The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
The Relationship Between Taxpayers' Perceptions and Attitudes Toward Taxation: The Mediator and Moderator Effects of Spatial Diversity
Abstract
The purpose of this study is to examine the importance of tax mentality and spatial difference elements emphasized within the framework of Schmölders' fiscal psychology theory on an empirical level through Turkish taxpayers residing in European countries. To achieve this objective, field research was conducted in the capitals of Germany, Austria, Belgium, the Netherlands, and France, where Turkish taxpayers predominantly reside. Data were collected through face-to-face interviews with 700 taxpayers residing in these countries and earning personal income. After conducting relevant preliminary tests, the data were analyzed using mediator variable and moderator variable analyses, as well as cross-tabulation analyses, in line with the study's purpose. The findings demonstrated that spatial difference acts as both a mediator and a moderator variable, empirically validating Schmölders' theory.
Related Content
|
Kula A. Francis, Kenny A. Hendrickson.
© 2026.
26 pages.
|
|
Summyr Burton, Savannah Baus, Stephen A. Murphy.
© 2026.
50 pages.
|
|
Kesley Richardson, Colby Cavanaugh.
© 2026.
30 pages.
|
|
Angela M. Hill, Kevin B. Sneed, Deborah Austin, Deanna B. Wathington, Hiram B. Green, Michael B. Morgan, Janet B. Roman, Feng B. Cheng, John E. Clark, Natasha Rubie, Kristy Andre, Thea Moore, Antionette Davis, Feng Cheng, Karia Doreen MacAulay, Maisha Standifer, Judette Louis, Joseph Diamond, Kyaien Conner, Victor Obi, Samantha Thompson.
© 2026.
22 pages.
|
|
Angela Stephanie Mazzetti, Anniken Grønstad, John Blenkinsopp.
© 2026.
32 pages.
|
|
Marie Grace Avelino Gomez, Kenith B Villaruel.
© 2026.
30 pages.
|
|
Carolyn Allen.
© 2026.
30 pages.
|
|
|