Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo

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dc.authoridAbdurrahmani, Enis/0000-0002-6960-0210
dc.contributor.authorDogan, Zeki
dc.contributor.authorAbdurrahmani, Enis
dc.date.accessioned2024-11-07T13:25:23Z
dc.date.available2024-11-07T13:25:23Z
dc.date.issued2021
dc.departmentNiğde Ömer Halisdemir Üniversitesi
dc.description.abstractThis research presents the reasons for tax amnesty, and the positive and negative opinions towards tax amnesty from the perspective of taxpayers based on a comprehensive survey conducted with participants in the Republic of Kosovo. Significant differences among survey results are evaluated by gender, age, education, and duration as taxpayer. Hypotheses are tested with the Independent-Sample t-test, One Way ANOVA, and Tukey Post Hock LSD tests. According to results from hypothesis testing, the main reasons for tax amnesty includes (i) reducing the workload of tax administration and judiciary, (ii) short-term public revenue growth, (iii) a new beginning for taxpayers who have shown discrepancies in tax compliance, and (iv) the use of tax amnesty as a tool for the programs political programs.
dc.identifier.doi10.17233/sosyoekonomi.2021.01.01
dc.identifier.endpage41
dc.identifier.issn1305-5577
dc.identifier.issue47
dc.identifier.scopus2-s2.0-85162804935
dc.identifier.scopusqualityN/A
dc.identifier.startpage11
dc.identifier.trdizinid412816
dc.identifier.urihttps://doi.org/10.17233/sosyoekonomi.2021.01.01
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/412816
dc.identifier.urihttps://hdl.handle.net/11480/14658
dc.identifier.volume29
dc.identifier.wosWOS:000613906500001
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.publisherSosyoekonomi Soc
dc.relation.ispartofSosyoekonomi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241106
dc.subjectTax Amnesty
dc.subjectReasons for Tax Amnesty
dc.subjectOpinions of Taxpayers Regarding Tax Amnesty
dc.titleAttitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo
dc.title.alternativeMükelleflerin, Vergi Aflarının Nedenleri ve Vergi Afları ile İlgili Görüşlere Katılma Düzeyleri: Kosova Örneği
dc.typeArticle

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