Vergi Uyumuna İlişkin Bir Yazın Taraması

Year 2025, Issue: 15, 45 - 60, 27.03.2025

Aytül Bişgin

Abstract

Vergi uyumu, bireylerin ve kurumların yasal düzenlemelere uygun olarak vergisel yükümlülüklerini yerine getirme davranışını ifade eden çok boyutlu bir kavramdır. Literatürde, vergi uyumunun bireylerin ekonomik rasyonaliteye dayalı kararlarının yanı sıra sosyal normlar, etik değerler ve devlete duyulan güven gibi unsurlardan etkilendiği vurgulanmaktadır. Bu çalışma, vergi uyumunun ekonomik, sosyal ve psikolojik boyutlarını bir arada değerlendirerek, bireylerin vergi ödeme davranışlarını etkileyen faktörlerin geniş bir perspektifle ele alınması gerektiğini göstermektedir. Çalışma kapsamında, bireylerin gönüllü uyum davranışlarını etkileyen mekanizmalar detaylandırılmış ve vergi uyumuna ilişkin yaklaşımlar disiplinler arası bir bağlamda tartışılmıştır. Bu doğrultuda, vergi uyumunun sadece ekonomik bir olgu değil, aynı zamanda sosyal ve etik unsurlarla şekillenen karmaşık bir süreç olduğu ortaya konulmuştur. Bu bağlamda, bireylerin devlete duyduğu güvenin, toplumsal normların ve etik sorumlulukların vergi uyumu üzerindeki belirleyici rolü vurgulanmaktadır.

Keywords

Vergi Uyumu, Vergi Uyumu Stratejileri, Etik, Sosyal Normlar

A Literature Review on Tax Compliance

Abstract

Tax compliance is a multidimensional concept that refers to the behavior of individuals and institutions to fulfill their tax obligations by legal regulations. The literature emphasizes that tax compliance is influenced by factors such as social norms, ethical values, and trust in the state, as well as individuals' decisions based on economic rationality. This study evaluates the economic, social, and psychological dimensions of tax compliance and shows that the factors affecting individuals' tax payment behavior should be addressed from a broad perspective. Within the scope of the study, the mechanisms affecting individuals' voluntary compliance behavior are detailed, and approaches to tax compliance are discussed in an interdisciplinary context. In this respect, it is revealed that tax compliance is not only an economic phenomenon but also a complex process shaped by social and ethical factors. In this context, the decisive role of individuals' trust in the state, social norms, and ethical responsibilities in tax compliance is emphasized.

Keywords

Tax compliance, tax compliance strategies, ethics, social norms

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