Research Article
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The impact of demographic factors on tax compliance

Year 2020, Volume: 3 Issue: 2, 11 - 21, 28.12.2020

Abstract

One of the most important duties of countries is to provide goods and services to their citizens. Moreover, they need income to realize and maintain these goods and services. Governments provide this requirement from various sources and among these sources, taxes is the largest one and the history of taxes dates back to the first countries founded in history. Due to being the main source of financing, governments strive to maximize their tax revenues; and try to minimize tax losses and evasions. In other words, it expects its citizens to fully comply with the tax, declare all their income, and pay all their taxes. On the other hand, due to creating a burden on them, taxpayers try to avoid taxes as much as possible. In other words, they want to pay the least tax. In the relevant framework, the factors behind the motivation of individuals to comply with taxes are becoming important. In this study, after defining tax compliance and its phases in the first section, demographic factors that have an impact on tax compliance are discussed. The relevant demographic factors are the demographic factors that have been agreed upon in the studies conducted in the literature to date. The conclusion reached is that these factors may have the same effects in different countries-regions as well as different effects, and analysis should be made by focusing on the country-region for a clearer result.

References

  • Abdul, M. (2001). Personal income tax non-compliance in Malaysia. Unpublished Doctorate Theses, Victoria University of Technology, Melbourne.
  • Alm, J. (1991). A Perspective on the experimental analysis of taxpayer reporting. The Accounting Review 66(3), 577-593.
  • Alm, J., ve Gomez, J. L. (2008). Social capital and tax morale in Spain. Economic Analysis & Policy 38(1), 73-87.
  • Alm, J., Martinez-Vazquez, J., ve Torgler, B. (2005). Russian tax morale in the 1990s. Proceedings Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association 98, 287-292.
  • Alm, J., ve Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology 27(2), 224-246.
  • Andreoni, J., Erard, B., ve Feinstein, J. (1998). Tax compliance. Journal of Economic Literature 36(2), 818-860.
  • Asante, S., ve Baba, A. (2011). Tax compliance among self-employed in Ghana: Do demographic characteristics matter?. International Business and Management 3(1), 86-91.
  • Blumenthal, M., ve Slemrod J. (1992). The compliance cost of the U.S. individual ıncome tax system: A second look after tax reform. National Tax Journal 45(2), 185-202.
  • Bobek, D.D., Roberts, R.W., ve Sweeney, J.T. (2007). The social norms of tax compliance: Evidence from Australia, Singapore, and The United States. Journal of Business Ethics 74(1), 49-64.
  • Braithwaite, V., Reinhart, M., ve Smart, M. (2010). Tax non-compliance among the under- 30s: Knowledge, morale or skepticism? Torgler, B., Alm, J., and Martinez-Vazquez, J. (Ed.), Developing Alternative Frameworks for Explaining Tax Compliance (pp. 217-237), London: Routledge.
  • Chung, J., ve Trivedi, V.U. (2003). The effect of friendly persuasion and gender on tax compliance behavior. Journal of Business Ethics 47(2), 133-145.
  • Doerrenberg, P., ve Peichl, A. (2013). Progressive taxation and tax morale. Public Choice 155(3-4), 293–316.
  • Dubin, J.A., ve Wilde, L.L. (1988). An empirical analysis of federal ıncome tax auditing and compliance. National Tax Journal 41(1), 61-74.
  • Eiya, O., Ilaboya, O.J., ve Okoye, A. (2016). Religiosity and tax compliance: empirical evidence from Nigeria. Igbinedion University Journal of Accounting 1(1), 27-41. European Social Survey [ASA] (2020). Data and Documentation. https://www.europeansocialsurvey.org/data/
  • European Values Study [ADA] (2020). Methodology, Data, Documentation. https://europeanvaluesstudy.eu/methodology-data-documentation/ Feinstein, J.S. (1991). An econometric analysis of ıncome tax evasion and its detection. The RAND Journal of Economics 22(1), 14-35.
  • Franzoni, L.A. (1998). Tax evasion and tax compliance. B. Bouckaert, and G. De Geest (Ed.), Encyclopedia of Law and Economics (pp. 52-94), Cheltenham: Edward Elgar. Freudenberg, B., Sadiq, K., Mohdali, R., ve Pope, J. (2014). The influence of religiosity on taxpayers’ compliance attitudes. Accounting Research Journal 27(1), 71-91.
  • Frey, B. S., ve Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics 35(1), 136–159.
  • Gerxhani, K., ve Schram, A. (2006). Tax evasion and ıncome source: A comparative experimental study. Journal of Economic Psychology 27(1), 402–422.
  • Grasmick, H. G., Kinsey, K., ve Cochran, J. K. (1991). Denomination, religiosity and compliance with the law: A study of adults. Journal for the Scientific Study of Religion 30(1), 99-107.
  • Grasso, L.P., ve Kaplan, S.E. (1998). An examination of ethical standards for tax issues. Journal of Accounting Education 16(1), 85-100.
  • Hofmann, E., Voracek, M., Bock, C., ve Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology 62, 63-71.
  • James, S., ve Alley, C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27-42.
  • Kasipillai, J. ve Abdul-Jabbar, H. (2006). Gender and ethnicity differences in tax compliance. Asian Academy of Management Journal 11(2), 73-88.
  • Kirchler, E., Hoelzl, E., ve Wahl, I. (2008) Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology 29, 210-225.
  • Kirchler, E., ve Maciejovsky, B. (2001). Tax compliance within the context of gain and loss situations, expected and current asset position, and profession. Journal of Economic Psychology 22(2), 173-194.
  • Lago-Peñas, I., ve Lago-Peñas, S. (2010). The determinants of tax morale in comparative perspective: Evidence from european countries. European Journal of Political Economy 26(4), 441-453.
  • Leonardo, G. ve Martinez-Vazquez, J. (2016). Politicians, bureaucrats, and tax morale: What shapes tax compliance attitudes? International Studies Program Working Paper 16-08, Andrew Young School of Policy Studies. https://icepp.gsu.edu/files/2016/08/icepp1608.pdf
  • Martinez-Vazquez, J., ve Torgler, B. (2009). The evolution of tax morale in modern Spain. Journal of Economic Issues, 43(1), 1-28.
  • Mason R. ve Calvin, L.D. (1978). A study of admitted ıncome tax evasion. Law & Society Review, 13(1), 73-89.
  • McGee, R.W. (2012). Gender and the ethics of tax evasion: An empirical study of 82 countries. McGee, R.W. (Ed.), The Ethics of Tax Evasion: Perspectives in Theory and Practice (pp. 415-439), New York: Springer-Verlag.
  • Nadaroğlu, H. (1992). Kamu maliyesi teorisi. İstanbul: Beta Basım Yayın Dağıtım.
  • Olowookere, J.K., ve Fasina, H. T. (2013). Taxpayers’ education: A key strategy in achieving voluntary compliance in Lagos State, Nigeria. European Journal of Business and Management 5(10), 146-154.
  • Orviska, M., ve Hudson, J. (2002). Tax evasion, civic duty and law abiding citizen. European Journal of Political Economy 19(1), 83-102.
  • Randlane, K. (2012). Tax compliance and tax attitudes: The case of Estonia. Journal of Management & Change 29(1), 89-103.
  • Roxas, M.L., ve Stoneback, J.Y. (2004). The importance of gender across cultures in ethical decision-making. Journal of Business Ethics 50(2), 149-165.
  • Rotz, W., Murlow, J., ve Falk, E. (1994). The 1995 Taxpayer Compliance Measurement Program (TCMP) sample redesign: A case history. In JSM Proceedings, Survey Research Methods Section, Alexandria, VA: American Statistical Association (699–703). Retrieved from http://www.asasrms.org/Proceedings/papers/1994_119.pdf
  • Ruiu, G., ve Lisi, G. (2011). Tax morale, slippery-slope framework and tax compliance: A cross-section analysis. Working Paper 5/2011. Dipartimento di Scienze Economiche. Cassino (FR): Università degli Studi di Cassino. https://core.ac.uk/download/pdf/6279366.pdf
  • Slemrod, J. (1985). An empirical test for tax evasion. The Review of Economics and Statistics 67(2), 232-238.
  • Song, Y., ve Yarbrough, T.E. (1978). Tax ethics and taxpayer attitudes: A survey. Public Administration Review 38(5), 442-452.
  • Strielkowski, W., ve Cabelkova, I. (2015). Religion, culture, and tax evasion: Evidence from the Czech Republic. Religions 6(1), 657–669.
  • Tauchen, H.V., Witte, A.D. ve Beron, K.J. (1993). Tax compliance: An investigation using Individual Taxpayer Compliance Measurement Program (TCMP) data. Journal of Quantitative Criminology 9(2), 177-202.
  • Torgler, B., ve Schaltegger, C.A. (2005). Tax morale and fiscal policy. Working Paper No. 2005 – 30, Center for Research in Economics, Management and the Arts, https://www.econstor.eu/bitstream/10419/214344/1/2005-30.pdf
  • Torgler, B., ve Valev, N.T. (2010). Gender and public attitudes toward corruption and tax evasion. Contemporary Economic Policy 28(4), 554-568.
  • Trüdinger, E.M., ve Hildebrandt, A. (2013). Causes and contexts of tax morale: Rational considerations, community orientations, and communist rule. International Political Science Review 34(2), 191-209.
  • Vogel, J. (1974). Taxation and public opinion in Sweden: An interpretation of recent survey data. National Tax Journal 27(4), 499-513.
  • Vythelingum, P., Soondram, H., ve Jugurnath, B. (2017). An assessment of tax morale among mauritian taxpayers. Journal of Accounting and Taxation 9(1), 1-10.
  • Wallschutzky, I.G. (1984). Possible causes of tax evasion. Journal of Economic Psychology 5(4), 371-384.
  • Williams, C.C., ve Krasniqi, B. (2017). Evaluating the individual-and country-level variations in tax morale: Evidence from 35 eurasian countries. Journal of Economic Studies 44(5), 816-832.
  • Witte, A.D., ve Woodbury D.F. (1985). The effect of tax laws and tax administration on tax compliance: The case of the U.S individual ıncome tax. National Tax Journal 38(1), 1-13.
  • World Values Survey [DDA] (2020). Data & Documentation. http://www.worldvaluessurvey.org/WVSContents.jsp
  • Young, J.C. (1994). Factors associated with noncompliance: evidence from the Michigan Tax Amnesty Program. The Journal of the American Taxation Association 16(2), 82-96.

Demografik faktörlerin vergi uyumu üzerindeki etkisi

Year 2020, Volume: 3 Issue: 2, 11 - 21, 28.12.2020

Abstract

Vatandaşlarına mal ve hizmet tahsis etmek en önemli görevlerinden bir tanesi olan devletler bu tahsisi gerçekleştirebilmek ve devam ettirebilmek adına gelire gereksinim duymaktadır. Bu gereksinimini çeşitli kaynaklardan sağlayan devletlerin en büyük paya sahip olan gelir kaynağı vergilerdir ve vergilerin geçmişi, tarihte kurulmuş olan ilk devletlere kadar uzanmaktadır. En temel finansman kaynağı olması nedeniyle, devletler, vergi gelirlerini en yüksek noktaya ulaştırmak için çaba sarf ederken; vergi kayıp ve kaçaklarını ise en aza indirmeye çalışmaktadır. Diğer bir ifadeyle, devletler, vatandaşlarından vergiye tam uyum göstermeleri, tüm gelirlerini beyan etmeleri ve tüm vergilerini ödemeleri beklentisi içerisindedir. Öte yandan, üzerlerinde bir yük olması nedeniyle, mükellefler, vergilerden mümkün olduğu kadar kaçmaya ve kaçınmaya çalışmaktadırlar. Bir başka deyişle, ödeyebilecekleri en az vergiyi ödemeyi tercih etmektedirler. İlgili çerçevede, bireylerin vergiye uyum sağlayıp sağlamamaları yönündeki motivasyonlarının arkasındaki faktörler önem kazanmaktadır. Bu çalışmada, ilk bölümde vergi uyumu ve aşamaları tanımlandıktan sonra, vergi uyumu üzerinde etkisi bulunan demografik faktörler ele alınmıştır. İlgili demografik faktörler, literatürde gerçekleştirilen irdelemelerde üzerinde uzlaşılan demografik faktörlerdir. Ulaşılan vargı, söz konusu faktörlerin farklı ülkeler-bölgeler kapsamında aynı etkiler yaratabileceği gibi farklı etkiler de yaratabileceği, daha net bir sonuç için araştırılan ülkeye-bölgeye odaklanılarak bir analiz yapılması gerektiğidir.

References

  • Abdul, M. (2001). Personal income tax non-compliance in Malaysia. Unpublished Doctorate Theses, Victoria University of Technology, Melbourne.
  • Alm, J. (1991). A Perspective on the experimental analysis of taxpayer reporting. The Accounting Review 66(3), 577-593.
  • Alm, J., ve Gomez, J. L. (2008). Social capital and tax morale in Spain. Economic Analysis & Policy 38(1), 73-87.
  • Alm, J., Martinez-Vazquez, J., ve Torgler, B. (2005). Russian tax morale in the 1990s. Proceedings Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association 98, 287-292.
  • Alm, J., ve Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology 27(2), 224-246.
  • Andreoni, J., Erard, B., ve Feinstein, J. (1998). Tax compliance. Journal of Economic Literature 36(2), 818-860.
  • Asante, S., ve Baba, A. (2011). Tax compliance among self-employed in Ghana: Do demographic characteristics matter?. International Business and Management 3(1), 86-91.
  • Blumenthal, M., ve Slemrod J. (1992). The compliance cost of the U.S. individual ıncome tax system: A second look after tax reform. National Tax Journal 45(2), 185-202.
  • Bobek, D.D., Roberts, R.W., ve Sweeney, J.T. (2007). The social norms of tax compliance: Evidence from Australia, Singapore, and The United States. Journal of Business Ethics 74(1), 49-64.
  • Braithwaite, V., Reinhart, M., ve Smart, M. (2010). Tax non-compliance among the under- 30s: Knowledge, morale or skepticism? Torgler, B., Alm, J., and Martinez-Vazquez, J. (Ed.), Developing Alternative Frameworks for Explaining Tax Compliance (pp. 217-237), London: Routledge.
  • Chung, J., ve Trivedi, V.U. (2003). The effect of friendly persuasion and gender on tax compliance behavior. Journal of Business Ethics 47(2), 133-145.
  • Doerrenberg, P., ve Peichl, A. (2013). Progressive taxation and tax morale. Public Choice 155(3-4), 293–316.
  • Dubin, J.A., ve Wilde, L.L. (1988). An empirical analysis of federal ıncome tax auditing and compliance. National Tax Journal 41(1), 61-74.
  • Eiya, O., Ilaboya, O.J., ve Okoye, A. (2016). Religiosity and tax compliance: empirical evidence from Nigeria. Igbinedion University Journal of Accounting 1(1), 27-41. European Social Survey [ASA] (2020). Data and Documentation. https://www.europeansocialsurvey.org/data/
  • European Values Study [ADA] (2020). Methodology, Data, Documentation. https://europeanvaluesstudy.eu/methodology-data-documentation/ Feinstein, J.S. (1991). An econometric analysis of ıncome tax evasion and its detection. The RAND Journal of Economics 22(1), 14-35.
  • Franzoni, L.A. (1998). Tax evasion and tax compliance. B. Bouckaert, and G. De Geest (Ed.), Encyclopedia of Law and Economics (pp. 52-94), Cheltenham: Edward Elgar. Freudenberg, B., Sadiq, K., Mohdali, R., ve Pope, J. (2014). The influence of religiosity on taxpayers’ compliance attitudes. Accounting Research Journal 27(1), 71-91.
  • Frey, B. S., ve Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics 35(1), 136–159.
  • Gerxhani, K., ve Schram, A. (2006). Tax evasion and ıncome source: A comparative experimental study. Journal of Economic Psychology 27(1), 402–422.
  • Grasmick, H. G., Kinsey, K., ve Cochran, J. K. (1991). Denomination, religiosity and compliance with the law: A study of adults. Journal for the Scientific Study of Religion 30(1), 99-107.
  • Grasso, L.P., ve Kaplan, S.E. (1998). An examination of ethical standards for tax issues. Journal of Accounting Education 16(1), 85-100.
  • Hofmann, E., Voracek, M., Bock, C., ve Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology 62, 63-71.
  • James, S., ve Alley, C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27-42.
  • Kasipillai, J. ve Abdul-Jabbar, H. (2006). Gender and ethnicity differences in tax compliance. Asian Academy of Management Journal 11(2), 73-88.
  • Kirchler, E., Hoelzl, E., ve Wahl, I. (2008) Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology 29, 210-225.
  • Kirchler, E., ve Maciejovsky, B. (2001). Tax compliance within the context of gain and loss situations, expected and current asset position, and profession. Journal of Economic Psychology 22(2), 173-194.
  • Lago-Peñas, I., ve Lago-Peñas, S. (2010). The determinants of tax morale in comparative perspective: Evidence from european countries. European Journal of Political Economy 26(4), 441-453.
  • Leonardo, G. ve Martinez-Vazquez, J. (2016). Politicians, bureaucrats, and tax morale: What shapes tax compliance attitudes? International Studies Program Working Paper 16-08, Andrew Young School of Policy Studies. https://icepp.gsu.edu/files/2016/08/icepp1608.pdf
  • Martinez-Vazquez, J., ve Torgler, B. (2009). The evolution of tax morale in modern Spain. Journal of Economic Issues, 43(1), 1-28.
  • Mason R. ve Calvin, L.D. (1978). A study of admitted ıncome tax evasion. Law & Society Review, 13(1), 73-89.
  • McGee, R.W. (2012). Gender and the ethics of tax evasion: An empirical study of 82 countries. McGee, R.W. (Ed.), The Ethics of Tax Evasion: Perspectives in Theory and Practice (pp. 415-439), New York: Springer-Verlag.
  • Nadaroğlu, H. (1992). Kamu maliyesi teorisi. İstanbul: Beta Basım Yayın Dağıtım.
  • Olowookere, J.K., ve Fasina, H. T. (2013). Taxpayers’ education: A key strategy in achieving voluntary compliance in Lagos State, Nigeria. European Journal of Business and Management 5(10), 146-154.
  • Orviska, M., ve Hudson, J. (2002). Tax evasion, civic duty and law abiding citizen. European Journal of Political Economy 19(1), 83-102.
  • Randlane, K. (2012). Tax compliance and tax attitudes: The case of Estonia. Journal of Management & Change 29(1), 89-103.
  • Roxas, M.L., ve Stoneback, J.Y. (2004). The importance of gender across cultures in ethical decision-making. Journal of Business Ethics 50(2), 149-165.
  • Rotz, W., Murlow, J., ve Falk, E. (1994). The 1995 Taxpayer Compliance Measurement Program (TCMP) sample redesign: A case history. In JSM Proceedings, Survey Research Methods Section, Alexandria, VA: American Statistical Association (699–703). Retrieved from http://www.asasrms.org/Proceedings/papers/1994_119.pdf
  • Ruiu, G., ve Lisi, G. (2011). Tax morale, slippery-slope framework and tax compliance: A cross-section analysis. Working Paper 5/2011. Dipartimento di Scienze Economiche. Cassino (FR): Università degli Studi di Cassino. https://core.ac.uk/download/pdf/6279366.pdf
  • Slemrod, J. (1985). An empirical test for tax evasion. The Review of Economics and Statistics 67(2), 232-238.
  • Song, Y., ve Yarbrough, T.E. (1978). Tax ethics and taxpayer attitudes: A survey. Public Administration Review 38(5), 442-452.
  • Strielkowski, W., ve Cabelkova, I. (2015). Religion, culture, and tax evasion: Evidence from the Czech Republic. Religions 6(1), 657–669.
  • Tauchen, H.V., Witte, A.D. ve Beron, K.J. (1993). Tax compliance: An investigation using Individual Taxpayer Compliance Measurement Program (TCMP) data. Journal of Quantitative Criminology 9(2), 177-202.
  • Torgler, B., ve Schaltegger, C.A. (2005). Tax morale and fiscal policy. Working Paper No. 2005 – 30, Center for Research in Economics, Management and the Arts, https://www.econstor.eu/bitstream/10419/214344/1/2005-30.pdf
  • Torgler, B., ve Valev, N.T. (2010). Gender and public attitudes toward corruption and tax evasion. Contemporary Economic Policy 28(4), 554-568.
  • Trüdinger, E.M., ve Hildebrandt, A. (2013). Causes and contexts of tax morale: Rational considerations, community orientations, and communist rule. International Political Science Review 34(2), 191-209.
  • Vogel, J. (1974). Taxation and public opinion in Sweden: An interpretation of recent survey data. National Tax Journal 27(4), 499-513.
  • Vythelingum, P., Soondram, H., ve Jugurnath, B. (2017). An assessment of tax morale among mauritian taxpayers. Journal of Accounting and Taxation 9(1), 1-10.
  • Wallschutzky, I.G. (1984). Possible causes of tax evasion. Journal of Economic Psychology 5(4), 371-384.
  • Williams, C.C., ve Krasniqi, B. (2017). Evaluating the individual-and country-level variations in tax morale: Evidence from 35 eurasian countries. Journal of Economic Studies 44(5), 816-832.
  • Witte, A.D., ve Woodbury D.F. (1985). The effect of tax laws and tax administration on tax compliance: The case of the U.S individual ıncome tax. National Tax Journal 38(1), 1-13.
  • World Values Survey [DDA] (2020). Data & Documentation. http://www.worldvaluessurvey.org/WVSContents.jsp
  • Young, J.C. (1994). Factors associated with noncompliance: evidence from the Michigan Tax Amnesty Program. The Journal of the American Taxation Association 16(2), 82-96.
There are 51 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Research Articles
Authors

Bahadır Sazak Doğan 0000-0002-5215-287X

Publication Date December 28, 2020
Submission Date June 9, 2020
Published in Issue Year 2020 Volume: 3 Issue: 2

Cite

APA Doğan, B. S. (2020). Demografik faktörlerin vergi uyumu üzerindeki etkisi. Journal of Politics Economy and Management, 3(2), 11-21.

The author(s) is (are) the sole responsible for the opinion and views stated in the articles.

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