Multiple Decision Analysis on Turkey's Tax Justice: An Institutional Perspective.
| dc.contributor.author | Çuhadar, Pınar | |
| dc.contributor.author | Bulğurcu, Berna | |
| dc.date.accessioned | 2019-05-10T18:02:19Z | |
| dc.date.available | 2019-05-10T18:02:19Z | |
| dc.date.issued | 2019 | |
| dc.department | MAÜ, Fakülteler, İktisadi ve İdari Bilimler Fakültesi, İktisat Bölümü | en_US |
| dc.description.abstract | Institutional preferences produce public policies, inclu-ding tax policies. Tax justice can be defined as the fair distribution of the tax burden between all citizens. When taxpayers perceive the tax system as fair, tax compliance can be ensured accompanied with rising tax revenue. This study aimed to assess whether institutional changes impacted tax justice between 1980 and 2015 in Turkey. Multiple decision-making methods Fuzzy AHP3, TOPSIS4 and VIKOR5.is used for assesment. The results indicated that the period between 1991 and 1995 is the most representative period in terms of tax justice criteria. | en_US |
| dc.description.citation | uhadar, P., Bulgurcu B. (2019). Multiple Decision Analysis on Turkey'sTax Justice: An Institutional Perspective. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 14(1),169-186 | en_US |
| dc.description.provenance | Submitted by Pınar Çuhadar (pinarozdemircukadar@artuklu.edu.tr) on 2019-05-10T18:02:19Z No. of bitstreams: 1 T__rkiye'de Vergi Adaleti __zerine __oklu Karar Analizi_ Kurumsal Bir Bak____[#454414]-704387.pdf: 844459 bytes, checksum: b8359dfafac57fa350c304775839726c (MD5) | en |
| dc.description.provenance | Made available in DSpace on 2019-05-10T18:02:19Z (GMT). No. of bitstreams: 1 T__rkiye'de Vergi Adaleti __zerine __oklu Karar Analizi_ Kurumsal Bir Bak____[#454414]-704387.pdf: 844459 bytes, checksum: b8359dfafac57fa350c304775839726c (MD5) Previous issue date: 2019-04 | en |
| dc.identifier.issn | 1306-6730 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12514/294 | |
| dc.language.iso | en | en_US |
| dc.publisher | Eskişehir Osmangazi Üniversitesi İİBF Dergisi, | en_US |
| dc.relation.publicationcategory | Kategorisiz | en_US |
| dc.rights | info:eu-repo/semantics/openAccess | en_US |
| dc.subject | Tax justice, Institutions, Fuzzy AHP, TOPSIS, VIKOR | en_US |
| dc.title | Multiple Decision Analysis on Turkey's Tax Justice: An Institutional Perspective. | en_US |
| dc.type | Article | en_US |
| dspace.entity.type | Publication |