Accounting Professionals’ Views On Tax Simplification: Evidence From Tokat

This study examines the perceptions of accounting professionals in Tokat, Türkiye, regarding the complexity of the national tax system and their attitudes toward its simplification. Based on data collected from 131 participants using a 5-point Likert scale, the study analyzes the impact of structural and operational issues in tax legislation. According to results, no significant differences were found between the dimensions of Diagnosis, Impacts, and Solution Proposals and participants’ demographic characteristics. However, the findings indicate that instability in tax rates contributes to overall complexity and promotes informality. Additionally, a significant relationship exists between tax system complexity and the perceived need for modernization of the tax administration. Conversely, the study finds no significant link between this modernization need and the increased workload from digital transactions.