A research in Bilecik province to determine the effect of behavioral variables of accounting professionals on the attitudes of the tax process

Taxes are undoubtedly the most important source of income for the state. The taxation process is one of the issues that the public administration focuses on sensitively due to its importance. According to the current taxation system in Turkey, the tax returns of taxpayers are prepared by professional accountants within the framework of legal regulations. However, it can be thought that the relationship of professional accountants with their taxpayers and related behavioral tendencies may affect tax compliance. The main purpose of this study is to elicit the effects of behavioral variables related to the relationship of professional accountants with their taxpayers on their attitudes toward the taxation process. The study also aimed to determine the differences between behavioral variability and tax compliance according to the demographic characteristics of professional accountants. In order to achieve this aim, a survey was conducted on professional accountants operating in Bilecik province in Turkey. According to the results, five factors eliciting the behavioral variables of accounting professionals and the only factor revealing their attitudes towards tax were determined. These factors are positive communication, partnership, anger, effectiveness, trust, and tax compliance. The results obtained from the statistical analysis show that the "positive communication" and "anger" behavior variables have a positive and significant effect on tax compliance, while the number of taxpayers owned by the profession negatively affects tax compliance.