Multiple Decision Analysis on Turkey's Tax Justice: An Institutional Perspective


Cuhadar P. O. , BULĞURCU B.

ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES, vol.14, no.1, pp.169-186, 2019 (Journal Indexed in ESCI) identifier

  • Publication Type: Article / Article
  • Volume: 14 Issue: 1
  • Publication Date: 2019
  • Title of Journal : ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES
  • Page Numbers: pp.169-186

Abstract

Institutional preferences produce public policies, including 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 AHP(3), 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.