{"id":"https://openalex.org/W2975427451","doi":"https://doi.org/10.15295/bmij.v7i4.1194","title":"VERG\u0130 B\u0130L\u0130NC\u0130N\u0130N VERG\u0130 AHLAKI \u00dcZER\u0130NDEK\u0130 ETK\u0130S\u0130: I\u011eDIR \u00dcN\u0130VERS\u0130TES\u0130 \u0130KT\u0130SAT ve \u0130LAH\u0130YAT B\u00d6L\u00dcM\u00dc \u00d6\u011eRENC\u0130LER\u0130 \u00dcZER\u0130NE B\u0130R ARA\u015eTIRMA","display_name":"VERG\u0130 B\u0130L\u0130NC\u0130N\u0130N VERG\u0130 AHLAKI \u00dcZER\u0130NDEK\u0130 ETK\u0130S\u0130: I\u011eDIR \u00dcN\u0130VERS\u0130TES\u0130 \u0130KT\u0130SAT ve \u0130LAH\u0130YAT B\u00d6L\u00dcM\u00dc \u00d6\u011eRENC\u0130LER\u0130 \u00dcZER\u0130NE B\u0130R ARA\u015eTIRMA","publication_year":2019,"publication_date":"2019-09-22","ids":{"openalex":"https://openalex.org/W2975427451","doi":"https://doi.org/10.15295/bmij.v7i4.1194","mag":"2975427451"},"language":"tr","primary_location":{"id":"doi:10.15295/bmij.v7i4.1194","doi":"https://doi.org/10.15295/bmij.v7i4.1194","is_oa":true,"landing_page_url":"https://doi.org/10.15295/bmij.v7i4.1194","pdf_url":"https://www.bmij.org/index.php/1/article/download/1194/1084","source":{"id":"https://openalex.org/S2765070652","display_name":"Business And Management Studies An International Journal","issn_l":"2148-2586","issn":["2148-2586"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","tr-dizin"],"host_organization":"https://openalex.org/P4310318259","host_organization_name":"Akademik Platform","host_organization_lineage":["https://openalex.org/P4310318259"],"host_organization_lineage_names":["Akademik Platform"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business &amp; Management Studies: An International Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.bmij.org/index.php/1/article/download/1194/1084","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5072221363","display_name":"\u00d6zlem S\u00f6kmen G\u00fcr\u00e7am","orcid":"https://orcid.org/0000-0002-2372-7355","observed_orcids":["https://orcid.org/0000-0002-2372-7355"]},"institutions":[{"id":"https://openalex.org/I344703621","display_name":"I\u011fd\u0131r \u00dcniversitesi","ror":"https://ror.org/05jstgx72","country_code":"TR","type":"education","lineage":["https://openalex.org/I344703621"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"\u00d6zlem S\u00f6kmen G\u00dcR\u00c7AM","raw_affiliation_strings":["Dr. \u00d6\u011fr. \u00dcyesi, I\u011fd\u0131r \u00dcniversitesi"],"raw_orcid":"https://orcid.org/0000-0002-2372-7355","affiliations":[{"raw_affiliation_string":"Dr. \u00d6\u011fr. \u00dcyesi, I\u011fd\u0131r \u00dcniversitesi","institution_ids":["https://openalex.org/I344703621"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5079671789","display_name":"Turhan MO\u00c7","orcid":"https://orcid.org/0000-0001-9639-2974","observed_orcids":["https://orcid.org/0000-0001-9639-2974"]},"institutions":[{"id":"https://openalex.org/I344703621","display_name":"I\u011fd\u0131r \u00dcniversitesi","ror":"https://ror.org/05jstgx72","country_code":"TR","type":"education","lineage":["https://openalex.org/I344703621"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Turhan MO\u00c7","raw_affiliation_strings":["Dr. \u00d6\u011fr. \u00dcyesi, I\u011fd\u0131r \u00dcniversitesi"],"raw_orcid":"https://orcid.org/0000-0001-9639-2974","affiliations":[{"raw_affiliation_string":"Dr. \u00d6\u011fr. \u00dcyesi, I\u011fd\u0131r \u00dcniversitesi","institution_ids":["https://openalex.org/I344703621"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I344703621"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.16068536,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"7","issue":"4","first_page":"1405","last_page":"1426"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.00279999990016222,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/taxpayer-awareness","display_name":"taxpayer awareness","score":0.8930000066757202},{"id":"https://openalex.org/keywords/tax-ethics","display_name":"tax ethics","score":0.9409999847412109},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.8190000057220459},{"id":"https://openalex.org/keywords/college-students","display_name":"university students","score":0.875},{"id":"https://openalex.org/keywords/economics-students","display_name":"economics students","score":0.8130000233650208},{"id":"https://openalex.org/keywords/theology-students","display_name":"theology students","score":0.9399999976158142}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5439015626907349},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3966611921787262}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.15295/bmij.v7i4.1194","doi":"https://doi.org/10.15295/bmij.v7i4.1194","is_oa":true,"landing_page_url":"https://doi.org/10.15295/bmij.v7i4.1194","pdf_url":"https://www.bmij.org/index.php/1/article/download/1194/1084","source":{"id":"https://openalex.org/S2765070652","display_name":"Business And Management Studies An International Journal","issn_l":"2148-2586","issn":["2148-2586"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","tr-dizin"],"host_organization":"https://openalex.org/P4310318259","host_organization_name":"Akademik Platform","host_organization_lineage":["https://openalex.org/P4310318259"],"host_organization_lineage_names":["Akademik Platform"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business &amp; Management Studies: An International Journal","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.bmij.org:article/1194","doi":null,"is_oa":true,"landing_page_url":"http://bmij.org/index.php/1/article/view/1194","pdf_url":null,"source":{"id":"https://openalex.org/S4306401878","display_name":"Business & Management Studies: An International Journal (Bursa Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I192257213","host_organization_name":"Bursa Technical University","host_organization_lineage":["https://openalex.org/I192257213"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Business &amp; Management Studies: An International Journal; Vol. 7 No. 4 (2019): Business &amp; Management Studies: An International Journal; 1405-1426","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.15295/bmij.v7i4.1194","doi":"https://doi.org/10.15295/bmij.v7i4.1194","is_oa":true,"landing_page_url":"https://doi.org/10.15295/bmij.v7i4.1194","pdf_url":"https://www.bmij.org/index.php/1/article/download/1194/1084","source":{"id":"https://openalex.org/S2765070652","display_name":"Business And Management Studies An International Journal","issn_l":"2148-2586","issn":["2148-2586"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","tr-dizin"],"host_organization":"https://openalex.org/P4310318259","host_organization_name":"Akademik Platform","host_organization_lineage":["https://openalex.org/P4310318259"],"host_organization_lineage_names":["Akademik Platform"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business &amp; Management Studies: An International Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.9200000166893005,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2975427451.pdf","grobid_xml":"https://content.openalex.org/works/W2975427451.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W912999496","https://openalex.org/W1482012802","https://openalex.org/W1484864026","https://openalex.org/W1485311458","https://openalex.org/W1568352551","https://openalex.org/W1573234480","https://openalex.org/W1835416009","https://openalex.org/W1985569750","https://openalex.org/W2164097424","https://openalex.org/W2261239253","https://openalex.org/W2946291086","https://openalex.org/W6755708993"],"related_works":["https://openalex.org/W2198799338","https://openalex.org/W7034666613","https://openalex.org/W2799860635","https://openalex.org/W4390268256","https://openalex.org/W4396605236","https://openalex.org/W2579416250","https://openalex.org/W7132108169","https://openalex.org/W2139205230","https://openalex.org/W4412635411","https://openalex.org/W4281644080"],"abstract_inverted_index":{"Vergi":[0,18],"bilinci":[1,19,46,103,134],"ve":[2,21,47,69,73,82,96,104,120,144],"vergi":[3,22,39,45,48,94,98,102,105,133,136],"ahlak\u0131,":[4],"m\u00fckellefler":[5],"taraf\u0131ndan":[6],"vergilemeye":[7],"dair":[8],"\u00f6devlerin":[9],"yerine":[10],"getirilmesi":[11],"a\u00e7\u0131s\u0131ndan":[12],"\u00f6nemli":[13],"kavramlar":[14],"olarak":[15,140],"kabul":[16],"edilmektedir.":[17],"tam":[20],"ahlak":[23],"d\u00fczeyi":[24],"y\u00fcksek":[25,34],"olan":[26],"bir":[27,146],"m\u00fckellefin":[28],"elbette":[29],"ki":[30],"vergiye":[31],"uyumu":[32],"da":[33],"olacakt\u0131r.":[35],"\u00c7al\u0131\u015fmada":[36,126],"gelecekte":[37],"potansiyel":[38],"m\u00fckellefi":[40],"olaca\u011f\u0131":[41],"d\u00fc\u015f\u00fcn\u00fclen":[42],"\u00fcniversite":[43],"\u00f6\u011frencilerinin":[44,85,91,112,116],"ahlak\u0131na":[49],"etkisi":[50],"\u00f6l\u00e7\u00fclmek":[51],"istenmi\u015ftir.":[52],"Bu":[53],"ba\u011flamda":[54],"\u00e7al\u0131\u015fman\u0131n":[55],"ana":[56],"k\u00fctlesi":[57],"I\u011fd\u0131r":[58,64],"\u00dcniversitesi":[59],"\u00f6\u011frencileri":[60],"iken,":[61],"\u00f6rneklemi":[62,79],"ise":[63,88,132],"\u00dcniversitesinde":[65],"okuyan":[66],"2.":[67],"3.":[68],"4.":[70],"S\u0131n\u0131f":[71],"\u0130ktisat":[72,81,89],"\u0130lahiyat":[74,83,110],"B\u00f6l\u00fcm\u00fc":[75,84,90,111],"\u00f6\u011frencilerinden":[76],"olu\u015fmaktad\u0131r.":[77],"\u00c7al\u0131\u015fman\u0131n":[78,130],"i\u00e7in":[80],"se\u00e7ilme":[86,113],"nedeni":[87,114],"kamu":[92],"maliyesi,":[93],"hukuku":[95],"T\u00fcrk":[97],"sistemi":[99],"derslerinin":[100],"m\u00fcfredat\u0131nda":[101],"ahlak\u0131":[106,137],"kavramlar\u0131n\u0131n":[107],"var":[108],"olmas\u0131;":[109],"ise,":[115],"ders":[117],"m\u00fcfredatlar\u0131nda":[118],"dini":[119],"ahlaki":[121],"konular\u0131":[122],"i\u00e7eren":[123],"derslerin":[124],"bulunmas\u0131d\u0131r.":[125],"g\u00f6n\u00fcll\u00fcl\u00fck":[127],"esas":[128],"al\u0131nm\u0131\u015ft\u0131r.":[129],"sonucunda":[131],"ile":[135],"aras\u0131nda":[138],"istatiksel":[139],"anlaml\u0131,":[141],"pozitif":[142],"y\u00f6nl\u00fc":[143],"kuvvetli":[145],"ili\u015fki":[147],"ortaya":[148],"\u00e7\u0131km\u0131\u015ft\u0131r.":[149]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-10-03T00:00:00"}
