Theoretical Perspective on Tax Evasion: An Analysis within the Framework of Crime Theories

Year 2025, Volume: 40 Issue: 4, 1125 - 1151, 01.10.2025

Hakan Özdemir

https://doi.org/10.24988/ije.1620342

Abstract

This study examines tax evasion through various criminological perspectives, including strain theory, rational choice theory, social learning theory, and control theories. The study aims to identify the fundamental motivations and structural factors that lead individuals and businesses to engage in illegal practices based on these theoretical frameworks. Theoretical analyses and related studies emphasize that economic pressures, social learning processes, and weakening social norms significantly contribute to tax evasion. Furthermore, the study highlights that effectively combating tax evasion requires not only legal measures but also the implementation of social and economic policies. The results demonstrate that addressing the strains, opportunities, and social influences that lead to tax evasion is critical for establishing a more equitable and sustainable tax system. In this context, integrating deterrence strategies into the system, strengthening social bonds, and promoting a culture of compliance are key to reducing tax evasion. By comprehensively analyzing the complex interactions between economic, social, and psychological factors involved in tax evasion, this study provides valuable insights for policymakers and academics seeking to develop more effective tax compliance strategies. On the other hand, by examining the phenomenon of tax evasion through the method of crime theories, it theoretically addresses the reasons for turning to practices other than what can be done and what cannot be done, and the method of effective combat methods for policy studies.

Keywords

Tax evasion , Theory of crimes , Criminology

Vergi Kaçakçılığına Teorik Bakış: Suç Teorileri Çerçevesinde Bir İnceleme

Abstract

Bu çalışma; gerilim teorisi, rasyonel seçim teorisi, sosyal öğrenme teorisi ve kontrol teorileri dahil olmak üzere çeşitli kriminolojik perspektiflerden vergi kaçakçılığını incelemektedir. Çalışma, bu teoriler ışığında bireylerin ve işletmelerin yasa dışı uygulamalara yönelmesine neden olan temel motivasyonları ve yapısal faktörleri ortaya koymayı amaçlamaktadır. Teorik analizler ve bu kapsamda yapılan çalışmalar; ekonomik baskılar, sosyal öğrenme süreçleri ve zayıflayan toplumsal normların vergi kaçakçılığına önemli katkılarda bulunduğunu vurgulamaktadır. Ayrıca, vergi kaçakçılığıyla etkin bir şekilde mücadele etmek için yalnızca yasal önlemlerin değil, aynı zamanda sosyal ve ekonomik politikaların da devreye girmesi gerektiğine dikkat çekilmektedir. Sonuçlar, vergi kaçakçılığına yol açan gerilimlerin, fırsatların ve toplumsal etkilerin ele alınmasının, daha adil ve sürdürülebilir bir vergi sistemi oluşturmak için kritik olduğunu ortaya koymaktadır. Bu bağlamda; caydırıcılık stratejilerinin sisteme entegrasyonu, sosyal bağların güçlendirilmesi ve uyum kültürünün teşvik edilmesi, vergi kaçakçılığını azaltmada kilit öneme sahiptir. Çalışma, vergi kaçakçılığında rol oynayan ekonomik, sosyal ve psikolojik faktörlerin karmaşık etkileşimini kapsamlı bir şekilde analiz ederek, vergi uyum stratejileri geliştirmek isteyen politika yapıcılar ve akademisyenler için değerli içgörüler sunmaktadır. Diğer yandan, vergi kaçakçılığı olgusunu suç teorileri bağlamında inceleyerek, bireylerin ve işletmelerin yasa dışı uygulamalara yönelme nedenlerini teorik bir çerçevede ele almakta ve politika yapıcılar için etkili mücadele stratejileri önerilmektedir.

Keywords

Vergi kaçakçılığı , Suç teorisi , Kriminoloji

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