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The role of the reciprocity relation in tax compliance

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2022
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Abstract (EN)

The main aim of this study is to examine the tax compliance behaviour -which is one of the fundamental pillars of the tax justice- from a fiscal anthropological perspective. In this context, I will focus on how the taxpayers relate the taxes and the public goods-services in terms of reciprocity. For this purpose, I will employ an ethnological approach and use some previous research which question the function of the gift. Finally, the role of multi-disciplinary approach -in order to provide the tax justice- will be argued.

Author

Duygu Karaoğlan

How to Cite

Duygu Karaoğlan (Master Thesis). The role of the reciprocity relation in tax compliance, 2022, Hacettepe University.

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