Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye

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dc.authorid0000-0002-0965-3353
dc.contributor.authorSönmezay, Mine
dc.contributor.authorid409821
dc.date.accessioned2025-11-24T13:39:29Z
dc.date.available2025-11-24T13:39:29Z
dc.date.issued2025-08
dc.departmentFakülteler, Meslek Yüksekokulu, Dış Ticaret Bölümü
dc.description.abstractWith digitalized trade, consumers encounter various tax liabilities in their purchases from different countries; this situation directly affects their decisions. This research aims to examine the tax factors affecting consumer behavior in the digitalizing global trade environment from a holistic perspective. In particular, the effects of tax-related knowledge level, awareness and transaction transparency perceptions on purchasing decisions in cross-border e-commerce were evaluated. Data were collected via an online survey with convenience sampling method between June 5–15, 2025 and analyzed with structural equation modeling (SEM). The findings revealed that only the Perceived Transaction Transparency variable had a significant and high level of effect on purchasing behavior. On the other hand, the direct effects of Tax Knowledge Level and Tax Awareness and Perception were not found to be statistically significant. This result suggests that the clarity and accessibility of tax-related information is more influential on consumer behavior than its mere presence.
dc.identifier.citationSönmezay, M. (2025). Tax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye. Muhasebe Ve Finansman Dergisi(108), 103-130. https://doi.org/10.25095/mufad.1731812
dc.identifier.doi10.25095/mufad.1731812
dc.identifier.endpage130
dc.identifier.issn2146-3042
dc.identifier.issue108
dc.identifier.startpage103
dc.identifier.urihttps://dspace.mudanya.edu.tr/handle/20.500.14362/364
dc.institutionauthorSönmezay, Mine
dc.language.isoen
dc.publisherMuhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
dc.relation.journalMuhasebe ve Finansman Dergisi
dc.relation.publicationcategoryMakale- Ulusal-Hakemli Dergi- Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectCross-border e-commerce
dc.subjectpurchase decisions
dc.subjectonline decision-making
dc.subjectconsumer behavior
dc.subjectPLS-SEM
dc.titleTax Transparency, Knowledge and Awareness Dynamics in Cross-Border E-Commerce: The Case of Türkiye
dc.title.alternativeSınır Ötesi E-Ticarette Vergi Şeffaflığı, Bilgi ve Farkındalık Dinamikleri: Türkiye Örneği
dc.typeMakale
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