{"id":"https://openalex.org/W3083340661","doi":"https://doi.org/10.25287/ohuiibf.719874","title":"Vergi okuryazarl\u0131k d\u00fczeyinin belirlenmesine y\u00f6nelik bir ara\u015ft\u0131rma: Salihli Belediyesi \u00f6rne\u011fi","display_name":"Vergi okuryazarl\u0131k d\u00fczeyinin belirlenmesine y\u00f6nelik bir ara\u015ft\u0131rma: Salihli Belediyesi \u00f6rne\u011fi","publication_year":2020,"publication_date":"2020-09-05","ids":{"openalex":"https://openalex.org/W3083340661","doi":"https://doi.org/10.25287/ohuiibf.719874","mag":"3083340661"},"language":"tr","primary_location":{"id":"doi:10.25287/ohuiibf.719874","doi":"https://doi.org/10.25287/ohuiibf.719874","is_oa":true,"landing_page_url":"https://doi.org/10.25287/ohuiibf.719874","pdf_url":null,"source":{"id":"https://openalex.org/S4210240322","display_name":"\u00d6mer Halisdemir \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","issn_l":"2564-6931","issn":["2564-6931"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318289","host_organization_name":"Ni\u011fde \u00d6mer Halisdemir University","host_organization_lineage":["https://openalex.org/P4310318289"],"host_organization_lineage_names":["Ni\u011fde \u00d6mer Halisdemir University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u00d6mer Halisdemir \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W3083340661"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.25287/ohuiibf.719874","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016000889","display_name":"Do\u011fan Bak\u0131rta\u015f","orcid":"https://orcid.org/0000-0002-9189-3451","observed_orcids":["https://orcid.org/0000-0002-9189-3451"]},"institutions":[{"id":"https://openalex.org/I16748637","display_name":"Manisa Celal Bayar University","ror":"https://ror.org/053f2w588","country_code":"TR","type":"education","lineage":["https://openalex.org/I16748637"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Do\u011fan BAKIRTA\u015e","raw_affiliation_strings":["MAN\u0130SA CEL\u00c2L BAYAR \u00dcN\u0130VERS\u0130TES\u0130"],"raw_orcid":"https://orcid.org/0000-0002-9189-3451","affiliations":[{"raw_affiliation_string":"MAN\u0130SA CEL\u00c2L BAYAR \u00dcN\u0130VERS\u0130TES\u0130","institution_ids":["https://openalex.org/I16748637"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5078438856","display_name":"Ay\u015fe ATILGAN YA\u015eA","orcid":"https://orcid.org/0000-0001-8890-0553","observed_orcids":["https://orcid.org/0000-0001-8890-0553"]},"institutions":[{"id":"https://openalex.org/I16748637","display_name":"Manisa Celal Bayar University","ror":"https://ror.org/053f2w588","country_code":"TR","type":"education","lineage":["https://openalex.org/I16748637"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Ay\u015fe ATILGAN YA\u015eA","raw_affiliation_strings":["MAN\u0130SA CEL\u00c2L BAYAR \u00dcN\u0130VERS\u0130TES\u0130"],"raw_orcid":"https://orcid.org/0000-0001-8890-0553","affiliations":[{"raw_affiliation_string":"MAN\u0130SA CEL\u00c2L BAYAR \u00dcN\u0130VERS\u0130TES\u0130","institution_ids":["https://openalex.org/I16748637"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I16748637"],"apc_list":null,"apc_paid":null,"fwci":0.3998,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.72478537,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"13","issue":"4","first_page":"741","last_page":"747"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9657999873161316,"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":0.9657999873161316,"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":0.02329999953508377,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.004699999932199717,"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/tax-literacy","display_name":"tax literacy","score":0.9929999709129333},{"id":"https://openalex.org/keywords/taxpayer-awareness","display_name":"taxpayer awareness","score":0.5580000281333923},{"id":"https://openalex.org/keywords/municipal-employees","display_name":"municipal employees","score":0.6880000233650208},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.753000020980835},{"id":"https://openalex.org/keywords/financial-literacy","display_name":"financial literacy","score":0.75},{"id":"https://openalex.org/keywords/tax-culture","display_name":"tax culture","score":0.5649999976158142},{"id":"https://openalex.org/keywords/demographic-differences","display_name":"demographic differences","score":0.48899999260902405},{"id":"https://openalex.org/keywords/educational-attainment","display_name":"educational attainment","score":0.7429999709129333}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6135032176971436},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3658064007759094},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3421676456928253}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.25287/ohuiibf.719874","doi":"https://doi.org/10.25287/ohuiibf.719874","is_oa":true,"landing_page_url":"https://doi.org/10.25287/ohuiibf.719874","pdf_url":null,"source":{"id":"https://openalex.org/S4210240322","display_name":"\u00d6mer Halisdemir \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","issn_l":"2564-6931","issn":["2564-6931"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318289","host_organization_name":"Ni\u011fde \u00d6mer Halisdemir University","host_organization_lineage":["https://openalex.org/P4310318289"],"host_organization_lineage_names":["Ni\u011fde \u00d6mer Halisdemir University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u00d6mer Halisdemir \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","raw_type":"journal-article"},{"id":"pmh:oai:dergipark.org.tr:article/719874","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/tr/pub/ohuiibf/issue/57037/719874","pdf_url":null,"source":{"id":"https://openalex.org/S4210240322","display_name":"\u00d6mer Halisdemir \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","issn_l":"2564-6931","issn":["2564-6931"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318289","host_organization_name":"Ni\u011fde \u00d6mer Halisdemir University","host_organization_lineage":["https://openalex.org/P4310318289"],"host_organization_lineage_names":["Ni\u011fde \u00d6mer Halisdemir University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.25287/ohuiibf.719874","doi":"https://doi.org/10.25287/ohuiibf.719874","is_oa":true,"landing_page_url":"https://doi.org/10.25287/ohuiibf.719874","pdf_url":null,"source":{"id":"https://openalex.org/S4210240322","display_name":"\u00d6mer Halisdemir \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","issn_l":"2564-6931","issn":["2564-6931"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318289","host_organization_name":"Ni\u011fde \u00d6mer Halisdemir University","host_organization_lineage":["https://openalex.org/P4310318289"],"host_organization_lineage_names":["Ni\u011fde \u00d6mer Halisdemir University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u00d6mer Halisdemir \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[{"id":"https://openalex.org/F4320319181","display_name":"Manisa Celal Bayar \u00dcniversitesi","ror":null}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W165799086","https://openalex.org/W1263015568","https://openalex.org/W2000718111","https://openalex.org/W2108867054","https://openalex.org/W2318007961","https://openalex.org/W2336521197","https://openalex.org/W2523982968","https://openalex.org/W2557385766","https://openalex.org/W2787930151","https://openalex.org/W2907431856","https://openalex.org/W3004174820","https://openalex.org/W4240554801","https://openalex.org/W7071341058"],"related_works":["https://openalex.org/W7116964855","https://openalex.org/W4407748044","https://openalex.org/W4417326757","https://openalex.org/W4415020797","https://openalex.org/W2907431856","https://openalex.org/W7166280843","https://openalex.org/W4390269276","https://openalex.org/W4390473869","https://openalex.org/W7213561383","https://openalex.org/W4414389850"],"abstract_inverted_index":{"Kamu":[0],"harcamalar\u0131n\u0131n":[1],"temel":[2],"finansman":[3],"kayna\u011f\u0131":[4],"vergi":[5,29,53,55,83,86,92,108,141,154,179],"gelirleridir.":[6],"Vergi":[7,31,72],"gelirlerinin":[8],"art\u0131\u015f\u0131":[9,75],"ise":[10,28,76,121],"vatanda\u015flar\u0131n":[11],"vergiye":[12,77],"kar\u015f\u0131":[13],"tutum":[14,21],"ve":[15,22,59,105,125],"davran\u0131\u015flar\u0131":[16],"ile":[17,85],"do\u011frudan":[18],"ili\u015fkilidir.":[19],"M\u00fckelleflerin":[20],"davran\u0131\u015flar\u0131n\u0131":[23],"\u015fekillendiren":[24],"\u00f6nemli":[25],"bir":[26,68,95,112,158],"fakt\u00f6r":[27],"okuryazarl\u0131\u011f\u0131d\u0131r.":[30],"okuryazarl\u0131\u011f\u0131,":[32,54],"m\u00fckelleflerin":[33],"vergileme":[34,126],"s\u00fcreci":[35],"hakk\u0131nda":[36],"bilgi":[37,58],"sahibi":[38],"olmas\u0131":[39],"olarak":[40,150],"k\u0131saca":[41],"a\u00e7\u0131klanabilir.":[42],"Her":[43],"ne":[44],"kadar":[45],"literat\u00fcrde":[46],"finansal":[47,57,64],"okuryazarl\u0131k":[48,65,73,109,142,155],"\u00f6n":[49],"planda":[50],"olsa":[51],"da":[52],"odakl\u0131":[56],"becerilere":[60],"sahip":[61,144,181],"olmak":[62],"\u015feklinde":[63],"kavram\u0131n\u0131n":[66],"farkl\u0131":[67],"boyutunu":[69],"ortaya":[70],"koymaktad\u0131r.":[71],"d\u00fczeyinin":[74],"uyum":[78],"s\u00fcrecini":[79],"pozitif":[80],"y\u00f6nde":[81],"etkilerken":[82],"bilinci":[84],"k\u00fclt\u00fcr\u00fcn\u00fcn":[87],"de":[88],"geli\u015fmesine":[89],"olanak":[90],"sa\u011flayarak":[91],"gelirlerini":[93],"art\u0131r\u0131c\u0131":[94],"etki":[96],"yapmaktad\u0131r.":[97],"\u00c7al\u0131\u015fmada":[98],"Manisa":[99],"Salihli":[100],"Belediyesi":[101],"\u00e7al\u0131\u015fanlar\u0131n\u0131n":[102],"(memur,":[103],"i\u015f\u00e7i":[104],"s\u00f6zle\u015fmeli":[106],"personel)":[107],"d\u00fczeyine":[110,143],"y\u00f6nelik":[111],"ara\u015ft\u0131rma":[113],"yap\u0131lm\u0131\u015ft\u0131r.":[114],"Bu":[115],"ara\u015ft\u0131rman\u0131n":[116],"di\u011fer":[117,171],"\u00e7al\u0131\u015fmalardan":[118],"farkl\u0131la\u015ft\u0131\u011f\u0131":[119],"nokta":[120],"gelir":[122],"elde":[123],"eden":[124],"s\u00fcrecinde":[127],"aktif":[128],"yer":[129],"alan":[130],"ki\u015filerle":[131],"\u00f6rnek":[132],"k\u00fctlesinin":[133],"olu\u015fturulmas\u0131d\u0131r.":[134],"Analiz":[135],"bulgular\u0131na":[136],"g\u00f6re;":[137],"kat\u0131l\u0131mc\u0131lar\u0131n":[138,170],"orta":[139],"seviyede":[140,178],"oldu\u011fu":[145,182],"saptanm\u0131\u015ft\u0131r.":[146],"Bununla":[147],"birlikte;":[148],"genel":[149],"demografik":[151],"de\u011fi\u015fken":[152],"gruplar\u0131n":[153],"d\u00fczeyinde":[156],"anlaml\u0131":[157],"farkl\u0131l\u0131k":[159],"olu\u015fturmad\u0131\u011f\u0131":[160],"g\u00f6zlemlenmi\u015ftir.":[161],"Demografik":[162],"de\u011fi\u015fkenlerden":[163],"sadece":[164],"\u00f6\u011frenim":[165],"durumu":[166],"ilk\u00f6\u011fretim":[167],"mezunu":[168],"olan":[169],"gruplara":[172],"(\u00f6\u011frenim":[173],"durumu)":[174],"k\u0131yasla":[175],"daha":[176],"d\u00fc\u015f\u00fck":[177],"bilgisine":[180],"sonucuna":[183],"ula\u015f\u0131lm\u0131\u015ft\u0131r.":[184]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2020-09-11T00:00:00"}
