Natural Disasters and Tax Compliance: The Effect of Earthquake Experience on Taxpayer Behaviour in The Example of Adıyaman; [Doğal Afetler ve Vergi Uyumu: Adıyaman Örneğinde Deprem Deneyiminin Mükellef Davranışlarına Etkisi]

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This study examines the impact of natural disasters, such as earthquakes, on tax compliance behaviour among taxpayers. Using quantitative and qualitative methods, it explores pre-and post-earthquake tax compliance, the role of government services, and changes in taxpayer behaviour. Findings reveal a positive relationship between pre-and post-earthquake tax compliance, while the direct effect of the earthquake experience is limited. Lessons from the earthquake and the impact of government services positively influence tax compliance. The study provides practical recommendations for post-disaster tax policies.

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dc.contributor.authorYelboğa, Alim
dc.contributor.authorÖzdemir, Hakan
dc.contributor.authorÜyümez, Mustafa Erkan
dc.date.accessioned2026-10-22T10:22:19.977253225Z
dc.date.available2026-10-22T10:22:19.977253225Z
dc.date.issued2025
dc.description.abstractThis study examines the impact of natural disasters, such as earthquakes, on tax compliance behaviour among taxpayers. Using quantitative and qualitative methods, it explores pre-and post-earthquake tax compliance, the role of government services, and changes in taxpayer behaviour. Findings reveal a positive relationship between pre-and post-earthquake tax compliance, while the direct effect of the earthquake experience is limited. Lessons from the earthquake and the impact of government services positively influence tax compliance. The study provides practical recommendations for post-disaster tax policies.
dc.identifier.doi10.17233/sosyoekonomi.2025.04.24
dc.identifier.endpage599
dc.identifier.issn1305-5577
dc.identifier.issue66
dc.identifier.scopus2-s2.0-105020847306
dc.identifier.startpage571
dc.identifier.urihttps://rdlopen.rawdatalibrary.net/r/gumushane/14163
dc.identifier.volume33
dc.identifier.wosWOS:001603646300024
dc.language.isotr
dc.publisherSosyoekonomi Society
dc.relation.ispartofSosyoekonomi
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectBehavioural Change
dc.subjectEarthquake Experience
dc.subjectGovernment Services
dc.subjectNatural Disasters
dc.subjectTax Compliance
dc.subject.classificationEconomics
dc.subject.classificationBusiness & Economics
dc.titleNatural Disasters and Tax Compliance: The Effect of Earthquake Experience on Taxpayer Behaviour in The Example of Adıyaman; [Doğal Afetler ve Vergi Uyumu: Adıyaman Örneğinde Deprem Deneyiminin Mükellef Davranışlarına Etkisi]
dc.typeArticle
rdl.citation.openalex1
rdl.citation.scopus0
rdl.citation.trdizin0
rdl.citation.wos0
rdl.oa.statusgold
rdl.oa.urlhttps://dergipark.org.tr/tr/download/article-file/4448363
rdl.scopus.quartileQ3
rdl.sdgSDG16
rdl.source.indexSCOPUS
rdl.source.indexWOS
rdl.source.indexTRDIZIN
rdl.wos.indexEmerging Sources Citation Index (ESCI)