Serkan Benk

The ethics of tax evasion: a study of Turkish opinion

The vast majority of articles that have been written about tax evasion have been written from the perspective of public finance. They discuss technical aspects of tax evasion and the primary and secondary effects that tax evasion has on an economy. In many cases there is also a discussion about how to prevent or minimize tax evasion. Very few articles discuss ethical aspects of tax evasion. Thus, there is a need for further research which the present study is intended to partially address. As part of this study a survey instrument was developed based on the issues that have been discussed and the arguments that have been made in the tax evasion ethics literature over the last 500 years. Similar survey instruments were used to test sample populations in Bosnia, Romania and Guatemala. The survey was also distributed to professors of international business. The present study reports on the findings of a survey that was distributed to business students at universities in Turkey. The survey instrument consisted of 18 statements that reflect the three views on the ethics of tax evasion that have emerged over the centuries. Participants were asked to rate the extent of their agreement with each statement by placing a number from 1 to 7 in the space provided. Scores were compared to determine whether the responses were significantly different by state.

Cheating on Taxes If You Have A Chance: A Comparative Study of Tax Evasion Opinion in Turkey and Germany

Several studies on the ethics of tax evasion have been conducted in recent years. Some of them have been theoretical while others have been empirical. The present study is mostly empirical, although some theory is also discussed.

Perception of tax evasion as a crime in Turkey

Purpose – The aim of this study is to investigate Turkish taxpayers’ perception of the severity of tax evasion relative to other crimes and violations. Design/methodology/approach – A questionnaire survey was administrated to 475 Turkish self-employed respondents. One sample t-test and one-way analysis of variance methods were used for data analysis. Findings – The results of the study illustrate that tax evasion ranked 10th among the 21 offences surveyed. The results indicate that the average person views tax evasion as only somewhat serious. When compared to similar white-collar crimes, it ranked less severe than accounting fraud, while it was ranked higher than violation of minimum wage laws, welfare fraud and child labor laws. The results of this paper are important as they emphasize the fact that general public do not perceive tax evasion as a serious crime. This perception, allied to lack of enforcement efforts, has created an environment where certain individuals may not be afraid of cheating on th...

A public perception study on bribery as a crime in Turkey

Purpose The purpose of this paper is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations. Design/methodology/approach A questionnaire survey was administered to 545 Turkish people respondents. A five-point Likert scale that measures attitudes and behaviors using answer choices was used to categorize the degree of seriousness of each crime for data analysis. Findings The results of the study show that bribery ranked 16th that firmly in the middle in terms of seriousness, among the 33 offences surveyed. The results also indicate that the average person views bribery as not a very serious crime. When compared to violent crimes, bribery is significantly less serious than the violent crime. As for the property crimes, bribery is significantly less serious than arson and carjacking, but it significantly more serious than damage to public property, shoplifting and bike theft. When compared to the white collar crimes, bribery is remarkably less serious ...