Empirical Analysis of the Effect of Gender on Tax Evasion, Tax Compliance and Tax Perception in Turkey

In the literature, the significance of tax evasion, tax compliance, and tax perception is growing daily. Collecting taxes, which constitute a significant portion of public revenues, in full and on time, is very important for the provision of public services. Owing to its importance, a significant amount of literature has been written on tax evasion, tax compliance, and tax perception. In particular, an adequate understanding of demographic factors, which are among the determinants of tax evasion, can be used as a tool of good management of tax collection processes. Furthermore, a crucial component of the research is the substitution of the question "why do taxpayers not pay taxes" with "why do taxpayers pay taxes."

The impact of gender on tax evasion, tax payment, and tax perception was investigated in this study, which surveyed the views of 525 men and women in Turkey on 82 questions. Empirical analysis has been applied to this topic. As a result of t-test and Crosstabs analyses, no statistically significant difference could be detected between the gender factor and tax evasion, tax payment and tax perception. However, research has shown that gender has an impact on these issues. Consequently, it was determined that women are more aware of and sensitive to tax evasion, tax payment, and perceptions of taxes.