3.2. Assessment by crossexamination

2.4. Limitations of the study

of their lack of experience [20].

3. Results of the analysis

3.1. General assessment

means being a good citizen

debts

tax payments

Source. Author's identification.

taxes helps in national development

compliance studies [19].

200 Taxes and Taxation Trends

Fundamentally, two things may be provided as limitations of the study. The first limitation is that it is difficult to collect information on tax compliance behavior as encountered in many tax

The second limitation is that, as Kogler et al. reported, problems may arise when students are selected as a sample, as they do not have sufficient experience paying taxes. Kogler et al. indicated in 2013 that students fail to concentrate especially on tax evasion scenarios because

Frequencies and percentages of the responses to the hypotheses are given in Table 5.

compliance decreases for the statements about the tax administration.

Statements Responses

H1: Being a tax payer who shows the required compliance

H2: A compliant tax payer gained this trait as they think paying

H5: A compliant tax payer is sensitive about paying their tax

H6: A compliant tax payer gained this trait because the tax administration provided correct and fast service

H7: A compliant tax payer gained this trait because the tax administration provided correct information about calculated

Table 5. Statements and the distributions of frequencies of the responses.

As a general assessment, considering the percentages of the responses, the perception of tax

H3: A compliant tax payer makes their declaration on time 19 6.6 38 13.2 230 80.1 H4: A compliant tax payer calculates their debt accurately 33 11.5 61 21.3 192 66.9

Disagree Somewhat

agree

Frequency % Frequency % Frequency %

32 11.1 47 16.4 198 69.0

49 17.1 90 31.4 147 51.2

26 9.1 44 15.3 216 75.3

90 31.4 88 30.7 109 38.0

68 23.7 92 32.1 126 43.9

Agree

In this section, hypotheses found to be related to each other and with high levels of significance will be assessed by crossexamination. In crossexaminations and comments, three different

Graph 1. The percentage distribution of the H1 and H2 hypotheses. Source. Author's calculation.

Graph 2. The percentage distribution of the H3, H4, and H5 hypotheses. Source. Author's calculation.

Graph 3. The percentage distribution of the H6 and H7 hypotheses. Source. Author's calculation.

stages will be followed: (1) tax consciousness and tax compliance, (2) tax payer duties and tax compliance, and (3) trusting the tax administration and tax compliance.
