The aim of this study is to research how the tax administration should interact
with taxpayers in order to enhance tax compliance. To this aim, first the concept
of tax compliance and the factors affecting tax compliance is outlined.
Thereafter, "tax climate", "slippery slope framework" and "psychological tax
contract" approaches are discussed so as to clarify tax administration’s position
in terms of power and trust.
Real Time Impact Factor:
1.33333
Author Name: ?rem D?D?NMEZ, Erdem SEÇ?LM??
URL: View PDF
Keywords: Tax Compliance, Tax Administration, Taxpayer, Trust.
ISSN: 1303-0035
EISSN: 2147-3064
EOI/DOI:
Add Citation
Views: 1
