RESEARCH ON ETHICS PERCEPTIONS OF PUBLIC EMPLOYEES: DEPARTMENT OF TAXATION CASE IN KAHRAMANMARAŞ
ETİK ALGISININ KAMU ÇALIŞANLARI ÜZERİNDE İNCELENMESİ KAHRAMANMARAŞ VERGİ DAİRELERİ ÖRNEĞİ

Author : Hüseyin ALKIŞ -- Abdullah KARAKAYA - Aydın SÜNDÜK
Number of pages : 183-201

Abstract

This research was conducted to reveal the perspectives of managers and staff working at the departments of taxation and dealing with economic values and money especially in the public sector on ethical behaviors and reveal how they will respond and behave when they encounter unethical situations. The aim of this study is to measure the response of the staff against ethical situations and to propose solutions. For this purpose, the related data were collected through questionnaires from the managers and staff working at the departments of taxation in Aksu, Aslanbey, Afşin, Elbista and Pazarcık Districts in the province of Kahramanmaraş. 205 valid questionnaires obtained were analyzed statistically using the SPSS 20.0 software. Cronbach’s alpha value was found to be sufficiently reliable as the scale of it was 0.84. Analysis of results can be summarized as follow; it was found that the majority of the employees have not encountered any unethical behaviors (such as bribes, gifts, gratuities, etc.) at work, they do not approve any unethical behaviors from their supervisors and they showed resistant not to fulfill them. Although the employees adopt and embrace the ethical values, they think that the ethical rules on promotion, appointment, giving task and training at work are not sufficiently cared. In addition, it was found that men encounter unethical behaviors more than women and employees between the ages of 31-40, those with low levels of education, those having short working time and employees working in the lower position were found to encounter more unethical behaviors.

Keywords

Ethics, Ethical Perceptions, Department of Taxation, Ethics Experiences

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