The basic economic theory of tax compliance deals with the question 'why taxpayers pay taxes'. But a psychological tax contract explains tax complaince as an interaction between tax payers and the tax authority. Based on psychological tax contract theory, taxpayers' willingness to pay their taxes and willing to honestly declare their income, raised, when the tax official streat them with respect. This study aims to examine the hypothesis of psychological tax contract by using a survey which is applied to members of Çorum Chamber of Commerce and Industry.
This study basically examines the Soviet Regime’s former hinterland transition economies. In a globalized world these countries face with some major problems with their cumbersome public sector. Many countries have initiated to privatize state-owned enterprises aim of which is to improve the standard of living their citizens and to achieve a higher growth rate. As known, privatization plays an important role in reducing the role of government in society. In this sense, this study will analyze the process of privatization in Transition Economies. The main methodological way of this study is based on a broad literature review. In this sense, some basic articles and data will be the main source of this paper. Our study consists of two parts; while the identification of privatizations will be pointed out in the first part of study, transition economics will be the main subject of the second part. It is concluded that privatizations in which transition economies do not have the same results in the process of planned economy which is based on commanded economy. It will also be discussed that the process of privatization differs from one country to another. In this regard, our study will argue that why some countries such as Hungary and Czech Republic which are members of Europe Union are easily and fast integrate to international system in the sense of privatization.
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