THE EFFECT OF SOCIAL NORMS AND DISTRIBUTIVE FAIRNESS ON TAX COMPLIANCE

Abstract

When we look at the countries’ economies today, small and medium-sized enterprises constitute approximately 95-99 % of the enterprises, and their share in countries’ economies in terms of investment, export, and employment is constantly increasing. This makes them an important group in terms of tax compliance. The purpose of this study is to identify the effect of the social norms and perception of distributive fairness in small and medium-sized enterprises in Bursa on tax compliance. Three different scales were used to measure tax compliance intention, social norms, and distributive fairness in the study. As a result of the estimated model, it was revealed that the tax compliance intention was affected by distributive fairness and social norms. Distributive fairness directly and positively affects tax compliance intention. Personal norms affected tax compliance significantly and positively. Subjective norms have a significant and positive effect on distributive fairness and at the same time, they reveal their indirect effect on the intention of tax compliance through distributive fairness. According to the findings, the tax compliance intention is significantly and positively affected by both social norms and distributive fairness. This indicates the importance of social norms and distributive fairness to reveal the intention of tax compliance.

Keywords

• Tax Compliance Intention, Social Norms, Subjective Norms, Distributive Fairness, Retributive Fairness
• Tax Compliance Intention
• Social Norms
• Subjective Norms
• Distributive Fairness
• Retributive Fairness

SOSYAL NORMLAR VE DAĞITIM ADALETİ ALGISININ VERGİ UYUMU ÜZERİNDEKİ ETKİLERİ

Abstract

Bugün ülke ekonomilerine bakıldığında, küçük ve orta ölçekli işletmelerin, tüm işletmelerin yaklaşık %95-99'unu oluşturduğu ve yatırım, ihracat ve istihdam açısından ülke ekonomilerindeki paylarının sürekli arttığı görülmektedir. Bu da onları vergi uyumu açısından önemli bir grup haline getirmektedir. Bu çalışmanın amacı, vergi uyum niyetinin, sosyal normlar ve dağıtım adaleti tarafından nasıl etkilendiğinin küçük ve orta ölçekli işletmeler açısından incelenmesidir. Çalışmada vergi uyum niyetini, sosyal normları ve dağıtım adaletini ölçmek için üç farklı ölçek kullanılmıştır. Yapısal eşitlik modeli oluşturulduktan sonra tahmin edilmiştir. Tahmin edilen model sonucunda, vergi uyum niyetinin, dağıtım adaleti ve sosyal normlar tarafından etkilendiği bulgusuna ulaşılmıştır. Dağıtım adaleti doğrudan ve pozitif olarak vergi uyum niyetini etkilemektedir. Kişisel normlar, vergi uyumunu pozitif ve anlamlı şekilde etkilemektedir. Subjektif normların dağıtım adaleti üzerinde anlamlı ve pozitif bir etkisi vardır ve aynı zamanda dağıtım adaleti yoluyla vergi uyum niyeti üzerindeki dolaylı etkileri de söz konusudur. Tahmin edilen modelin bulgularına göre, vergi uyum niyeti hem sosyal normlardan hem de dağıtım adaletinden anlamlı ve pozitif bir şekilde etkilenmektedir. Bu sonuç vergi uyum niyetini ortaya koymak için sosyal normların ve dağıtım adaletinin önemini göstermektedir.

Keywords

• Vergi Uyum Niyeti
• Sosyal Normlar
• Sübjektif Normlar
• Dağıtım Adaleti
• Ceza Adaleti

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