Analysis of the Relationship between Corporate Success in Public Institutions and Tax Compliance in Turkey using Logistic Regression

Abstract

Voluntary tax compliance could be expressed as taxpayers fulfilling their taxation liabilities on time and voluntarily. The role of the public authority is vital in establishing and improving tax compliance. Corporate quality, in particular, influences the trust of individuals in the state. The impact of fundamental changes in public administration that improve the quality and efficiency of tax compliance is addressed. Since corporate taxpayers are studied in the present research, the universe of the study included the top 500 corporations registered at Istanbul Chamber of Industry in Turkey. However, since it would be difficult to reach the universe due to time and cost constraints, the context of the study was limited with 100 corporations. In this study, conducted to determine the effect of corporate success on tax compliance, logistic regression analysis was utilized to test the proposed research model and hypotheses.

Keywords: Tax compliance, Logistic Regression Analysis, Institutional success. Remark: This study was supported by Scientific Research Project in Afyon Kocatepe University with the number of 12.SOS.BIL.11"