Vergi Ahlakı Kavramı Üzerine Yapılan Çalışmaların R-Statistics ile Bibliyometrik Analizi

Öz

Vergi ahlakı, kişilerin vergi ödeme tutumlarını etkileyen ahlaki, toplumsal ve psikolojik faktörleri içeren çok katmanlı bir kavramdır. Literatürde en genel haliyle “vergi ödeme istekliliği”, “vergi ödemeye yönelik içsel motivasyon” olarak adlandırılan kavram özellikle vergi uyum çalışmalarında önem arz etmektedir. Bu çalışmanın amacı, 1994-2025 yılları arasında vergi ahlakı üzerine yapılan akademik çalışmaları R-Statistics aracılığıyla ve bibliyometrik analiz yöntemiyle inceleyerek literatürdeki eğilimleri, etkili yazarları, iş birliklerini ve öne çıkan anahtar kavramları ortaya koymaktır. Bu sayede kavramın kapsamlı bir özeti sunularak, çalışma ile ortaya konan araştırma boşlukları ve gelecekteki yönelimlerin alanda çalışmak isteyen araştırmacılara rehberlik etmesi ayrıca nicel verilere dayalı bir analizle kavramsal harita oluşturularak literatürdeki boşluğun doldurulmasına katkı sağlanması hedeflenmiştir. Elde edilen bulgular, vergi ahlakı literatürünün son yıllarda artan bir ilgi gördüğünü ve disiplinler arası yaklaşımlarla zenginleştiğini göstermektedir.

Anahtar Kelimeler

• Vergi Ahlakı
• Bibliyometrik Analiz
• R-Statistics

A Bibliometric Analysis of Tax Morale Research Using R-Statistics

Abstract

Tax morale is a multi-layered concept that includes moral, social, and psychological factors that influence individuals' attitudes towards paying taxes. The concept, which is generally referred to in the literature as ‘willingness to pay taxes’ or ‘intrinsic motivation to pay taxes,’ is particularly important in tax compliance studies. The aim of this study is to examine academic studies on tax morale conducted between 1994 and 2025 using R-Statistics and bibliometric analysis methods to reveal trends in literature, influential authors, collaboration networks, and prominent key concepts. The study provides a comprehensive overview of the concept, identifying research gaps and future directions to guide prospective researchers. Furthermore, it contributes to the literature by creating a conceptual map of the field based on quantitative data. The findings indicate that tax morale literature has attracted growing interest in recent years and has been enriched by interdisciplinary approaches.

Keywords

• Tax Morale
• Bibliometric Analysis
• R-Statistics

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