Vergi Mevzuatındaki Sık Değişikliklerin İşletmelerin Karar Alma Süreçlerine Etkisinin Vergi Uyumu Açısından Değerlendirilmesi
Evaluation of the Effect of Frequently Changes in Tax Legislation on the Decision-Making Process of Businesses in Terms of Tax Compliance

Summary/Abstract: There are many legal regulations regarding taxes, which are the most important public income. These frequently made regulations can affect the decision-making processes of enterprises. Since price policies, wage policies and even production methods are affected by tax policies, tax compliance may also be adversely affected, and businesses and individuals may be reluctant to fulfill their tax obligations. In this study, it has been tried to measure how much effect the legal regulations on taxation have on the decision-making processes of the enterprises, and therefore on tax compliance, through the data obtained as a result of the survey conducted with professional managers. Survey data with 137 managers were evaluated by calculating Pearson correlation analysis, multiple linear regression analysis, and one-way analysis of variance. Research findings showed that there is no significant relationship between trust in taxation and decision-making styles. In this context, it was concluded that the managers did not take into account the tax changes in the decision-making processes.

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