Understanding tax morale of SMEs: A qualitative study
Recep Yucedogru, John Hasseldine
article (Uluslararası, Hakemli) | Yazar(lar): Recep Yucedogru, John Hasseldine | Yıl: 2016 | Dergi/Kurum: EJOURNAL OF TAX RESEARCH | İndeks: WOS.ESCI | Anahtar Kelimeler: tax morale, SMEs, risk aversion, compliance costs, qualitative analysis, interview analysis — Özet: This article investigates the factors that influe
This article investigates the factors that influence Small and Medium-Sized enterprises' (SMEs) tax morale and focuses on the factors that stem from concerns of SME owner-managers about their company's wellbeing that may influence tax morale. Prior literature suggests that there are six relevant factors/constructs that influence SMEs' tax morale, namely: compliance costs, professionalism, tax advisors' effect, company structure, size of economic obligation and risk aversion. Drawing on a conceptual model of tax morale, we utilise an exploratory qualitative methodology and provide findings based on a thematic analysis of twenty semi-structured interviews with SMEs owners-managers in Turkey. Our study contributes to the literature by explaining the six constructs and by being one of the very few research studies of tax morale in SMEs in a non-western country.