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dc.contributor.authorÇuhadar, Pınar
dc.contributor.authorBulğurcu, Berna
dc.date.accessioned2019-05-10T18:02:19Z
dc.date.available2019-05-10T18:02:19Z
dc.date.issued2019-04
dc.identifier.citationuhadar, P., Bulgurcu B. (2019). Multiple Decision Analysis on Turkey'sTax Justice: An Institutional Perspective. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 14(1),169-186en_US
dc.identifier.issn1306-6730
dc.identifier.urihttps://hdl.handle.net/20.500.12514/294
dc.description.abstractInstitutional preferences produce public policies, inclu-ding tax policies. Tax justice can be defined as the fair distribution of the tax burden between all citizens. When taxpayers perceive the tax system as fair, tax compliance can be ensured accompanied with rising tax revenue. This study aimed to assess whether institutional changes impacted tax justice between 1980 and 2015 in Turkey. Multiple decision-making methods Fuzzy AHP3, TOPSIS4 and VIKOR5.is used for assesment. The results indicated that the period between 1991 and 1995 is the most representative period in terms of tax justice criteria.en_US
dc.language.isoengen_US
dc.publisherEskişehir Osmangazi Üniversitesi İİBF Dergisi,en_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectTax justice, Institutions, Fuzzy AHP, TOPSIS, VIKORen_US
dc.titleMultiple Decision Analysis on Turkey's Tax Justice: An Institutional Perspective.en_US
dc.typearticleen_US
dc.departmentMAÜ, Fakülteler, İktisadi ve İdari Bilimler Fakültesi, İktisat Bölümüen_US
dc.relation.publicationcategoryKategorisiz


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