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KATLANILABİLİR VERGİ YÜKÜ VE BELİRLEYİCİLERİ: TÜRKİYE ÜZERİNE BİR ARAŞTIRMA

Year 2016, Volume: 18 Issue: 2, 79 - 87, 17.12.2016

Abstract






 Katlanılabilir vergi yükü, mükelleflerin vergilendirilebilir kaynaklarından gönüllü bir şekilde ödemeyi kabul ettikleri vergi oranını ifade eder. Katlanılabilir vergi yükünün artması, vergilemenin operasyonel maliyetlerini azaltır. Bu yüzden her ülke katlanılabilir vergi yükünü artırmak ister. 


Bu çalışmada, katlanılabilir vergi yükünün düzeyi ve artış/azalış nedenleri araştırılmıştır. Bu amaçla, Türkiye genelinde 1410 vergi mükellefi ile bir anket yapılmıştır. Elde edilen verilere göre Türkiye’de katlanılabilir vergi yükü yaklaşık % 13’tür. Bu sonucu belirleyen faktörleri ortaya koymak için ordered probit regresyon analizleri yapılmıştır. Regresyon analizi sonuçlarına göre Türkiye’de katlanılabilir vergi yükü üzerinde etkili olan en önemli faktörler kamu harcamalarının algılanma şekli, vergi adaleti, sübjektif vergi yükü, ülkenin genel ekonomik durumu, şeffaflık algısı, vergi ahlâkı, 

References

  • Abizadeh, S. ve Gray, J. 1985, Wagner’s Law, A Pooled Time Series, Cross-Section Comparision, National Tax Journal, 38/2, 209-218.
  • Carey, D. ve Rabesona, J. 2002, Tax Ratios on Labour and Capital Income and Consumption, OECD Economic Studies, 35, 129-174.
  • Demir, İ.C. 2013. Türkiye’de Vergi Yükü (Objektif ve Subjektif Yönleriyle), Bursa: Dora Yayıncılık.
  • Demir, İ.C. 2015. Kamu Maliyesi, Afyonkarahisar: Limit Yayınları. Gandhi, V.P. 1971, Wagner’s Law of Public Expenditure: Do Recent Cross-Section Analysis Confirm It?, Public Finance, 28/1, 44-56.
  • Goffman, I.J ve Mahar, D.J. 1971, The Growth of Public Expenditures in Selected Developing Nations: Six Caribbean Nations 1940-1965, Public Finance, 25/1, 57-73.
  • Hazman, G.G. ve Aksu, Y. 2003, Vergilemenin Operasyonel Maliyetleri: Mersin Vergi İdaresi Örneği, International Journal of Economic and Administrative Studies, 6/11, 109-126.
  • Mendoza E. G., Razin, A. ve Tesar, L. L. 1994, Effective Tax Rates in Macroeconomics: Cross-country Estimates of Tax Rates on Factor Incomes and Consumption, Journal of Monetary Economics, 34/3, 297-323.
  • Muehlbacher, S., Kirchler, E. ve Schwarzenberger, H. 2011, Voluntary Versus Enforced Tax Compliance: Empirical Evidence for the ‘‘Slippery Slope’’ Framework, European Journal of Law and Economy, 32: 89-97.
  • Peacock, A.T. ve Wiseman, J. 1961, The Growth of Public Expenditure in the United Kingdom, London: National Bureau of Economic Research.
  • Torgler, B. 2007. Tax Compliance and Tax Morale, A Theoretical and Empirical Analysis, Cheltenham: Edward Elgar Publishing Limited.
  • Wagner, A. 1958, Three Extracts on Public Finance, In. Classics in the Theory of Public Finance, (Ed: R.A. Musgrave ve A.T. Peacock), 1-15.

TOLERABLE TAX BURDEN AND ITS DETERMINANTS: A SURVEY ON TURKEY

Year 2016, Volume: 18 Issue: 2, 79 - 87, 17.12.2016

Abstract


 Tolerable tax burden means the tax rate which the taxpayers accept to pay voluntarily from their taxable sources. Increasing of tolerable tax burden reduces the operational costs of taxation. Therefore, every country wants to increase the tolerable tax burden. 











In this study, the level of tolerable tax burden and its increasing/decreasing reasons have been investigated. For this purpose, a survey has been conducted with 1410 taxpayers in Turkey. Findings indicate, the tolerable tax burden is 13% in Turkey, approximately. The ordered probit regression analysis has been made to present the factors which determine this result. According to results of regression analysis, the most important factors which are effective on tolerable tax burden in Turkey are perception of public expenditures, tax fairness, subjective tax burden, general economic position of the country, perception of transparency, tax morale, the duration of tax liability, level of education, the type of tax, the level of tax awareness, the level of citizenship awareness and traditionalism level. 

References

  • Abizadeh, S. ve Gray, J. 1985, Wagner’s Law, A Pooled Time Series, Cross-Section Comparision, National Tax Journal, 38/2, 209-218.
  • Carey, D. ve Rabesona, J. 2002, Tax Ratios on Labour and Capital Income and Consumption, OECD Economic Studies, 35, 129-174.
  • Demir, İ.C. 2013. Türkiye’de Vergi Yükü (Objektif ve Subjektif Yönleriyle), Bursa: Dora Yayıncılık.
  • Demir, İ.C. 2015. Kamu Maliyesi, Afyonkarahisar: Limit Yayınları. Gandhi, V.P. 1971, Wagner’s Law of Public Expenditure: Do Recent Cross-Section Analysis Confirm It?, Public Finance, 28/1, 44-56.
  • Goffman, I.J ve Mahar, D.J. 1971, The Growth of Public Expenditures in Selected Developing Nations: Six Caribbean Nations 1940-1965, Public Finance, 25/1, 57-73.
  • Hazman, G.G. ve Aksu, Y. 2003, Vergilemenin Operasyonel Maliyetleri: Mersin Vergi İdaresi Örneği, International Journal of Economic and Administrative Studies, 6/11, 109-126.
  • Mendoza E. G., Razin, A. ve Tesar, L. L. 1994, Effective Tax Rates in Macroeconomics: Cross-country Estimates of Tax Rates on Factor Incomes and Consumption, Journal of Monetary Economics, 34/3, 297-323.
  • Muehlbacher, S., Kirchler, E. ve Schwarzenberger, H. 2011, Voluntary Versus Enforced Tax Compliance: Empirical Evidence for the ‘‘Slippery Slope’’ Framework, European Journal of Law and Economy, 32: 89-97.
  • Peacock, A.T. ve Wiseman, J. 1961, The Growth of Public Expenditure in the United Kingdom, London: National Bureau of Economic Research.
  • Torgler, B. 2007. Tax Compliance and Tax Morale, A Theoretical and Empirical Analysis, Cheltenham: Edward Elgar Publishing Limited.
  • Wagner, A. 1958, Three Extracts on Public Finance, In. Classics in the Theory of Public Finance, (Ed: R.A. Musgrave ve A.T. Peacock), 1-15.
There are 11 citations in total.

Details

Primary Language Turkish
Journal Section Research Articles
Authors

İhsan Cemil Demir

Publication Date December 17, 2016
Submission Date September 29, 2016
Acceptance Date November 3, 2016
Published in Issue Year 2016 Volume: 18 Issue: 2

Cite

APA Demir, İ. C. (2016). KATLANILABİLİR VERGİ YÜKÜ VE BELİRLEYİCİLERİ: TÜRKİYE ÜZERİNE BİR ARAŞTIRMA. Afyon Kocatepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 18(2), 79-87.

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