception, allied to lack of enforcement efforts, has created an environment where certain individuals may not be afraid of cheating on their tax return. The study also endeavors to observe whether there is a correlation between the relative severity of a crime whether a victim is involved or not. Research limitations/implications - The main limitation arises from the sampling process used. The sample was drawn from only one city of Zonguldak, Turkey. The second limitation is related to the possibility of a participant misunderstanding the questions and terminology used in the survey. The third limitation is that this study only measures perceptions of the seriousness of 21 selected offences; hence, it may not be representative of the actual crimes. Originality/value - This is an important study in relation to Turkey. This is the pioneer study of its kind which investigates the relationship between tax evasion as a crime and other offences in Turkey. Another important aspect of this study is the fact that our results indicate a close correlation with similar studies carried out in the USA.en_US
dc.identifier.doi10.1108/JMLC-04-2014-0012
dc.identifier.endpage111en_US
dc.identifier.issn1758-7808
dc.identifier.issn1368-5201
dc.identifier.issue1en_US
dc.identifier.scopus2-s2.0-85027490332en_US
dc.identifier.scopusqualityQ2en_US
dc.identifier.startpage99en_US
dc.identifier.urihttps://doi.org/10.1108/JMLC-04-2014-0012
dc.identifier.urihttps://hdl.handle.net/11616/97931
dc.identifier.volume18en_US
dc.identifier.wosWOS:000372418800007en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherEmerald Group Publishing Ltden_US
dc.relation.ispartofJournal of Money Laundering Controlen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectPerceptionsen_US
dc.subjectCrimeen_US
dc.subjectWhite-collar crimeen_US
dc.subjectTax evasionen_US
dc.titlePerception of tax evasion as a crime in Turkeyen_US
dc.typeArticleen_US

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