Analysis of the effects of resolving tax disputes at administrative and judicial stages on tax compliance: The case of Manisa province

This research was carried out in order to determine the effect of the resolutions of tax disputes at the administrative and judicial stage on tax compliance. In the first part, the definition and scope of tax disputes are explained in detail. In the second part, practices regarding the resolution of disputes at the administrative and judicial stages were examined. Tax compliance, which is the main problematic of the research, is also discussed in this section. In the third and last part of the research, analysis was carried out with the survey findings for Manisa province. The methodology of the research can be expressed as a quantitative method. The data of the study were obtained by the questionnaire method applied to 275 profession members registered in Manisa Certified Public Accountant (CPA) Chamber. Survey data were analyzed with SPSS programs. Normality distribution and reliability tests of the survey data were carried out. Explanatory and Confirmatory Factor Analyzes were conducted to test construct validity. Correlation analysis was performed to test the relationship between the research scale. Structural Equation Modeling was conducted to test the hypotheses of the study. When the survey results were examined, it was supported by the findings that procedural justice and distributive justice, which are the scale of the research, positively affected tax compliance. In terms of affecting tax compliance, no significant effect is observed in the other scale of the research, namely retrubitive justice and judicial appeal. Using path analysis, the mediating effect of retrubutive justice on tax compliance was examined. In this context, no significant relationship could be detected in terms of the mediating effect of retrubitive justice in the relationship between procedural justice, distributive justice and tax compliance. No statistically significant relationship was observed between gender, education and professional experience and tax compliance level. It can be stated that there is a significant relationship between the number of taxpayers and tax compliance. Keywords: Tax, Tax Disputes, Solutions, Tax Complimance, Behavioral Finance 2024, 160 pages