Examining the Effect of Tax Understanding and Tax Awareness on Taxpayer Compliance in Kabul-Afghanistan

This study explores the impact of tax understanding and tax awareness on taxpayer compliance in Kabul, Afghanistan. Totally 254 valid questionnaires, which were collected through Google Form, were analyzed by SPSS 24. To examine the suggested hypotheses, correlation analysis, and multiple regression analysis were employed. For examining the reliability and validity of adopted scales, Cronbach's Alpha, KMO and Bartlett's tests, and Confirmatory Factor Analysis (CFA) was used. The study results demonstrated that tax understanding and tax awareness significantly positively impact tax compliance in Kabul, Afghanistan. This study's findings fill the gap in Afghanistan's taxation literature by empirically investigating the impact of tax understanding and tax awareness on taxpayer compliance in Kabul, Afghanistan.

Afganistanda'ki Vergi Anlayışı ve Vergi Bilincinin Mükellef Uyumu Üzerindeki Etkisinin İncelenmesi: Kâbil Örneği

Söz konusu bu çalışma vergi anlayışı ve vergi bilincinin Kâbil'deki (Afganistan) vergi mükelleflerinin uyumu üzerindeki etkisinin araştırılması amacıyla ortaya çıkmıştır. Çalışmada katılımcılara Google Formlar aracılığıyla anket uygulaması yapılmış ve geçerli 254 anket elde edilmiştir. Elde edilen veriler SPSS 24 istatistik programı aracılığıyla analiz edilmiştir. Çalışmanın amaçları doğrultusunda önerilen hipotezleri test etmek amacıyla korelasyon analizi ve çoklu regresyon analizi yapılmıştır. Kullanılan ölçeklerin güvenirliği ve geçerliliğinin test edilmesi için Cronbach's Alpha, KMO ve Bartlett's testleri ve Doğrulayıcı Faktör Analizi (DFA) kullanılmıştır. Bulgular neticesinde vergi anlayışının ve vergi bilincinin, vergi uyumunu anlamlı ölçüde etkilediği ortaya çıkmıştır. Söz konusu bu çalışmanın Afganistan'daki vergi anlayışı ve vergi bilincinin vergi mükelleflerinin uyumu üzerindeki etkisini ampirik olarak araştırarak, Afganistan vergi literatüründeki boşluğu doldurması beklenmektedir.

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Üçüncü Sektör Sosyal Ekonomi-Cover
  • ISSN: 2148-1237
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 1941
  • Yayıncı: Türk Kooperatifçilik Kurumu