TY  - JOUR
T1  - Deneysel Çalışmalar Özelinde Vergi Uyumu Literatürüne Kısa Bir Bakış
TT  - A Brief Overview of the Tax Compliance Literature Specific to Experimental Studies
AU  - Çelik, Erhan
AU  - Sağbaş, İsa
PY  - 2023
DA  - May
DO  - 10.26650/mcd2022-1178813
JF  - Maliye Çalışmaları Dergisi
JO  - JPFS
PB  - Istanbul University
WT  - DergiPark
SN  - 2757-6396
SP  - 187
EP  - 210
IS  - 69
LA  - tr
AB  - Mükelleflerin vergisel yükümlülüklerini, vergi kanun ve düzenlemelerine uygun olarak tam ve zamanında yerine getirmeleri vergi uyumu olarak adlandırılmaktadır. Vergi uyumu konusunda yapılan çalışmalarda genel olarak anket yöntemi, resmi veri yöntemi ve deneysel yöntem olmak üzere üç yöntem kullanılmaktadır. Uluslararası literatürde her üç yöntemden ülkemizde ise daha çok anket yönteminden yararlanıldığı dikkat çekmektedir. Laboratuvar deneylerinde bireylerin davranışları doğrudan gözlemlenebildiğinden son yıllarda deneysel çalışmaların sayısı artmıştır. Vergi uyumu konusunda yapılan deneysel çalışmalarda elde edilen bulgular, mevcut kamusal politikalara yön verici ya da yeni politikalara yol açıcı nitelikte olabileceği gibi teorik ve pratik uygulamaların sınanmasına da yardımcı olabilmektedir. Vergi uyumu konusunda ülkemizde ve yurtdışında kapsamlı bir literatür bulunmasına rağmen ülkemizde laboratuvar deneyi anlamında nadir çalışmaların olduğu söylenebilir. Bu doğrultuda çalışmanın amacı, vergi uyumu üzerine gerçekleştirilen deneysel çalışmalar konusunda detaylı bilgi vermek ve Türkçe literatüre bir katkı sunabilmektir. Deneylerde toplumun tüm kesiminden bireyler yer alabildiği gibi öğrencilere de yer verildiği görülmektedir. Bu literatür taramasında ise sadece öğrencilerin denek olarak yer aldığı deneysel çalışmaların literatür taraması yapılmıştır. Bulgular, öğrencilerin vergiye uyum konusunda vergi mükellefleriyle benzer davranışlar sergilediklerini göstermektedir. Ayrıca bulgular; vergi oranlarının artışının vergi uyumunu azalttığını, denetim oranlarının artışının vergi uyumunu artırdığını ve mükellefin vergi idaresine güven düzeyinin artışının vergi uyumunu artırdığını ortaya koymaktadır.
KW  - Vergi
KW  - vergi uyumu
KW  - vergi kaçırma
KW  - deneysel çalışma
KW  - laboratuvar deneyi
N2  - Tax  compliance  is  the  complete  and  timely  fulfillment  of  taxpayers’  tax  obligations  as  per  tax  laws  and  regulations.  Notably,  the  survey  method  has  mainly  been  used  in  the  tax  compliance  studies  conducted  in  Turkey.  In the international literature, many studies can be encountered that used both survey and experimental methods. Despite the comprehensive literature on tax compliance in Turkey and the international literature, studies on tax compliance in Turkey involving laboratory experiments can be said to be rare. This study aims to provide information about experimental studies and contribute to the Turkish literature in order to increase both the quantity and quality of experimental studies carried out in Turkey on tax compliance. This study only performs a literature review of experimental studies in which students have taken part as subjects. The study results reveal increases in tax rates to reduce tax compliance, increases in audit rates to increase tax compliance, and increases in the level at which taxpayers trust the tax administration to increases tax compliance.
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L1  - https://dergipark.org.tr/en/download/article-file/2665440
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