The aim of this study is to reveal the effects of individual moral philosophy (moral attitudes of individuals) on tax evasion attitudes and the moderating and variable influence of Machiavellianism in this interrelation. For this purpose, a survey was prepared on Google Forms, e-mailed to taxpayers operating in the cities of Istanbul Uskudar and Yalova. They were also integrated into the study through face-to-face interviews. The method of convenience sampling was utilized in this study which involved numerous accessible individuals operating in various sectors. A total number of 205 taxpayers participated in the study.Results reveal that idealism as a sub-dimension of individual moral philosophy exerts a negative and statistically significant effect on tax evasion attitudes. This means, the higher levels of idealism individuals possessed, the lower their tax evasion attitudes were. On the other hand, the effect of relativism, another sub-dimension of individual moral philosophy was found statistically insignificant. Furthermore, it is found out that Machiavellianism had a moderating and variable effect on the interrelation between individually-caused tax evasion attitudes and tax-system-caused tax evasion attitudes. This again signifies that individuals with a high level of Machiavellianism show a decreasing tax evasion attitude when they have a higher level of idealism.Results also reveal that individuals with a high Machiavellianism and a high education level exhibit an increased tax-systemcaused (caused by their perception of injustice) tax evasion attitude.
Recently, the image of a country and city has become a core competitive asset for the government and local authorities and this core competitive asset plays a critical role for domestic and foreign tourists, businessmen, residents of the city, neighbouring cities, investors, entrepreneurs and also the university students. Based on the competitive asset of city image and reputation, the perception needs an effort from a marketing perspective in order to improve the strategies for enhancing quality of life. The aim of this research is to evaluate the city image of Yalova from the eye of Yalova university students. For this purpose, image perception of students on the advantages of city, abstract image elements and residents of the city have been investiageted. The data of research have been collected through the questionnaire methodology. This study is run on 200 students as the research sample. In light of the results of the survey, the overall image perception of students about Yalova city and its residents are determined to be at medium level. Location of Yalova has a very positive perception, while intercity transportation, nature and weather conditions have a positive perception. The city is considered as peaceful, safe and clean, but expensive. Residents of Yalova are evaluated as peaceful. It is also found that, infrastructures and superstructures enhancing the Yalova city image should be improved.
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