The Effect of Taxes on Voter Behaviors: A Sample of Antalya Province for Accommodation Tax

Peksen F., ŞENER T.

MALIYE DERGISI, no.180, pp.144-164, 2021 (ESCI) identifier

  • Publication Type: Article / Article
  • Publication Date: 2021
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.144-164
  • Keywords: Political Impact of Taxation, Psychology of Tax, Voter Behaviors, Accommodation Tax, QUALITATIVE RESEARCH
  • Akdeniz University Affiliated: Yes

Abstract

Taxes are the most important source of financing in the provision of public services. If the collected taxes are not sufficient for the financing of public services, the way of increasing the tax rates or introducing additional taxes is also chosen. The introduction of additional taxes or the increase of tax rates may cause reactions at the public. The subject of the research is whether the taxpayers show reactions to the tax policies of the administration as voters. The data of the study has been obtained through face-to-face in-depth interviews, as a tool of qualitative data collection, with some of the taxpayers of the Accommodation Tax, which has come into force with Law No. 7194 and will be implemented in 2022. The results obtained helped to determine how the taxpayers' reactions to the administration that carries out the tax policy took place.