Multiple Decision Analysis on Turkey's Tax Justice: An Institutional Perspective.
| dc.contributor.author | Çuhadar, Pınar | |
| dc.contributor.author | Bulğurcu, Berna | |
| dc.contributor.other | 04.01. Department of Economics / İktisat Bölümü | |
| dc.contributor.other | 04. Faculty of Economics and Administrative Sciences / İktisadi ve İdari Bilimler Fakültesi | |
| dc.contributor.other | 01. Mardin Artuklu University / Mardin Artuklu Üniversitesi | |
| dc.date.accessioned | 2019-05-10T18:02:19Z | |
| dc.date.available | 2019-05-10T18:02:19Z | |
| dc.date.issued | 2019 | |
| 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.identifier.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.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.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 | |
| gdc.author.institutional | Çuhadar, Pınar | |
| gdc.coar.access | open access | |
| gdc.coar.type | text::journal::journal article | |
| gdc.description.department | MAÜ, Fakülteler, İktisadi ve İdari Bilimler Fakültesi, İktisat Bölümü | en_US |
| gdc.description.publicationcategory | Kategorisiz | en_US |
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