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Türkiye'de Vergi Ahlakını Belirleyen Faktörler Üzerine Bir Araştırma

Author

Listed:
  • Ali Rıza GÖKBUNAR

    (Celal Bayar University)

  • Sibel SELİM

    (Celal Bayar University)

  • Halit YANIKKAYA

    (Celal Bayar University)

Abstract

Kişilerin vergiye karşı davranışlarını inceleyen standard beklenen fayda teorileri kişilerin neden vergi kaçır(ma)dıklarını ya da neden bu kadar çok vergi ödemeyi seçtiğini açıklayamamaktadır. Bu nedenle araştırmacılar vergiden kaçınmayı açıklayan modellere ahlaki kurallar ve sosyal normlar gibi yeni faktörleri de dahil etmişlerdir. 'Vergi ahlakı' bu konuyu açıklamakta kullanılabilecek doğal bir değişken olarak düşünülebilir. Bu çalışmada Avrupa Değerler Anketi verileri kullanılarak Türkiye için vergi ahlakını etkileyen faktörler analiz edilmiştir. Çeşitli demografik faktörler yanında çok sayıda sosyo-kültürel değişkende regresyonlarda kullanılmıştır. Bunlardan bireylerin yaşı, cinsiyeti ve istihdam durumu, dindarlık düzeyi, ve demokrasiye bağlılığı bireyin vergi ahlakında istatistiksel olarak anlamlı etkiye sahiptir. Diğer bazı değişkenler ise ya anlamsız ya da beklentilerin aksine (milliyetiyle gurur ve adalet sistemine güven) sonuçlar vermektedir.

Suggested Citation

  • Ali Rıza GÖKBUNAR & Sibel SELİM & Halit YANIKKAYA, 2007. "Türkiye'de Vergi Ahlakını Belirleyen Faktörler Üzerine Bir Araştırma," Ekonomik Yaklasim, Ekonomik Yaklasim Association, vol. 18(63), pages 69-94.
    • Handle: RePEc:eyd:eyjrnl:v:18:y:2007:i:63:p:69-94
    DOI: 10.5455/ey.10632
    Note: [English Title] AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY [English Abstract] Using the data from the European Values Survey (EVS) on Turkey, strong evidence has been found that trust in democracy and religiosity have a systematic positive influence on tax morale. This effect tends to persist even after controlling for age, income, education, gender, marital status, employment status. However, trust in justice system and in other fellow citizens and pride in being a citizen of Turkey, either have an insignifıcant or 'incorrect ' influence on tax morale. However, more empirical work is needed to better understand tax morale. One limitation might be that we have constructed our dependent variable based on one single item. Future surveys might give the possibility to build multiple item questions regarding tax morale which would help to check the robustness of the obtained results. [English Keywords] Tax morale, Turkey, Tax evasion
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    Cited by:

    1. Cevat Bilgin, 2014. "Determinants of tax morale in Spain and Turkey: an empirical analysis," European Journal of Government and Economics, Europa Grande, vol. 3(1), pages 60-74, June.

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