Developing A Tax Literacy Scale: Validity and Reliability Study Vergi Okuryazarlığı Ölçeğinin Geliştirilmesi: Geçerlik ve Güvenirlik Çalışması

ÖKSÜZ M., Doğan İ. A. C.

Sosyoekonomi, vol.33, no.63, pp.411-427, 2025 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: 33 Issue: 63
  • Publication Date: 2025
  • Doi Number: 10.17233/sosyoekonomi.2025.01.19
  • Journal Name: Sosyoekonomi
  • Journal Indexes: Emerging Sources Citation Index (ESCI), Scopus, TR DİZİN (ULAKBİM)
  • Page Numbers: pp.411-427
  • Keywords: Scale Development, Tax Literacy, Validity and Reliability
  • Çanakkale Onsekiz Mart University Affiliated: Yes

Abstract

The phenomenon of tax literacy is based on individuals knowing the basic features of tax, understanding tax laws and being able to evaluate tax risks independently. In this context, the study aims to develop a tax literacy scale that includes only the basic features of the tax literacy phenomenon, is practical to apply, and has proven validity and reliability. For this purpose, the scale's content validity was ensured by obtaining expert opinions, and the construct validity was ensured by using Exploratory Factor Analysis. As a result of the analyses, a tax literacy scale consisting of 14 items with three factors was created, and a confirmatory factor analysis was also used to confirm this scale.