Vergi Mükelleflerinin Eğitim Düzeyi ve Medeni Durum Faktörünün Vergilere Karşı Tutum ve Davranışları Üzerindeki Etkisi Üzerine Ampirik Bir Analiz

Year 2024, , 427 - 449, 30.06.2024

Osman Geyik , Gamze Yıldız Şeren , Robert W. Mcgee

https://doi.org/10.25229/beta.1445772

Abstract

Vergiler, kamu harcamalarının finansmanının ana kaynağıdır. Bu sebeple vergi mükelleflerinin vergilere karşı tutum ve davranışlarının hangi faktörlerden etkilendiği konusu oldukça önemli bir yere sahiptir. Vergi mükelleflerinin ne için vergi ödedikleri ya da neden ödemedikleri konusu söz konusu faktörlerin doğru bir şekilde tespit edilerek, vergi idaresi tarafından alınacak önlemler yardımıyla istenilen düzeye getirilebilir. Bu çalışma, mükelleflerin kişisel durumlarının vergilere karşı tutum ve davranışlarını olumlu ya da olumsuz etkilemesi çerçevesinde ele alınmıştır. Bu kapsamda vergilere karşı mükelleflerin sergilemiş olduğu tutum ve davranışlar birçok demografik değişkenden etkilenmektedir. Çalışmada İstanbul'da faaliyet gösteren 525 vergi mükellefi ile yüz yüze anket yöntemiyle yapılan araştırmanın bulguları yer almaktadır. Bu kapsamda vergi mükelleflerinin eğitim düzeyi ve medeni durum faktörleri dikkate alınarak T-testi ve ANOVA testi yardımıyla çeşitli analizler gerçekleştirilmiştir. Çalışma bulgularına göre medeni durum faktörünün vergilere karşı tutum ve davranışlar üzerinde etkili olduğu sonucu elde edilmiştir. Diğer taraftan eğitim düzeyi özelinde vergi mükelleflerinin vergilere karşı tutum ve davranışlarında da çeşitli farklılıklar tespit edilmiştir.

Keywords

Vergi Tutumu, Vergi Davranışı, Vergi Kaçırma, Eğitim Durumu, Medeni Durum

An Empirical Analysis on the Effect of Taxpayers' Educational Level and Marital Status Factor on Their Attitudes and Behaviors Towards Taxes

Abstract

The primary source of funding for government expenditures is taxation. For this reason, it is crucial to understand what influences taxpayers' attitudes and behaviors about taxes and tax evasion. The reasons why taxpayers pay taxes or why they do not pay taxes can be brought to the desired level with the help of measures to be taken by the tax administration with the correct determination of these factors. This study is discussed within the framework of the positive or negative effects of taxpayers' personal situations on their attitudes and behaviours towards taxes. In this context, the attitudes and behaviours of taxpayers towards taxes are affected by many demographic variables. The study includes the findings of the research conducted by face-to-face surveys with 525 taxpayers operating in Istanbul. In this context, various analyses were applied with T-tests and ANOVA tests by taking into account the factors of education level and marital status of taxpayers. According to the findings of the study, it is concluded that marital status is a significant demographic variable regarding attitudes and behaviours towards taxes. Additionally, various differences have been identified in the attitudes and behaviours of taxpayers towards taxes in terms of educational level.

Keywords

Tax Attitude, Tax Behaviour, Tax Evasion, Education Level, Marital Status

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