Tek Pencere Sistemi Kullanımının Gümrük Müşavirlerinin Vergi Uyumuna Etkisi: YEM Modeli ile Analizi

Year 2022, , 447 - 462, 29.12.2022

Ufuk Selen , Zuhal Akbelen

https://doi.org/10.30927/ijpf.1173022

Abstract

Çalışmada Türkiye’de gümrük müşavirlerinin, bir e-devlet uygulaması olan, Tek Pencere Sistemini (TPS) kullanım niyetini belirleyen faktörlerin ve ayrıca TPS’nin kullanım niyetinin vergi uyumu üzerindeki etkisinin belirlenmesi amaçlanmıştır. Araştırmanın ana evreni Türkiye’deki gümrük müşavirleri olarak belirlenmiş ve örnek kitle İstanbul, Ankara, Bursa ve İzmir ve Kocaeli Gümrük Müşavirleri Derneklerine üye gümrük müşavirleri arasından gönüllülük esasına göre seçilmiştir. Belirlenen örnek kitleden doğrudan veri toplama yöntemiyle derlenen veriler faktör analizine ve ardından yapısal eşitlik analizine tabi tutulmuştur. Analizler sonucunda TPS kullanım niyetinin 4 faktörden etkilendiği ve kulanım niyetinin vergi uyumunu belirlediği görülmüştür. Hizmet kalitesinin TPS’nin kullanım niyetini en güçlü ve pozitif yönlü etkileyen değişken olduğu, buna karşın yarar algısının kullanım niyeti üzerindeki etkisinin zayıf ve anlamsız olduğu belirlenmiştir.

Keywords

Vergi Uyumu, E-Devlet, Gümrük Vergisi, Gümrük, Tek Pencere Sistemi

Supporting Institution

Bursa Uludağ Üniversitesi Rektörlüğü Bilimsel Araştırma Projeleri Birimi

Project Number

SGA/2021-452

Thanks

Bu çalışmanın üretilmesinde kaynak oluşturan "Türkiye'de Gümrük Müşavirlerinin e-Devlet Uygulamalarına Yönelik Algı ve Tutumlarının Analizi" isimli projemizi destekleyen Bursa Uludağ Üniversitesi Rektörlüğü Bilimsel Araştırma Projeleri Birimi’ne teşekkür ederiz.

The Effect of Single Window System on Tax Compliance of Customs Brokers: Analysis with YEM Model

Abstract

In this study, it is aimed to determine the factors that determine the intention to use the Single Window System (TPS), which is an e-government application, of customs brokers in Turkey, and also to determine the effect of the intention to use TPS on tax compliance. The main universe of the study has been determined as customs brokers in Turkey. The data collected from the determined sample group by direct data collection method were subjected to factor analysis and then to structural equation analysis. As a result of the analyzes, it has been revealed that the TPS usage intention is affected by 4 factors and it affects tax compliance as an intervening variable. It has been observed that the variable that most strongly and positively affects TPS's intention to use is service quality, whereas the effect of utility perception on intention to use is weak and insignificant.

Keywords

Tax Compliance, E-Government, Customs Duty, Customs, Single Window System

Project Number

SGA/2021-452

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