Vergiye Uyum Sürecinde Mükellef Tipolojisi: Gümüşhane Vergi Mükellefleri Üzerine Bir Araştırma

Year 2025, Volume: 16 Issue: 2, 695 - 708, 31.05.2025

Candan Yılmaz Uğur

Abstract

Bu çalışma, hem ekonomik hem de psikolojik olarak seçilen vergi uyum faktörlerine yönelik benzer tutumlara sahip vergi mükelleflerini kümelemeyi amaçlamaktadır. Bu kapsamda Gümüşhane ilinde faaliyet gösteren 303 vergi mükellefinden oluşan örneklemden elde edilen veriler Açıklayıcı Faktör Analizi ve K- Ortalamalar Kümeleme Analizi kullanılarak analiz edilmiştir. Çalışmadan elde edilen sonuçlar; ekonomik ve psikolojik faktörlerin vergi uyumunu açıklamada etkili olduğu yönündedir. Öte yandan kümeleme analizinden elde edilen bulgular, vergi mükelleflerinin homojen bir grup olmadığını ve vergi yükümlülüklerini yerine getirmek için çok farklı mekanizmalarla uyarıldıklarını göstermektedir. Bu bağlamda vergi uyumluluğunu artırmak isteyen vergi otoritelerinin mükellef davranışlarını analiz etmesi ve vergi ile ilgili politikalarda mükellef davranışlarının dikkate alınması gerektiği düşünülmektedir.

Keywords

Vergi Uyumu , Ekonomik Faktörler , Psikolojik Faktörler , Mükellef Tipolojisi

Taxpayer Typology in Tax Compliance Process: A Research on Gümüşhane Taxpayers

Abstract

This study aims to determine the clustering of taxpayers and the factors shaping these clusters by using the taxpayer typologies model created by Torgler (2003). In this context, the data obtained from a sample of 303 taxpayers operating in Gümüşhane province were analysed using Explanatory Factor Analysis and K-Means Cluster Analysis. The results obtained from the study indicate that tax system complexity, tax morality, vertical justice, social norms, tax rate and horizontal justice are effective in explaining tax compliance. On the other hand, the findings from the cluster analysis show that taxpayers are not a homogeneous group and that they are stimulated by very different mechanisms to fulfil their tax obligations. In this context, it is thought that tax authorities who want to increase tax compliance should analyse taxpayer behaviours and taxpayer behaviours should be taken into consideration in tax-related policies.

Keywords

Tax Compliance , Economic Factors , Psychological Factors , Taxpayer Typology

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