Bibliometric Analysis of Master’s Theses and Postgraduate Dissertations on Tax Compliance
Tax compliance involves real and legal taxpayers submitting their returns in accordance with tax laws and making their tax payments by the legally stipulated dates. High tax compliance facilitates public expenditures for governments and increases public revenues. Therefore, tax compliance is an impo...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2024-05-01
|
| Series: | Maliye Çalışmaları Dergisi |
| Subjects: | |
| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/98AEC65A31FA4E65827A6B07086D671C |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | Tax compliance involves real and legal taxpayers submitting their returns in accordance with tax laws and making their tax payments by the legally stipulated dates. High tax compliance facilitates public expenditures for governments and increases public revenues. Therefore, tax compliance is an important issue that must be investigated for the administration and taxpayers. This study aims to monitor existing research and guide future researchers by comprehensively reviewing master’s theses and doctoral dissertations on tax compliance in Türkiye. In this regard, the study examines and analyzes 59 master’s theses and doctoral dissertations. This analysis reveals the general trends and contributions to the literature. The findings show that works are primarily written at the master’s level, with Marmara University, Dokuz Eylül University, and Sakarya University being the most productive universities in this field. Quantitative analysis methods were seen to have come to the fore in these studies, with the ordered probit approach and panel data analysis being preferred for econometric analysis. The survey technique was found to be among the other quantitative methods used. Qualitative analyses were conducted through interviews and a conceptual framework. 2019 was determined as the year in which the most intensive studies were carried out in this field. This situation reveals the recent increased interest in research on tax compliance. In addition, the conducted studies have enabled an in-depth examination of tax compliance by drawing from different disciplines and using various research methods. The studies have aimed to adopt a holistic approach toward increasing the tax system’s efficiency. In addition, these studies have been designed to constitute an essential resource in determining the direction of future research and policy-making processes. |
|---|---|
| ISSN: | 2757-6728 |