The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey

Abstract

In this study, the tax compliance behavior of independent accounting professionals is examined and among the variables that affect this behavior, the effects of the variables of tax justice perception and trust in government on tax compliance are researched. 392 independent accounting professionals in Turkey were taken as samples to examine the relationships between the variables of tax compliance, perception of tax justice, and trust in government. The data obtained from this sample were examined using correlation, factor and regression analysis. The findings obtained as a result of the analysis reveal that (1) there is a positive and statistically significant relationship of the trust in government on tax compliance through tax justice perception (mediation), (2) there is a positive and statistically significant relationship of the trust in government on the tax compliance, and (3) there is a positive and statistically significant relationship of the trust in government on the perception of tax justice.