Bütçe Şeffaflığının Vergi Kaçırma Eğilimini Azaltmadaki Rolü: Ampirik Bir Analiz

Year 2025, Volume: 16 Issue: 3, 948 - 960, 29.09.2025

Nazlı Keyifli Şentürk , Ayşe Atılgan Yaşa

Abstract

Bu çalışmada 2006-2021 dönemi için bütçe şeffaflığının bireylerin vergi ahlakı üzerindeki etkisi gelişmiş ve gelişmekte olan 19 ülke özelinde ampirik olarak analiz edilmiştir. Bu amaca yönelik olarak çalışmada Sistem Genelleştirilmiş Momentler Yönteminden yararlanılmıştır. Çalışmada vergi ahlakı değişkeni vergi kaçırma eğilimini ölçen Dünya Değerler Anketi (WVS) veri tabanından elde dilen anket sorusu yardımıyla, bütçe şeffaflığı değişkeni ise Uluslararası Bütçe Ortaklığı (IBP) tarafından yayınlanan Açık Bütçe Endeksi ile işlevselleştirilmiştir. Çalışmanın ampirik bulguları panel ülkelerinde bütçe şeffaflığının vatandaşların güvenini sağlamasının yanı sıra vergi kaçırma eğilimlerinin anlamlı bir ölçüde azalttığını ortaya koymaktadır. Ayrıca bulgular, bireylerin dini inancı, eğitim düzeyi, üzerlerindeki vergi yükü ve ülkede yolsuzluk arttıkça, gelir dağılımı bozuldukça vergi kaçırma eğilimlerini arttıracağını göstermektedir. Ekonomik büyüme ve vergi ahlakı arasında ise istatiksel olarak anlamlı bir ilişki mevcut değildir.

Keywords

Bütçe Şeffaflığı , Vergi Ahlakı , GMM

The Role of Budget Transparency in Reducing Tax Evasion Tendencies: An Empirical Analysis

Abstract

This study empirically analyzes the impact of budget transparency on individuals' tax morale across 19 developed and developing countries for the period 2006–2021. The research employs the System Generalized Method of Moments (GMM) approach. Tax morale is operationalized using a survey question from the World Values Survey (WVS) database that measures attitudes toward tax evasion, while budget transparency is quantified through the Open Budget Index published by the International Budget Partnership (IBP). The empirical findings indicate that budget transparency significantly reduces tax evasion tendencies and fosters trust among citizens in the panel countries. Moreover, the results reveal that individuals are more likely to evade taxes as their religious beliefs, education levels, tax burden, and perceptions of corruption increase or as income inequality worsens. There is no statistically significant relationship between economic growth and tax morality.

Keywords

Budget Transparency , Tax Morale , GMM

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