Analysis of the effect of taxpayer rights on tax compliance: The Western Mediterranean case

This thesis has been prepared in order to determine the effects of taxpayer rights on tax compliance in the Western Mediterranean Region of Türkiye. The thesis consists of three parts. In the first part, taxpayer rights; in the second part, tax compliance issues are examined in detail; and in the third part, the research findings of a survey carried out in the Western Mediterranean Region are given. The quantitative research method was used in the study. The data were obtained by the survey method. Analysis of research data was carried out by SPSS (Statistical Package for Social Sciences) and Amos programs. First of all, in order to test whether the data provides reliability and normal distribution; reliability and normality distribution analyzes were performed. After testing the reliability of the data, confirmatory factor analysis was applied to the scales to ensure construct validity. Correlation analyses were conducted to test the relationship between the research dimensions obtained from the analysis. Regression analysis and analysis of variance were performed to test the research hypotheses. The dimensions of the research were determined as the right to be informed, the right to certainty, the right to privacy, the right to confidentiality and secrecy, the right of appeal, tax compliance, and trust in the tax administration. As a result of the analysis: tax compliance is positively affected by the right to be informed, trust in the tax administration, and the right to certainty. Trust in the tax administration is positively affected by the right to be informed. The tax compliance levels of those subjected to a tax audit; received tax penalties, and resorted to administrative and judicial remedies for tax disputes are higher than those who do not have this experience. It was found that there was no statistically significant relationship between the participants' gender, marital status, degree of education and working time, and level of tax compliance.