TY  - JOUR
T1  - Vergi Okuryazarlığının Belirleyenleri Üzerine Ampirik Araştırma
TT  - An Empirical Study on the determinants of tax literacy
AU  - Ayas, Işıl
AU  - Tokat, Elif
PY  - 2025
DA  - June
Y2  - 2025
DO  - 10.26650/mcd2025-1688850
JF  - Maliye Çalışmaları Dergisi
JO  - JPFS
PB  - Istanbul University
WT  - DergiPark
SN  - 2757-6396
SP  - 70
EP  - 87
IS  - 73
LA  - tr
AB  - Vergi sisteminin etkinliğini etkileyen en önemli faktörlerden birisi vergi okuryazarlığıdır. Vergi okuryazarlığı sosyo ekonomik, psikolojik ve politik faktörler, genel okuryazarlık gibi birçok önemli bileşenden etkilenmektedir. Bu çalışmanın ana amacı Marmara bölgesinde vergi okuryazarlığının belirleyenlerinin tespit edilmesidir. Bölgedeki fi nansal okuryazarlığın ölçülmesi ve çalışmada tespit edilen vergi okuryazarlığı ile ilişkisinin tespit edilmesi çalışmanın diğer önemli amacıdır. Bu doğrultuda çalışmada kolayda örnekleme yöntemi kullanılmakta, 428 katılımcıya anket uygulanmaktadır. Vergi okuryazarlığı bilişsel, duyuşsal ve psikomotor beceriler olmak üzere 3 boyutta ele alınmak tadır. Çalışmada ulaşılan sonuçlara bakıldığında Marmara bölgesinde vergi okuryazarlığı düzeyi orta düzeyde olduğu tespit edilmiştir. Aynı şekilde vergi okuryazarlığı ile finansal okuryazarlık arasındaki ilişkisi de orta düzeydedir. Vergi okuryazarlığını ivmelendiren en önemli iki beceri bilişsel ve psikomotor becerilerdir. Vergi okuryazarlığını etkileyen ve öne çıkan demografik değişkenler eğitim, yaş, gelir ve medeni durum olarak sıralanmaktadır. Buna göre psikomotor becerilerde lisans mezunları önlisans ve lise mezunlarına göre yüksek ortalamaya sahiptir. 46-55 yaş grubundaki katılımcılar üç boyutta da diğer gruplara göre yüksek ortalamaya sahiptir. Medeni durum değişkenine göre evli katılımcıların bekâr katılımcılara göre bilişsel ve duyuşsal boyutta ortalamaları daha yüksektir. Gelir değişkenine göre bilişsel ve duyuşsal ölçek ortalamaları orta gelir grubu katılımcıların üst gelir grubu katılımcılarına göre daha yüksektir. Psikomotor beceriler ise üst gelir grubundaki katılımcıların, orta gelir grubundaki katılımcılara göre daha yüksektir.
KW  - Vergi Okuryazarlığı
KW  - Finansal Okuryazarlık
KW  - Duyuşsal Beceriler
KW  - Bilişsel Beceriler Psikomotor Beceriler
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UR  - https://doi.org/10.26650/mcd2025-1688850
L1  - https://dergipark.org.tr/en/download/article-file/4826716
ER  -