Obligation to declare property in the collection of taxes receivables and sanctions to apply to contrary to this obligation: Afyonkarahisar province implementation results

The fact that tax collection in the taxation process is complete, accurate, and fast is important for the regular functioning of the tax system. It aims to increase the efficiency in collecting tax receivables with the assurance measures regulated in Law No. 6183 on the Collection of Public Receivables. Changes in economic activities with the development of technology also cause changes in the taxation process. Measures designed to secure tax receivables should also be compatible with current developments. Property declaration is the debtor's written or verbal notification to the collection office of the goods, receivables, and rights in the hands of the debtor or third parties in an amount sufficient for the debt. From this point of view, the study's main purpose is to reveal the obligation of property declaration, one of the assurance measures in collecting tax receivables, and the effect of related sanctions on tax collection. This effect was examined with the example of Afyonkarahisar province. In the study, a questionnaire was used as a data collection method. The data were collected from 89 certified public accountants who participated in the survey using convenience sampling. The data were analyzed with partial least squares structural equation modeling (PLS-SEM). The most important reason for choosing the analysis method is the study's exploratory nature and the small number of samples. The study tested the direct relationship between the sanctions related to the property declaration obligation and tax collection, and the mediation effect was also examined by adding intermediary variables to the model. The main finding obtained according to the structural model analysis, which has moderate predictive power, is that the sanctions related to the property declaration affect tax collection. In addition, tax morale has a partial mediating role in the relationship between sanctions and tax collection. In addition to these, according to the results of the importance-performance map analysis (IPMA), the most important variable among the model variables to increase tax collection is the sanction. According to the analysis results, an increase in tax collection may occur if improvements are made regarding enforcing the sanctions related to the property declaration obligation. Based on this, tax debtors who do not fulfill their property declaration obligation should be followed carefully, and the said sanctions should be implemented.