Tax security institutions in Turkey : An analysis based on empirical research within TR33

Tax security consists of legal regulations developed to ensure the implementation of laws and prevent possible violations during the taxation and collection phase of taxes. These arrangements aim to ensure the timely and complete transfer of tax receivables to public accounts. In this respect, the establishment and implementation of effective tax security institutions to ensure tax safety is of great importance for the sustainability of public finances. In this context, general and special tax security institutions have been put in place to ensure tax security. While Law No. 213 on Tax Procedure and Law No. 6183 on the Procedure of Collection of Public Receivables regulate general tax security measures, the regulations applied for certain types of taxes in the Turkish tax system are within the scope of special tax security measures. In this study, the tax security institutions in Turkey and the practices in six selected OECD countries are analyzed and compared. The main objective of this study is to determine how the tax security institutions implemented in Turkey are perceived through a scale development study. For this reason, in this study, a questionnaire was administered to 334 professional members registered to the CPA chamber in Afyonkarahisar, Kütahya, Manisa and Uşak provinces within the scope of the "TR33" Region. Within the scope of the research, explanatory factor analysis was conducted to generate theory and to reveal the factor pattern of the instrument. As a result of the exploratory factor analysis, it was concluded that there was a six-factor measurement tool consisting of 24 items. In order to determine the compatibility of the theoretical structure of the measurement tool, a first-order multifactor model confirmatory factor analysis was conducted. According to the results of the first level multifactor analysis, the goodness of fit indices of the scale showed acceptable fit and excellent fit. The analyses revealed that the scale demonstrated construct validity and was found to be a reliable measurement tool. Finally, an OLS regression analysis was conducted in the study.