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Devlet ve Mükellef Etkileşimi: Vergisel Yaptırım ve Kolaylıkların Yarattığı Mükellef Tipleri

Year 2020, Volume: 5 Issue: 1, 144 - 166, 24.07.2020
https://doi.org/10.30927/ijpf.677622

Abstract

Bireylerin tüm iktisadi eylemlerinde olduğu gibi vergiye uyum ya da uyumsuzluğu da toplumsal, kültürel ve psikolojik faktörlerle örülmüştür. Özellikle çıkarılan vergi politikalarının her zaman niyetlenilmemiş sonuçları olabildiği/olabileceği düşüncesinden hareketle vergisel veya diğer faktörlerin vergi dünyasında nasıl bir etki yarattığı önem taşır. Formel bir kural olarak, vergisel yaptırımlar veya kolaylıklar (VYK) da mükellef davranışları üzerinde benzer etkiler yaratarak sistem içinde farklı mükellef tipleri ortaya çıkarır. Bu çerçevede çalışmada mükelleflerin vergi ödeme ya da ödememe eğilimlerini belirleyen faktörlerin vergiye uyum sürecini nasıl etkilediği ve sürecin sonucunda ortaya çıkan mükellef tipleri sınıflandırılmaya çalışılacaktır.

References

  • Akerlof, G.A. & Kranton, R.E. (2016), Kimlik İktisadı, Ankara: Efil Yayınevi.
  • Allİngham, M.G. &Sandmo, A. (1972), "Income Tax Evasion: A Theoretical Analysis". Journal of Public Economics, 1 (3/4), 323-338.
  • Alm, J., Sanchez, I.& De Juan, A., (1995), “Economic and Non-Economic Factors In Tax Compliance”, 48 (1), Kyklos, 3-18.
  • Alm, J. & Martinez-Vazquez, J. (2003), “Institutions, Paradigms, and Tax Evasion in Developing and Transition Countries”, J. Alm & J. Martinez –Vazquez (Der.), Public Finance in Developing And Transition Countries: Essays in Honor of Richard Bird içinde, Cheltenham, UK: Edward Elgar.
  • Aspers, P. (2007), “Nietzsche’s Sociology”, Sociological Forum, 22 (4), 475-499.
  • Baloğlu, B. ve Baloğlu, F. (2010), Toplumsal Yapı ve Verginin Toplumsal Bileşenleri, İstanbul: İTO Yayını, 2010-62 . Becker, G. S. (1968), "Crime And Punishment: An Economic Approach", Journal of Political Economy, 22, 169-217.
  • Braitwaite, V. (2002), “Dancing With Tax Authorities: Motivational Postures and Non-Compliant Actions”, V.
  • Braithwaite (Der.), Taxing Democracy: Understanding Tax Avoidance and Evasion içinde, Ashgate: Aldershot, 15-40.
  • Braitwaite, V. (2009), Defiance in Taxation and Governance, Cheltenham, UK: Edward Elgar.
  • Collins, J.H. ve Plumlee, R.D. (1990), "The Taxpayer’s Labor and Reporting of Decision: The Effect of Audit Schemes?", The Accounting Review, 66 (3), 559-576.
  • Cullis, J., Jones, P. ve Lewis, A. (2010), “Tax Compliance: Social Norms, Culture and Endogeneity”, J. Alm, J. Martinez-Vazquez ve B. Torgler (Der.), Developing Alternative Frameworks For Explaining Tax Compliance içinde, London and New York: Routledge, 35-55.
  • Didinmez, I. ve Seçilmiş, E. (2018), “İdare Mükellef İlişkilerinin Vergi Uyumu Üzerine Etkileri”, AİB0. SBE. Dergisi, 18 (2), 105-128.
  • Durham, Y., Manly, T.S. ve Ritsema C. (2014), "The Effects of Income Source, Context, and Income Level on Tax Compliance Decisions in a Dynamic Experiment", Journal of Economic Psychology, 40, 220-233.
  • Feld, L.P. ve Frey, B.S. (2002), “Trust Breeds Trust: How Taxpayers Are Treated”, Economics of Governance, 3, 87-99.
  • Feld, L.P. ve Frey, B.S. (2007), “Tax Compliance as a Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation”, Law & Policy, 29 (1), 102-120.
  • Frey, B. ve Torgler, B. (2004), “Taxation and Conditional Cooperation”, Working Paper, 2004-20. Frey, B.S. ve Stutzer, A. (2001), "Economics and Psychology: From Imperialistic to Inspired Economics", Philosophie Economique, 2, 5-22.
  • James, S. ve Alley, C. (2002), “Tax Compliance, Self-Assesment and Tax Administration”, Journal of Finance and Management in Public Services, 2 (2), 27-42.
  • Kelman, H. C. (1961), "Processes of Opinion Change," Public Opinion Quarterly, 25 (1), 57-78
  • Kirchler, E., (2007), The Economic Psychology of Tax Behaviour, UK:, Cambridge University Press.
  • Knack, S. ve Keefer, P. (1997), “Does Social Capital Have an Economic Payoff? A Cross Country Investigation”, The Quarterly Journal of Economics, 112 (4), 1252-1288.
  • La Porta, R., Lopez-Silanes, F., Schleifer, A. &Vishney, R.W. (1997), “Trust in Large Organization”, American Economic Review Papers and Proceedings, 87, 333-38
  • Levi, M. (1988), Of The Rule and Revenue, Los Angeles: University of California Press.
  • Malik, A.S. & Schwab, R.M. (1991), "The Economics of Tax Amnesties", Journal of Public Economics, 46 (1), 29-49.
  • Martin, I.W., Mehrotra, A.K. & Prasad, M. (2009), “The Thunder of History: The Origins and Developments of The New Fiscal Sociology”, I.W. Martin, A.K. Mehrotra, & M. Prasad (Der.), The New Fiscal Sociology, Taxation in Comparative and Historical Perspective içinde, Cambridge: Cambridge University Press, 1-27.
  • Murphy, K., (2004), “The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders”, Law and Human Behavior, 28 (2), 187-209.
  • Murphy, K., (2005), “Regulating More Effectively: The Relationship Between Procedural Justice, Legitimacy and Tax Non-Compliance”, Journal of Law and Society, 32, 562-589 . Musgrave, R.A. (1999), “The Nature of The Fiscal State: The Roots of My Thinking”, Buchanan, J. M. & R. A. Musgrave (Der.), Public Finance aand Public Choice: Two Contrasting Visions of The State içinde, Cambridge: MIT Press, 29-49.
  • Nerre, B. (2008), “Tax Culture: A Basic Concept For Tax Politics”, Economic Analysis and Policy, 38 (1), 153-167.
  • Norris, P. (1999), “Conclusion: The Growth of Critical Citizens and Its Consequences”, P. Norris (Der.), Critical Citizens, Global Support For Democratic Governance içinde, Oxford: Oxford University Press, 257-272.
  • Önder, İ. (1992), “Vergi Ahlakı, Verginin Altyapısı ve Yasal Çerçeve ile Gelir Vergisinde Hayat Standardı Esası”, Türkiye 1. Vergi Kongresi, 14-15 Ocak, Ankara.
  • Özgüdenli, V.A., (2018), “Vergi Etiği Açısından Vergi Afları”, Gaziantep University Journal of Social Sciences, Etik Özel Sayısı, 17, 34-46.
  • Roth, J., Scholz, J.T. & Witte, A.D. (1989), Taxpayer Compliance: An Agenda For Research, Vol. I, Philadelphia: University of Pennsylvania Press.
  • Saruç, T. (2015), Vergi Uyumu Teori Ve Uygulama, 2. Baskı, Ankara: Seçkin Kitapevi.
  • Scholz, J.T. (1998), “Trust, Taxes and Compliance”, J. Braithwaite ve M. Levi (Der.), Trust and Governance, New York: Sage, 135-166.
  • Schumpeter, J.A. (1954 1996), “The Crisis Of The Tax State”, Economic Sociology, Vermont: Edward Elgar Publishing, 115-128.
  • Sen, A. (1999), Özgürlükle Kalkınma, Y. Alogan (Çev.), İstanbul: Ayrıntı Yayınları.
  • Sigala, M., Burgoyne, C. & Webley, P. (1999), "Tax Comminication and Social Influence: Evidence from a British Sample", Journal of Community and Applied Social Psychology, 9 (3), 237-241.
  • Sztompka, P. (1997), “Trust, Distrust and The Paradox Of Democracy”, Wissenschaftszentrum Berlin Für Sozialforschung Ggmbh (Wzb) Reichpietschufer 50, P97-003, D-10783, Berlin, Http: //Bibliothek.Wz-Berlin.De/Pdf/1997/P97-003.Pdf, 3-13, (23.12.2007).
  • Şanver, C. (2017), “Türk Vergi Sisteminde Vergi Kabahat Ve Suçlarına Uygulanan Yaptırımların Caydırıcılığı Araştırması”, (Çevrimiçi: Https://Www.Researchgate.Net/Publication/329013696) (24.8.2019)
  • Torgler, B. (2003), Tax Morale: Theory And Empirical Analysis of Tax Compliance, (Phd Thesis), Basel: Der Universitat Basel.
  • Torgler, B. (2007), Tax Compliance and Tax Morale: A Theoritical and Empirical Analysis, Cheltenham ve Northampton: Edward Elgar Publishing.
  • Torgler, B., (2011), “Tax Moral and Compliance – Review of Evidence and Case Studies For Europe”, Policy Research Working Paper, 5922, World Bank.

Interaction of Government and Taxpayer: Types of Taxpayers Created Through Tax Sanctions and Incentives

Year 2020, Volume: 5 Issue: 1, 144 - 166, 24.07.2020
https://doi.org/10.30927/ijpf.677622

Abstract

The purpose of this study is to define the taxpayer types that are existing through determining the effects of tax sanctions and incentives (TSI) on taxpayer behaviors that are bonded with trust and power relations in the interaction of the society. TSIs existing in the tax system are tax policies that are used to regulate the tax world. These policies have the potential to change the relations and social interactions between government and taxpayers along with the increase in tax revenues. While the interaction derived from “clash” between government and taxpayer renders dominance and power as a prominent factor, a collaborative interaction provides more trust. In this context, establish tax compliance, together with taxpayers being homo economicus, the perspective of a social human setting forth the interaction and relations with its social environment should be taken into account as well. It could be seen that voluntarily compliant taxpayer type emerging in a modern tax system is a consequence of tax authority’s policy choices relying on relations with trust. Theoretically, the effects of new rules that TSIs’ have brought into the tax world on taxpayer behaviors presents the existence of taxpayer types that are; compulsorily compliant, compliant, and voluntarily compliant. It has been determined that strategic and compliant taxpayer types have emerged by relying on relationships with trust, while compulsorily compliant taxpayer types have emerged by relying heavily on relationships of power.

References

  • Akerlof, G.A. & Kranton, R.E. (2016), Kimlik İktisadı, Ankara: Efil Yayınevi.
  • Allİngham, M.G. &Sandmo, A. (1972), "Income Tax Evasion: A Theoretical Analysis". Journal of Public Economics, 1 (3/4), 323-338.
  • Alm, J., Sanchez, I.& De Juan, A., (1995), “Economic and Non-Economic Factors In Tax Compliance”, 48 (1), Kyklos, 3-18.
  • Alm, J. & Martinez-Vazquez, J. (2003), “Institutions, Paradigms, and Tax Evasion in Developing and Transition Countries”, J. Alm & J. Martinez –Vazquez (Der.), Public Finance in Developing And Transition Countries: Essays in Honor of Richard Bird içinde, Cheltenham, UK: Edward Elgar.
  • Aspers, P. (2007), “Nietzsche’s Sociology”, Sociological Forum, 22 (4), 475-499.
  • Baloğlu, B. ve Baloğlu, F. (2010), Toplumsal Yapı ve Verginin Toplumsal Bileşenleri, İstanbul: İTO Yayını, 2010-62 . Becker, G. S. (1968), "Crime And Punishment: An Economic Approach", Journal of Political Economy, 22, 169-217.
  • Braitwaite, V. (2002), “Dancing With Tax Authorities: Motivational Postures and Non-Compliant Actions”, V.
  • Braithwaite (Der.), Taxing Democracy: Understanding Tax Avoidance and Evasion içinde, Ashgate: Aldershot, 15-40.
  • Braitwaite, V. (2009), Defiance in Taxation and Governance, Cheltenham, UK: Edward Elgar.
  • Collins, J.H. ve Plumlee, R.D. (1990), "The Taxpayer’s Labor and Reporting of Decision: The Effect of Audit Schemes?", The Accounting Review, 66 (3), 559-576.
  • Cullis, J., Jones, P. ve Lewis, A. (2010), “Tax Compliance: Social Norms, Culture and Endogeneity”, J. Alm, J. Martinez-Vazquez ve B. Torgler (Der.), Developing Alternative Frameworks For Explaining Tax Compliance içinde, London and New York: Routledge, 35-55.
  • Didinmez, I. ve Seçilmiş, E. (2018), “İdare Mükellef İlişkilerinin Vergi Uyumu Üzerine Etkileri”, AİB0. SBE. Dergisi, 18 (2), 105-128.
  • Durham, Y., Manly, T.S. ve Ritsema C. (2014), "The Effects of Income Source, Context, and Income Level on Tax Compliance Decisions in a Dynamic Experiment", Journal of Economic Psychology, 40, 220-233.
  • Feld, L.P. ve Frey, B.S. (2002), “Trust Breeds Trust: How Taxpayers Are Treated”, Economics of Governance, 3, 87-99.
  • Feld, L.P. ve Frey, B.S. (2007), “Tax Compliance as a Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation”, Law & Policy, 29 (1), 102-120.
  • Frey, B. ve Torgler, B. (2004), “Taxation and Conditional Cooperation”, Working Paper, 2004-20. Frey, B.S. ve Stutzer, A. (2001), "Economics and Psychology: From Imperialistic to Inspired Economics", Philosophie Economique, 2, 5-22.
  • James, S. ve Alley, C. (2002), “Tax Compliance, Self-Assesment and Tax Administration”, Journal of Finance and Management in Public Services, 2 (2), 27-42.
  • Kelman, H. C. (1961), "Processes of Opinion Change," Public Opinion Quarterly, 25 (1), 57-78
  • Kirchler, E., (2007), The Economic Psychology of Tax Behaviour, UK:, Cambridge University Press.
  • Knack, S. ve Keefer, P. (1997), “Does Social Capital Have an Economic Payoff? A Cross Country Investigation”, The Quarterly Journal of Economics, 112 (4), 1252-1288.
  • La Porta, R., Lopez-Silanes, F., Schleifer, A. &Vishney, R.W. (1997), “Trust in Large Organization”, American Economic Review Papers and Proceedings, 87, 333-38
  • Levi, M. (1988), Of The Rule and Revenue, Los Angeles: University of California Press.
  • Malik, A.S. & Schwab, R.M. (1991), "The Economics of Tax Amnesties", Journal of Public Economics, 46 (1), 29-49.
  • Martin, I.W., Mehrotra, A.K. & Prasad, M. (2009), “The Thunder of History: The Origins and Developments of The New Fiscal Sociology”, I.W. Martin, A.K. Mehrotra, & M. Prasad (Der.), The New Fiscal Sociology, Taxation in Comparative and Historical Perspective içinde, Cambridge: Cambridge University Press, 1-27.
  • Murphy, K., (2004), “The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders”, Law and Human Behavior, 28 (2), 187-209.
  • Murphy, K., (2005), “Regulating More Effectively: The Relationship Between Procedural Justice, Legitimacy and Tax Non-Compliance”, Journal of Law and Society, 32, 562-589 . Musgrave, R.A. (1999), “The Nature of The Fiscal State: The Roots of My Thinking”, Buchanan, J. M. & R. A. Musgrave (Der.), Public Finance aand Public Choice: Two Contrasting Visions of The State içinde, Cambridge: MIT Press, 29-49.
  • Nerre, B. (2008), “Tax Culture: A Basic Concept For Tax Politics”, Economic Analysis and Policy, 38 (1), 153-167.
  • Norris, P. (1999), “Conclusion: The Growth of Critical Citizens and Its Consequences”, P. Norris (Der.), Critical Citizens, Global Support For Democratic Governance içinde, Oxford: Oxford University Press, 257-272.
  • Önder, İ. (1992), “Vergi Ahlakı, Verginin Altyapısı ve Yasal Çerçeve ile Gelir Vergisinde Hayat Standardı Esası”, Türkiye 1. Vergi Kongresi, 14-15 Ocak, Ankara.
  • Özgüdenli, V.A., (2018), “Vergi Etiği Açısından Vergi Afları”, Gaziantep University Journal of Social Sciences, Etik Özel Sayısı, 17, 34-46.
  • Roth, J., Scholz, J.T. & Witte, A.D. (1989), Taxpayer Compliance: An Agenda For Research, Vol. I, Philadelphia: University of Pennsylvania Press.
  • Saruç, T. (2015), Vergi Uyumu Teori Ve Uygulama, 2. Baskı, Ankara: Seçkin Kitapevi.
  • Scholz, J.T. (1998), “Trust, Taxes and Compliance”, J. Braithwaite ve M. Levi (Der.), Trust and Governance, New York: Sage, 135-166.
  • Schumpeter, J.A. (1954 1996), “The Crisis Of The Tax State”, Economic Sociology, Vermont: Edward Elgar Publishing, 115-128.
  • Sen, A. (1999), Özgürlükle Kalkınma, Y. Alogan (Çev.), İstanbul: Ayrıntı Yayınları.
  • Sigala, M., Burgoyne, C. & Webley, P. (1999), "Tax Comminication and Social Influence: Evidence from a British Sample", Journal of Community and Applied Social Psychology, 9 (3), 237-241.
  • Sztompka, P. (1997), “Trust, Distrust and The Paradox Of Democracy”, Wissenschaftszentrum Berlin Für Sozialforschung Ggmbh (Wzb) Reichpietschufer 50, P97-003, D-10783, Berlin, Http: //Bibliothek.Wz-Berlin.De/Pdf/1997/P97-003.Pdf, 3-13, (23.12.2007).
  • Şanver, C. (2017), “Türk Vergi Sisteminde Vergi Kabahat Ve Suçlarına Uygulanan Yaptırımların Caydırıcılığı Araştırması”, (Çevrimiçi: Https://Www.Researchgate.Net/Publication/329013696) (24.8.2019)
  • Torgler, B. (2003), Tax Morale: Theory And Empirical Analysis of Tax Compliance, (Phd Thesis), Basel: Der Universitat Basel.
  • Torgler, B. (2007), Tax Compliance and Tax Morale: A Theoritical and Empirical Analysis, Cheltenham ve Northampton: Edward Elgar Publishing.
  • Torgler, B., (2011), “Tax Moral and Compliance – Review of Evidence and Case Studies For Europe”, Policy Research Working Paper, 5922, World Bank.
There are 41 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Filiz Baloğlu This is me 0000-0003-4400-7864

Nazan Susam 0000-0003-4400-7864

Publication Date July 24, 2020
Submission Date January 20, 2020
Acceptance Date June 22, 2020
Published in Issue Year 2020 Volume: 5 Issue: 1

Cite

APA Baloğlu, F., & Susam, N. (2020). Devlet ve Mükellef Etkileşimi: Vergisel Yaptırım ve Kolaylıkların Yarattığı Mükellef Tipleri. International Journal of Public Finance, 5(1), 144-166. https://doi.org/10.30927/ijpf.677622

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