Akademik Veri Yönetim Sistemi
JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, cilt.6, sa.3, ss.702-720, 2019 (ESCI)
The approach of the individuals in the society to the social issues has different dynamics from the individual issues. These dynamics have a collective context brought together by them, and the process before the action takes place within the context. Under the literature of public finance, this situation corresponds to the political dimension of the financial events. On the other hand, it can be said that when the fiscal literature is delimited on the basis of taxation, this unification process shapes the pre-action processes for both the taxpayer and the taxpayer. The pre-action processes were "thinking" and in "decision making (judgment)", while Immanuel Kant emphasized the independence of these processes. Accordingly, "thinking" and" decision making" are considered as processes with two distinct abilities. In the end, there may be discrepancies between the results of the "thinking ability" and the judicial power. In this study, the effect of thought and judiciary distinction highlighted by Immanuel Kant on taxation will be put forward. As a result, a questionnaire was applied to 698 income taxpayers residing in two different cities (EskiGehir and Kutahya) by using 5-point Likert scale. According to the data obtained, it is concluded that there is a mismatch between taxation and judicial power of taxpayers with the One-Way Independent Sample T test and cross-tables conducted in SPSS 16 program.