THE MODERATOR EFFECT OF POWER IN THE RELATIONSHIP BETWEEN TRUST AND TAX COMPLIANCE: A STUDY ON TAXPAYERS IN GÜMÜŞHANE

Abstract

The impact of the interaction between taxpayers and tax administration on tax compliance is discussed within the framework of the Slippery Slope Framework developed by Kirchler, Hoelzl and Wahl (2008). The fundamental assumption of the Slippery Slope Approach is that the balance between the power of the tax authority and the trust placed in the authority is the main determinant of tax compliance levels. This study analyses whether the impact of trust on tax compliance within the framework of the Slippery Slope Framework is regulated by the power. The data were obtained from 148 income and corporate taxpayers operating in Gümüşhane through a survey method. The findings obtained through PROCESS Macro Model 1 have shown that power does not have a moderating effect on the influence of trust on tax compliance. However, in individuals with a low perception of power, the effect of the difference between low and high levels of trust perception on tax compliance is statistically significant. In this context, tax authorities aiming to increase tax compliance should focus on other factors rather than sanctions related to power. As a matter of fact, according to the Slippery Slope Approach, minimising tax evasion and increasing the tax revenues to meet public needs also depend on raising taxpayers' perceptions of trust and fairness.

Keywords

• Trust
• Power
• Tax Compliance
• Slippery Slope Framework

GÜVEN VE VERGİ UYUMU İLİŞKİSİNDE GÜCÜN DÜZENLEYİCİLİK ETKİSİ: GÜMÜŞHANE VERGİ MÜKELLEFLERİ ÜZERİNE BİR ARAŞTIRMA

Abstract

Vergi mükellefleri ile vergi idaresi arasındaki etkileşimin vergi uyumu üzerindeki etkisi Kirchler, Hoelzl ve Wahl (2008) tarafından geliştirilen Kaygan Zemin Yaklaşımı (Slippery Slope Framework) çerçevesinde tartışılmaktadır. Kaygan Zemin Yaklaşımı’nın temel varsayımı, idarenin gücü ve idareye duyulan güven arasındaki dengenin vergi uyum düzeyinin temel belirleyicisi olduğudur. Bu araştırmada Kaygan Zemin Yaklaşımı çerçevesinde güven duygusunun vergi uyumu üzerindeki etkisinin güç tarafından düzenlenip düzenlenmediği incelenmiştir. Veriler anket yöntemi aracılığıyla Gümüşhane’de faaliyet gösteren 148 gelir ve kurumlar vergisi mükelleflerinden elde edilmiştir. PROCESS Makro Model 1 aracılığıyla ulaşılan analiz sonuçları, güvenin vergi uyumu üzerindeki etkisinde gücün düzenleyicilik etkisinin olmadığını göstermiştir. Ancak güç algısının düşük olduğu bireylerde; düşük düzey güven algısı ile yüksek düzey güven algısı arasındaki farkın vergi uyumu üzerindeki etkisi istatistiksel olarak anlamlıdır. Bu bağlamda vergi uyumluluğunu artırmak isteyen vergi otoritelerinin güç ile ilgili yaptırımlarından ziyade, diğer faktörlere odaklanması gerekmektedir. Nitekim Kaygan Zemin Yaklaşımı’nda vergi kayıp ve kaçaklarının en aza indirilmesi ve kamusal ihtiyaçlarının karşılanması için vergi gelirlerinin artırılması, mükelleflerin güven ve adalet algılarının yükseltilmesine de bağlıdır.

Keywords

• Güven
• Güç
• Vergi Uyumu
• Kaygan Zemin Yaklaşımı

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