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

Özet

With 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…

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