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KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME

Year 2016, Volume: 9 Issue: 1, 67 - 87, 25.01.2016

Abstract

Ekonomik büyüme düzeyinin ülkeler arasında farklılaşmasının nedenlerini açıklamaya yönelik çabalar uzun yıllardır devam etmektedir. Araştırmacılar tarafından bu farklılığın kaynağı olarak daha çok iktisadi faktörler gösterilmiş olsa da bu faktörlerin ekonomik gelişme farklılıklarını tek başına açıklamada yeterli olmadığı görülmüştür. Ancak özellikle 1990’lı yıllardan sonra ekonomik büyümeyi açıklayıcı modellere demokrasi, özgürlükler, kültür, kurum ve kurumsal yapı gibi iktisadi olmayan faktörler de dâhil edilmeye başlanmıştır. Kurumlar ve kurumsal yapı ülkeler arasındaki ekonomik gelişmişlik farklılıklarının azaltılması veya ortadan kaldırılması konusunda oldukça önemli bir rol oynamaktadır. Bunun nedeni kurumların, piyasa içindeki iktisadi aktörlerin davranışlarını oluşturma ve düzenlemedeki etkisidir. Toplumu oluşturan bireylerin karşılıklı olarak bir etkileşim ve gelişim süreci içinde olmalarının yanı sıra ülke içindeki mevcut kurumlar da bireylerin tutum ve davranışlarının şekillendirilmesine yardımcı olmaktadır. Söz konusu şekillendirme, bireylerin vergi karşısındaki tutum ve davranışları açısından da önemlidir. Nitekim ekonomik büyümenin sağlanması için hükümetler açısından en önemli kaynaklardan birinin vergi gelirleri olduğu bilinmektedir. Vergi gelirlerinde yaşanan kayıp ve kaçağın boyutu, ülke içindeki yatırım düzeyini etkileyerek ekonomik büyüme önünde bir engel oluşturmaktadır. Bu nedenle vergi gelirlerini artırıcı muhtemel etkisi nedeniyle toplumdaki vergi kültürü de ekonomik büyüme açısından önemli bir kurumdur.

References

  • Acemoglu, D. (2003). Root Causes: A Historical Approach to Assessing the Role of Institutions in Economic Development. Finans and Development, 40(2): 27-30.
  • Acemoglu, D., Johnson, S. and Robinson, J. A. (2005). Institutions as the Fundamental Cause of Long-Run Economic Growth. Handbook of Economic Growth (pp.385-472). Editors P. Agion and S. Durlauf. Amsterdam: Elsevier.
  • Aktan, C. C. and Vural, T. (2006a). Kurallar ve Kurumların Sosyolojik Temelleri Üzerine Bir İnceleme: Terminoloji ve Tipoloji. Kurallar, Kurumlar ve Düzen: Kurallar ve Kurumların Sosyolojik Temelleri (ss.1-15). Ankara: Sermaye Piyasası Kurulu, Kurumsal Araştırmalar Serisi No:1.
  • Aktan, C. C. and Vural, T. (2006b). Kurallar ve Kurumların Oluşumu. Kurallar, Kurumlar ve Düzen: Kurallar ve Kurumların Sosyolojik Temelleri (ss.63-77). Ankara: Sermaye Piyasası Kurulu, Kurumsal Araştırmalar Serisi No:1.
  • Allingham, M. G. and Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, (1): 323 – 338.
  • Alm, J. and Martinez-Vazquez, J. (2001). Institutions, Stakeholders, and Tax Evasion in Developing and Transition Countries. Public Finance in Developing and Transition Countries: A Conference in Honor of Richard Bird. April 5-6, 2001.
  • Alm, J. and Torgler, B. (2006). Culture differences and tax morale in the United States and Europe. Journal of Economic Psychology, 27: 224-246.
  • Altay, A. (2007). Bir Kamu Mal Olarak Sosyal Sermaye ve Yoksulluk İlişkisi. Ege Akademik Bakış, 7(1): 37-360.
  • Anastassiou T. and Dritsaki C. (2005). Tax Revenues and Economic Growth: An Emprical Investigation for Greece Using Causality Analysis. Journal of Social Sciences, (2): 99-104
  • Aydın, M. (2006). Değerler, Normlar ve Kurumlar. Kurallar, Kurumlar ve Düzen: Kurallar ve Kurumların Sosyolojik Temelleri (ss.15-31). Ankara: Sermaye Piyasası Kurulu, Kurumsal Araştırmalar Serisi No: 1.
  • Biber, A. E. (2010). İktisadi Büyümede Kurumsal Faktörler ve Kurumsal Değişim. Akademik Bakış Dergisi, 19: 1-24.
  • Borner, S., Bodmer, F. and Kobler, M. (2004). Institutional efficiency and its determinants: The Role of Political Factors in Economic Growth. OECD Development Centre Studies Paper.
  • Buchanan, J. M. and Di Pierro, A. (1980). Cognition, Choice, and Entrepreneurship. Southern Economic Journal, 46(3): 693-701.
  • Buchanan, N. S. and Ellis, H. S. (1955). Approaches to Economic Development. New York: Twentieth Century Fund.
  • Bukie, O. H. and Adejumo, T. O. (2013). The Effects of Tax Revenue on Economic Growth in Nigeria (1970-2011). International Journal of Humanities and Social Science Invention, 2(6): 16-26.
  • Bush, P.D. (1983). An Exploration of the Structural Characteristics of a Veblen-Ayres-Foster Defined Institutional Domain. Journal of Economic Issues, 17(1): 35-66.
  • Carden, W.A. (2007). Christian Ethics, Formal Institutions, and Economic Growth. American Review of Political Economy, 5(1): 34-53.
  • Clauge, C., Keefer, P. and Knack, S., & Olson, M. (1996). Property and Contract Rights in Autocracies and Democracies. Journal of Economic Growth, 1(2): 243–76.
  • Coleman, J. S. (1988). Social Capital in the Creation of HumanCapital. The American Journal of Sociology, EconomicApproaches to the Analysis of Social Structure. 94: 95-120. Organizations and Institutions: Sociological and
  • Commander, S. and Nikoloski, Z. (2011). Institutions and Economic Performance: What Can Be Explained?. Review of Economics and Institutions, 2(2): 1-35.
  • Commons, J.R. (1931). Institutional Economics. American Economic Review, 21: 648-657.
  • Cullis, J., Jones, P. and Savoia, A. (2012). Social Norms and Tax Compliance: Framing the Decision to Pay Tax. The Journal of Socio-Economics, 41: 159-168.
  • Domjahn, T. (2012). Informal Institutions and Economic Development. Erasmus Journal for Philosophy and Economics, 5(2): 151-154.
  • Durkaya, M. ve Ceylan, S. (2006). Vergi Gelirleri ve Ekonomik Büyüme. Maliye Dergisi, 150: 79- 89.
  • Engen, E. and Skinner, J. (1996). Taxation and Economic Growth. National Tax Journal, 49(4): 617-642.
  • Erdoğan, E., Topcu, M. ve Bahar, O. (2013). Vergi Gelirleri ve Ekonomik Büyüme İlişkisi: Türkiye Ekonomisi Üzerine Eşbütünleşme ve Nedensellik Analizi. Finans Politik ve Ekonomik Yorumlar, 50(576): 99
  • Erkal, M. (2000). İktisadi Kalkınmanın Kültür Temelleri. İstanbul: Der Yayınları.
  • Faralyalı, R. (1992). Vergi Kültürü. İSMMMO Mali Çözüm Dergisi, 13: 1-2.
  • Frances, J. (2004). Institutions, Firms and Economic Growth. New Zealand Treasury Working Paper 04/19.
  • Fukuyama, R. G. (1997) Social Capital, The Tanner Lecture on Human Values. [Web: www.tannerlectures.utah/ lectures/fukuyama98.pdf Erişim Tarihi 20.06.2015].
  • Gorodnichenko, Y. and Roland, G. (2013). Culture, Institutions and the Wealth of Nations. [Web: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=168257 Erişim Tarihi: 11.06.2015].
  • Greif, A. (2006). Institutions and the Path to the Modern Economy: Lessons from Medieval Trade. USA. Cambrigde University Press.
  • Hofstede, G. (1980). Culture's consequences: International differences in work related values. Beverly Hills: Sage Publications.
  • Hyun, J. K. (2005). Tax Compliances in Korea and Japan: Why Are They Different?. Policy Research Institute Ministry of Finance, Japan.
  • Işık, A. (2009). Kültür ve Kalkınma: Vergi Kültürü Örneği. Ege Akademik Bakış, 9(2): 851-865.
  • Jütting, J. (2003). Institutions and Development: A Critical Review. OECD Development Centre Working Paper No. 210.
  • Kapp, K.W. (1968). In Defense of Institutional Economics. The Swedish Journal of Economics,70(1): 1-18.
  • Kasper, W. and Streit, M. E. (1998). Institutional Economics, Social Order and Public Policy. Cheltenham: The Locke Institute, Edward Elgar.
  • Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge: Cambridge University Press.
  • Knack, S. and Keefer, P. (1995). Institutions and Economic Performance: Cross Country Tests Using Alternative Institutional Measures. Economics and Politics, 7(3): 207-227.
  • Koç, A. ve Ata, A. Y. (2012). Sosyal Sermaye ve Ekonomik Büyüme İlişkisi: AB Ülkeleri ve Türkiye Üzerine Ampirik Bir İnceleme. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(1): 199-218.
  • Lewis, A., Carrera, S., Cullis, J. and Jones, P. (2009). Individual, cognitive and cultural differences in tax compliance: UK and Italy compared. Journal of Economic Psychology, 30: 431-445.
  • Maksvytiene, I. and Sinkuniene, K. (2012). Identification and Estimation of the Influence of General Macroeconomic Factors on Changes in Country’s Tax Culture. Ekonomika, 91(2): 66-78.
  • Malaya, C. C. and Malaya, G. F. (2012). Cultural Studies on Tax Compliance in Cebu: Perspectives and Issues. Fifth Taiwan-Philippines Academic Conference: Digital Humanities and Cultural Studies.
  • Mashkoor, M., Yahya, S. ve Ali, S. A. (2010). Tax Revenue and Economic Growth: An Empirical Analysis for Pakistan. World Applied Sciences Journal. 10(11): 1283-1289.
  • Mauro, P. (1995). Corruption and Growth. Quarterly Journal of Economics, 110(3):681-712.
  • Mucuk, M. Ve Alptekin, V. (2008). Türkiye’de Vergi ve Ekonomik Büyüme İlişkisi: VAR Analizi (1975-2006). Maliye Dergisi, 155: 159-174.
  • Neale, W.C. (1987). Institutions. Journal of Economic Issues, 21(3): 1177-1206.
  • Nerre, B. (2008). Tax Culture as a Basic Concept for Tax Policy Advice. 63rd Congress of the International Institute of Public Finance: Tax Reform I.
  • Nerre, B. (2001a). The Concept of Tax Culture. Annual Meeting of the National Tax Association. USA, 8-10 November.
  • Nerre, B. (2001b). The Role of Tax Culture in Transformation Processes- The Case of Russia. ASPE Working Paper No: 03/2001.
  • Nerre, B. (2002a). Tax Culture Shock in Japan. Diskussionsschriften aus dem Institut für Finanzwissenschaft der Universitat Hamburg Nr. 65/2002.
  • Nerre, B. (2002b). Modeling Tax Culture-A First Approach. National Tax Association-Tax Institute of America. Proceedings of the Annual Conference on Taxation.
  • Nerre, B. (2004). Modeling Tax Culture. European Public Choice Society Annual Meeting. Germany. April 15-18.
  • Nerre, B. and Blumenthal, K. V. (2003). Tax Culture and Austrian Economics: A Case Study of the Big 1896 Tax Reform. Hamburg University Discussion Paper No. 68/2003.
  • Noland, M. (2003). Religion, Culture and Economic Performance. Institute for International Economics Workin Paper No: 03-8.
  • North, D. C. (2010). Kurumlar, Kurumsal Değişim ve Ekonomik Performans. Çev. Gül Çağalı Güven. İstanbul: Sabancı Üniversitesi Yayınları.
  • North, D. C. and Thomas, R. P. (1970). An Economic Theory of the Growth of the Western World. The Economic History Review, 23(1): 1–17.
  • Putnam, R. D. (1995) Tuning in, Tuning out: The Strange Disappearance of Social Capital in America. Political Sciences and Politics, 28(4): 664-683.
  • Rodrik, D. (2000). Institutions for High-Quality Growth: What They Are and How to Acquire Them. NBER Working Paper Series No. 7540.
  • Sarıtaş, M. (2002). Ekonomik Kalkınmanın Sosyo-Kültürel Temelleri. Planlama Dergisi DPT’nin Kuruluşunun 42.Yılı Özel Sayısı, 395-406.
  • Scully, G. W. (1991). Tax Rates, Tax Revenues and Economic Growth. National Center for Policy Analysis Policy Report No. 159.
  • Sinkuniene, K. (2005). Taxation Principles in Tax Culture: Theoretical and Practical Aspects. Management of Organizations: Systematic Research, 35: 177-192.
  • Sinkuniene, K. and Levisauskaite, K. (2010). Analyzing Macroeconomic Indicators of the Tax System from a Tax-Cultural Perspective. Taikomoji Ekonomika, 4(1): 29-51.
  • Sowell, T. (1967). The Evolutionary Economics of Thorstein Veblen. Oxford Economic Papers, New Series, 19(2): 177-198.
  • Torgler, B. and Schneider, F. (2007). Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis. CREMA Working Paper Series 2007-02.
  • Traxler, C. (2010). Social Norms and Conditional Cooperative Taxpayers. European Journal of Political Economy, 26: 89-103.
  • Tsakumis, G. T., Curatola, A. B. and Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16(2): 131-147.
  • TürkDil Kurumu (2015). Kurum. [Web: http://www.tdk.gov.tr/index.php?option=com_bts&arama= kelime&guid=TDK.GTS.529f11ce337c40.34419367 Erişim Tarihi: 12.06.2015].
  • Ülgener, S. (2006). Zihniyet, Aydınlar ve İzm’ler. İstanbul: Derin Yayınları.
  • Veblen, T. (1909).The Limitations of Marginal Utility. Journal of Political Economy, 17(9): 620- 636.

INSTITUTIONS, TAX CULTURE AND ECONOMIC GROWTH

Year 2016, Volume: 9 Issue: 1, 67 - 87, 25.01.2016

Abstract

Attempts to explain the differences in levels of economic growth between different countries have been ongoing for years. While scholars have attributed different economic factors as being at the heart of these national differences, it is clear that economic factors alone are not sufficient to explain all of the differences. Therefore especially after 1990s, the other factors, such as democracy, freedom, culture, institutional structures and behaviour, have been added to their models to explain the phenomenon. Institutions and institutional structure play an important part in alleviating differences in economic development between countries. This is because these institutions have a key formative and regulative impact on the attitudes and behaviours of individual economic actors, alongside other influences such as the interactions between individuals and their own personal growth process. This can be seen for example in the formation of individuals’ attitudes and behaviours in relation to taxation. Tax revenues are one of the important foundations on which governments can promote economic growth. Cultural attitudes and behaviours towards tax, for example in terms of the extent of tax evasion, will impact strongly on a government’s revenues and its ability to invest in economic growth. Therefore we can see that tax culture is an important concept for economic growth due to its possible positive or negative effect on tax revenues.

References

  • Acemoglu, D. (2003). Root Causes: A Historical Approach to Assessing the Role of Institutions in Economic Development. Finans and Development, 40(2): 27-30.
  • Acemoglu, D., Johnson, S. and Robinson, J. A. (2005). Institutions as the Fundamental Cause of Long-Run Economic Growth. Handbook of Economic Growth (pp.385-472). Editors P. Agion and S. Durlauf. Amsterdam: Elsevier.
  • Aktan, C. C. and Vural, T. (2006a). Kurallar ve Kurumların Sosyolojik Temelleri Üzerine Bir İnceleme: Terminoloji ve Tipoloji. Kurallar, Kurumlar ve Düzen: Kurallar ve Kurumların Sosyolojik Temelleri (ss.1-15). Ankara: Sermaye Piyasası Kurulu, Kurumsal Araştırmalar Serisi No:1.
  • Aktan, C. C. and Vural, T. (2006b). Kurallar ve Kurumların Oluşumu. Kurallar, Kurumlar ve Düzen: Kurallar ve Kurumların Sosyolojik Temelleri (ss.63-77). Ankara: Sermaye Piyasası Kurulu, Kurumsal Araştırmalar Serisi No:1.
  • Allingham, M. G. and Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, (1): 323 – 338.
  • Alm, J. and Martinez-Vazquez, J. (2001). Institutions, Stakeholders, and Tax Evasion in Developing and Transition Countries. Public Finance in Developing and Transition Countries: A Conference in Honor of Richard Bird. April 5-6, 2001.
  • Alm, J. and Torgler, B. (2006). Culture differences and tax morale in the United States and Europe. Journal of Economic Psychology, 27: 224-246.
  • Altay, A. (2007). Bir Kamu Mal Olarak Sosyal Sermaye ve Yoksulluk İlişkisi. Ege Akademik Bakış, 7(1): 37-360.
  • Anastassiou T. and Dritsaki C. (2005). Tax Revenues and Economic Growth: An Emprical Investigation for Greece Using Causality Analysis. Journal of Social Sciences, (2): 99-104
  • Aydın, M. (2006). Değerler, Normlar ve Kurumlar. Kurallar, Kurumlar ve Düzen: Kurallar ve Kurumların Sosyolojik Temelleri (ss.15-31). Ankara: Sermaye Piyasası Kurulu, Kurumsal Araştırmalar Serisi No: 1.
  • Biber, A. E. (2010). İktisadi Büyümede Kurumsal Faktörler ve Kurumsal Değişim. Akademik Bakış Dergisi, 19: 1-24.
  • Borner, S., Bodmer, F. and Kobler, M. (2004). Institutional efficiency and its determinants: The Role of Political Factors in Economic Growth. OECD Development Centre Studies Paper.
  • Buchanan, J. M. and Di Pierro, A. (1980). Cognition, Choice, and Entrepreneurship. Southern Economic Journal, 46(3): 693-701.
  • Buchanan, N. S. and Ellis, H. S. (1955). Approaches to Economic Development. New York: Twentieth Century Fund.
  • Bukie, O. H. and Adejumo, T. O. (2013). The Effects of Tax Revenue on Economic Growth in Nigeria (1970-2011). International Journal of Humanities and Social Science Invention, 2(6): 16-26.
  • Bush, P.D. (1983). An Exploration of the Structural Characteristics of a Veblen-Ayres-Foster Defined Institutional Domain. Journal of Economic Issues, 17(1): 35-66.
  • Carden, W.A. (2007). Christian Ethics, Formal Institutions, and Economic Growth. American Review of Political Economy, 5(1): 34-53.
  • Clauge, C., Keefer, P. and Knack, S., & Olson, M. (1996). Property and Contract Rights in Autocracies and Democracies. Journal of Economic Growth, 1(2): 243–76.
  • Coleman, J. S. (1988). Social Capital in the Creation of HumanCapital. The American Journal of Sociology, EconomicApproaches to the Analysis of Social Structure. 94: 95-120. Organizations and Institutions: Sociological and
  • Commander, S. and Nikoloski, Z. (2011). Institutions and Economic Performance: What Can Be Explained?. Review of Economics and Institutions, 2(2): 1-35.
  • Commons, J.R. (1931). Institutional Economics. American Economic Review, 21: 648-657.
  • Cullis, J., Jones, P. and Savoia, A. (2012). Social Norms and Tax Compliance: Framing the Decision to Pay Tax. The Journal of Socio-Economics, 41: 159-168.
  • Domjahn, T. (2012). Informal Institutions and Economic Development. Erasmus Journal for Philosophy and Economics, 5(2): 151-154.
  • Durkaya, M. ve Ceylan, S. (2006). Vergi Gelirleri ve Ekonomik Büyüme. Maliye Dergisi, 150: 79- 89.
  • Engen, E. and Skinner, J. (1996). Taxation and Economic Growth. National Tax Journal, 49(4): 617-642.
  • Erdoğan, E., Topcu, M. ve Bahar, O. (2013). Vergi Gelirleri ve Ekonomik Büyüme İlişkisi: Türkiye Ekonomisi Üzerine Eşbütünleşme ve Nedensellik Analizi. Finans Politik ve Ekonomik Yorumlar, 50(576): 99
  • Erkal, M. (2000). İktisadi Kalkınmanın Kültür Temelleri. İstanbul: Der Yayınları.
  • Faralyalı, R. (1992). Vergi Kültürü. İSMMMO Mali Çözüm Dergisi, 13: 1-2.
  • Frances, J. (2004). Institutions, Firms and Economic Growth. New Zealand Treasury Working Paper 04/19.
  • Fukuyama, R. G. (1997) Social Capital, The Tanner Lecture on Human Values. [Web: www.tannerlectures.utah/ lectures/fukuyama98.pdf Erişim Tarihi 20.06.2015].
  • Gorodnichenko, Y. and Roland, G. (2013). Culture, Institutions and the Wealth of Nations. [Web: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=168257 Erişim Tarihi: 11.06.2015].
  • Greif, A. (2006). Institutions and the Path to the Modern Economy: Lessons from Medieval Trade. USA. Cambrigde University Press.
  • Hofstede, G. (1980). Culture's consequences: International differences in work related values. Beverly Hills: Sage Publications.
  • Hyun, J. K. (2005). Tax Compliances in Korea and Japan: Why Are They Different?. Policy Research Institute Ministry of Finance, Japan.
  • Işık, A. (2009). Kültür ve Kalkınma: Vergi Kültürü Örneği. Ege Akademik Bakış, 9(2): 851-865.
  • Jütting, J. (2003). Institutions and Development: A Critical Review. OECD Development Centre Working Paper No. 210.
  • Kapp, K.W. (1968). In Defense of Institutional Economics. The Swedish Journal of Economics,70(1): 1-18.
  • Kasper, W. and Streit, M. E. (1998). Institutional Economics, Social Order and Public Policy. Cheltenham: The Locke Institute, Edward Elgar.
  • Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge: Cambridge University Press.
  • Knack, S. and Keefer, P. (1995). Institutions and Economic Performance: Cross Country Tests Using Alternative Institutional Measures. Economics and Politics, 7(3): 207-227.
  • Koç, A. ve Ata, A. Y. (2012). Sosyal Sermaye ve Ekonomik Büyüme İlişkisi: AB Ülkeleri ve Türkiye Üzerine Ampirik Bir İnceleme. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(1): 199-218.
  • Lewis, A., Carrera, S., Cullis, J. and Jones, P. (2009). Individual, cognitive and cultural differences in tax compliance: UK and Italy compared. Journal of Economic Psychology, 30: 431-445.
  • Maksvytiene, I. and Sinkuniene, K. (2012). Identification and Estimation of the Influence of General Macroeconomic Factors on Changes in Country’s Tax Culture. Ekonomika, 91(2): 66-78.
  • Malaya, C. C. and Malaya, G. F. (2012). Cultural Studies on Tax Compliance in Cebu: Perspectives and Issues. Fifth Taiwan-Philippines Academic Conference: Digital Humanities and Cultural Studies.
  • Mashkoor, M., Yahya, S. ve Ali, S. A. (2010). Tax Revenue and Economic Growth: An Empirical Analysis for Pakistan. World Applied Sciences Journal. 10(11): 1283-1289.
  • Mauro, P. (1995). Corruption and Growth. Quarterly Journal of Economics, 110(3):681-712.
  • Mucuk, M. Ve Alptekin, V. (2008). Türkiye’de Vergi ve Ekonomik Büyüme İlişkisi: VAR Analizi (1975-2006). Maliye Dergisi, 155: 159-174.
  • Neale, W.C. (1987). Institutions. Journal of Economic Issues, 21(3): 1177-1206.
  • Nerre, B. (2008). Tax Culture as a Basic Concept for Tax Policy Advice. 63rd Congress of the International Institute of Public Finance: Tax Reform I.
  • Nerre, B. (2001a). The Concept of Tax Culture. Annual Meeting of the National Tax Association. USA, 8-10 November.
  • Nerre, B. (2001b). The Role of Tax Culture in Transformation Processes- The Case of Russia. ASPE Working Paper No: 03/2001.
  • Nerre, B. (2002a). Tax Culture Shock in Japan. Diskussionsschriften aus dem Institut für Finanzwissenschaft der Universitat Hamburg Nr. 65/2002.
  • Nerre, B. (2002b). Modeling Tax Culture-A First Approach. National Tax Association-Tax Institute of America. Proceedings of the Annual Conference on Taxation.
  • Nerre, B. (2004). Modeling Tax Culture. European Public Choice Society Annual Meeting. Germany. April 15-18.
  • Nerre, B. and Blumenthal, K. V. (2003). Tax Culture and Austrian Economics: A Case Study of the Big 1896 Tax Reform. Hamburg University Discussion Paper No. 68/2003.
  • Noland, M. (2003). Religion, Culture and Economic Performance. Institute for International Economics Workin Paper No: 03-8.
  • North, D. C. (2010). Kurumlar, Kurumsal Değişim ve Ekonomik Performans. Çev. Gül Çağalı Güven. İstanbul: Sabancı Üniversitesi Yayınları.
  • North, D. C. and Thomas, R. P. (1970). An Economic Theory of the Growth of the Western World. The Economic History Review, 23(1): 1–17.
  • Putnam, R. D. (1995) Tuning in, Tuning out: The Strange Disappearance of Social Capital in America. Political Sciences and Politics, 28(4): 664-683.
  • Rodrik, D. (2000). Institutions for High-Quality Growth: What They Are and How to Acquire Them. NBER Working Paper Series No. 7540.
  • Sarıtaş, M. (2002). Ekonomik Kalkınmanın Sosyo-Kültürel Temelleri. Planlama Dergisi DPT’nin Kuruluşunun 42.Yılı Özel Sayısı, 395-406.
  • Scully, G. W. (1991). Tax Rates, Tax Revenues and Economic Growth. National Center for Policy Analysis Policy Report No. 159.
  • Sinkuniene, K. (2005). Taxation Principles in Tax Culture: Theoretical and Practical Aspects. Management of Organizations: Systematic Research, 35: 177-192.
  • Sinkuniene, K. and Levisauskaite, K. (2010). Analyzing Macroeconomic Indicators of the Tax System from a Tax-Cultural Perspective. Taikomoji Ekonomika, 4(1): 29-51.
  • Sowell, T. (1967). The Evolutionary Economics of Thorstein Veblen. Oxford Economic Papers, New Series, 19(2): 177-198.
  • Torgler, B. and Schneider, F. (2007). Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis. CREMA Working Paper Series 2007-02.
  • Traxler, C. (2010). Social Norms and Conditional Cooperative Taxpayers. European Journal of Political Economy, 26: 89-103.
  • Tsakumis, G. T., Curatola, A. B. and Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16(2): 131-147.
  • TürkDil Kurumu (2015). Kurum. [Web: http://www.tdk.gov.tr/index.php?option=com_bts&arama= kelime&guid=TDK.GTS.529f11ce337c40.34419367 Erişim Tarihi: 12.06.2015].
  • Ülgener, S. (2006). Zihniyet, Aydınlar ve İzm’ler. İstanbul: Derin Yayınları.
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There are 71 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Doğan Bakırtaş

Publication Date January 25, 2016
Published in Issue Year 2016 Volume: 9 Issue: 1

Cite

APA Bakırtaş, D. (2016). KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME. Niğde Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 9(1), 67-87.
AMA Bakırtaş D. KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME. Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. January 2016;9(1):67-87.
Chicago Bakırtaş, Doğan. “KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME”. Niğde Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi 9, no. 1 (January 2016): 67-87.
EndNote Bakırtaş D (January 1, 2016) KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME. Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 9 1 67–87.
IEEE D. Bakırtaş, “KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME”, Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, vol. 9, no. 1, pp. 67–87, 2016.
ISNAD Bakırtaş, Doğan. “KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME”. Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 9/1 (January 2016), 67-87.
JAMA Bakırtaş D. KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME. Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2016;9:67–87.
MLA Bakırtaş, Doğan. “KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME”. Niğde Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, vol. 9, no. 1, 2016, pp. 67-87.
Vancouver Bakırtaş D. KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME. Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2016;9(1):67-8.