TAXPAYER PSYCHOLOGY: A THEORETICAL ANALYSIS

Year 2016, Volume: 5 Issue: 10, 52 - 65, 11.01.2017

Muhammet Şahin

Abstract

Taxpayers’ attitudes and behaviours toward tax are variable. As taxpayers can be involved in tax compliance
behavior, they can also exhibit tax evasion or tax avoidance. The way in which these behaviors take place
depends on various factors. While some of these factors are based on individual characteristics such as
demographic variables and tax ethics, some of which are due to external factors such as the tax system and
public administration. The aim of the study is to examine the factors that are effective on the taxpayer
psychology in the light of the literature. The main conclusion from the study is that it would be appropriate for
each country’s revenue administration to develop its own alignment strategy as the factors affecting taxpayers’
attitudes towards taxation and their behaviors vary from country to country. 

Keywords

Taxpayer Psychology, Tax Awareness, Tax Compliance, Tax Morale.

MÜKELLEF PSİKOLOJİSİ: TEORİK BİR İNCELEME

Abstract

Mükelleflerin vergiler karşısındaki tutum ve davranışları değişkenlik göstermektedir. Mükellef, vergiye uyum
davranışında bulunabildiği gibi, vergiden kaçınma veya vergi kaçırma fiillerini de sergileyebilmektedir. Bu
davranışların hangi yönde gerçekleşeceği ise çeşitli faktörlere bağlıdır. Söz konusu faktörlerden bir kısmı
demografik değişkenler ve vergi ahlakı gibi bireysel özelliklere dayanırken, bir kısmı ise vergi sistemi ve kamu
yönetimi gibi dışsal etmenlerden kaynaklanmaktadır. Çalışmanın amacı mükellef psikolojisi üzerinde etkili
olan faktörlerin literatür ışığında açıklanmasıdır. Araştırmadan elde edilen temel sonuç mükelleflerin vergiler
karşısındaki tutum ve davranışlarını etkileyen faktörlerin ülkeden ülkeye değişkenlik göstermesinden dolayı,
her ülkenin gelir idaresinin kendi uyum stratejisini geliştirmesinin uygun olacağı yönündedir. 

Keywords

Mükellef Psikolojisi, Vergi Bilinci, Vergi Uyumu, Vergi Ahlakı.

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