Determinants of Tax Evasion Behavior: Empirical Evidence from Survey Data
The purpose of this study is to investigate factors related to tax evasion behavior using survey data collected in Turkey. Factor analysis and multiple regression techniques are employed. The results show that taxational and fiscal factors, economic factors, demographic factors, administrative factors, and other factors have statistically significant effects on tax evasion behavior.
Key words: Tax evasion; Tax compliance; Individual behavior; Factor analysis
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