TAX PROFESSIONALS’ PERCEPTIONS OF TAX FAIRNESS: SURVEY EVIDENCE IN TURKEY
Serkan BENK, Tamer BUDAK, Ahmet Ferda CAKMAK

Abstract
The aim of this study is to investigate whether the dimensions of tax fairness exist in Turkey. A survey questionnaire on tax fairness developed by Gilligan and Richardson was administered to a sample of 180 tax professionals (Certified Public Accountants and Sworn-in Certified Public Accountants). Factor analysis and reliability analysis identify six robust tax fairness dimensions. Namely general fairness, middle income earners tax share and tax burden, exchange with the government, tax rate structure, special previsions, tax system equality and inequality. While the previous studies point out significant differences in fairness perceptions among the countries, this study focuses on only the country, Turkey. The basic cause of this outcome is the difficulty in comparing the fairness perceptions due to differences in tax structure, time period, methodology, sample characteristics, and measures used in each study.

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