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A Research on Consciousness of Tax Payers About Environmental Tax in Erzurum 被引量:1
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作者 Kiirad E. Ylldwlm Safak E. Comakh 《Journal of Modern Accounting and Auditing》 2013年第12期1687-1694,共8页
As environmental pollution increases, measures taken cannot follow increasing issues causing environmental pollution. Thus, important items required for human life such as air, water, and soil are polluted rapidly and... As environmental pollution increases, measures taken cannot follow increasing issues causing environmental pollution. Thus, important items required for human life such as air, water, and soil are polluted rapidly and threatened human health. Humanity produce and consume various goods and services in order to meet current requirements as well as pollute the environment required for maintaining life and source for these activities. Environmental taxes are adopted as one of the precautions for avoiding pollution of necessary components to sustain human life. This study aims to determine the sensitivities of 597 tax payers to environmental taxes, who contribute to environmental direct or indirect regulations with income, motor vehicle, special consumption, and sanitation taxes. The findings of the questionnaire suggest that corresponding taxpayers in Erzurum are sensitive to environmental taxes and that they tend to adopt any environmental tax being performed while this tax is intended to protect the environment. 展开更多
关键词 environmental tax tax payer environmental tax consciousness
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