The effect of digitalization on tax compliance: Sakarya province field study

In this study, it is aimed to test the construct validity of the attitude scale towards the opinions of Certified Public Accountants on the effect of increasing digitalization on tax compliance. In the study, a scale called "Digital Tax Compliance and Effective Factors (DIVUEF)" was developed to analyze the effect of digital factors on the level of tax compliance. Structural equation model (SEM) was used to develop the scale. DIVUEF scale was prepared with SMMM axis. First of all, a literature review on the subject was made, tax compliance was examined in terms of digitalization, and a draft questionnaire consisting of 33 items was prepared by evaluating the findings of empirical studies on this subject. Explanatory factor analysis, internal consistency reliability analysis and confirmatory factor analysis were performed for the validity and reliability analyzes of the obtained data. The values in the findings of the scale were found to be within acceptable limits and sufficient according to the criteria accepted in the literature. Considering the validity and reliability analyzes of the scale, it was decided that the "DIVUEF Scale" is a valid and reliable scale. The scale consists of four dimensions (customer relations, technology, e-taxation and tax compliance) and a total of 25 items. Confirmatory Factor Analysis was applied to the main factors reached after the Explanatory Factor Analysis. Since the "p" values for each bilateral relationship affecting digital tax compliance are less than 0.01, the factors are loaded correctly. For this reason, the hypotheses determined within the scope of the research were confirmed and the relationship between all variables was positive and significant. All 5 hypotheses established in line with the hypotheses determined within the scope of the research and the analyzes carried out in this context were accepted. It is aimed that the findings of the study will help financial advisors to see the deficient and improvable aspects of tax compliance in terms of their digital competencies.