Abstract:

In this study, it is aimed to determine the factors that determine the intention to use the Single Window System (TPS), which is an e-government application, of customs brokers in Turkey, and also to determine the effect of the intention to use TPS on tax compliance. The main universe of the study has been determined as customs brokers in Turkey. The data collected from the determined sample group by direct data collection method were subjected to factor analysis and then to structural equation analysis. As a result of the analyzes, it has been revealed that the TPS usage intention is affected by 4 factors and it affects tax compliance as an intervening variable. It has been observed that the variable that most strongly and positively affects TPS's intention to use is service quality, whereas the effect of utility perception on intention to use is weak and insignificant.

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