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

Abstract

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.

Keywords

• Vergi Ahlakı
• Bibliyometrik Analiz
• R-Statistics

Supporting Institution

Araştırmanın ortaya konulmasında herhangi bir mali destek alınmamıştır.

Ethical Statement

Bu makale Araştırma ve Yayın Etiğine uygundur. Beyan edilecek herhangi bir çıkar çatışması yoktur. Araştırmanın ortaya konulmasında herhangi bir mali destek alınmamıştır. Makale yazım ve intihal/benzerlik açısından kontrol edilmiştir. Makale, “en az iki dış hakem” ve “çift taraflı körleme” yöntemi ile değerlendirilmiştir. Yazar(lar), dergiye imzalı “Telif Devir Formu” belgesi göndermişlerdir. Mevcut çalışma için mevzuat gereği etik izni alınmaya ihtiyaç yoktur. Bu konuda yazarlar tarafından dergiye “Etik İznine Gerek Olmadığına Dair Beyan Formu” gönderilmiştir.

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

Supporting Institution

No financial support was received for the conduct of the research.

Ethical Statement

This paper complies with Research and Publication Ethics, has no conflict of interest to declare, and has received no financial support. The article has been checked for spelling and plagiarism/similarity. The article was evaluated by "at least two external referees" and "double blinding" method. The author(s) sent a signed "Copyright Transfer Form" to the journal. There is no need to obtain ethical permission for the current study as per the legislation. The "Declaration Form Regarding No Ethics Permission Required" was sent to the journal by the authors on this subject.

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