The Relationship Between Demographic and Academic Characteristics and Tax Awareness and Compliance2
Küçük Resim Yok
Tarih
2025
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Sosyoekonomi Soc
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
This study examines the role of demographic and academic characteristics in university students' tax awareness and compliance. Aiming to contribute to the gaps in the literature, especially in explaining the impact of the field of education on tax behaviour, the study empirically reveals the determinant role of academic disciplines on tax compliance. Data collected from 521 students through questionnaires were analysed using statistical methods such as the Kolmogorov-Smirnov test, Levene test, Independent Sample t-test, ANOVA, Welch test, Games-Howell post-hoc test and Kruskal-Wallis test. The findings show that demographic and most academic variables do not affect tax awareness and compliance, but students' majors significantly affect tax compliance. This emphasises the importance of discipline-specific education for fiscal responsibility.
Açıklama
Anahtar Kelimeler
Demographic And Academic Variables, Tax Awareness, Tax Compliance
Kaynak
Sosyoekonomi
WoS Q Değeri
Q4
Scopus Q Değeri
Q3
Cilt
33
Sayı
66
