MUHASEBECİLERİN VERGİ AHLAKININ VE VERGİ UYUMUNUN BELİRLEYİCİLERİ ÜZERİNE BİR UYGULAMA

Abstract

Bu çalışmanın amacı, vergi sistemine yönelik tutum, vergi ahlakı, vergi adalet algısı, hükümete duyulan güven, öznel norm ve dindarlık değişkenlerinin vergi uyumu davranışı üzerindeki etkilerini araştırmaktır. Değişkenler arasındaki ilişkileri incelemek amacıyla Türkiye’de bağımsız olarak faaliyet gösteren 392 muhasebe meslek mensubu örneklem olarak ele alınmıştır. Bu örneklemden elde edilen veriler, korelasyon, faktör ve regresyon analizi kullanılarak incelenmiştir. Analiz sonucunda elde edilen bulgular; (1) öznel norm, vergi ahlakı ve vergi sistemine yönelik tutumun vergi uyumu üzerinde istatistiki olarak anlamlı ve pozitif bir etkiye sahipken, hükümete duyulan güven, vergi adalet algısı ve dindarlığın vergi uyumu üzerinde istatistiki olarak anlamlı bir etkisinin olmadığı, (2) hükümete duyulan güven, vergi adalet algısı ve vergi ahlakının vergi sistemine yönelik tutum üzerinde istatistiki olarak anlamlı ve pozitif bir etkiye, buna karşın öznel normun istatistiki olarak anlamlı ve negatif bir etkiye sahip olduğu ve dindarlığın ise vergi sistemine yönelik tutum üzerinde istatistiki olarak anlamlı bir etkisinin bulunmadığı ve (3) son olarak hükümete duyulan güven ve öznel normun, vergi ahlakı üzerinde istatistiki olarak anlamlı ve pozitif bir etkiye sahipken, vergi adalet algısı ve dindarlığın ise istatistiki olarak anlamlı bir etkiye sahip olmadığını göstermektedir.

Keywords

• Vergi Uyumu
• Vergi Ahlakı
• Dindarlık
• Muhasebe Meslek Mensubu

AN APPLICATION ON DETERMINANTS OF ACCOUNTANTS' TAX MORALITY AND TAX COPMLIANCE

Abstract

The purpose of this study is to investigate the effects of variables of attitude towards the tax system, tax morality, perception of tax justice, trust in government, subjective norm and religiosity on tax compliance behavior. 392 independent accounting professionals in Turkey were taken as samples to examine the relationships between the variables. The data obtained from this sample were examined using correlation, factor and regression analysis. The findings obtained as a result of the analysis reveal that (1) While the subjective norm, tax morality, and attitude towards the tax system have a statistically significant and positive effect on tax compliance, trust in government, perception of tax justice and religiosity are not statistically significant on tax compliance (2) While trust in government, perception of tax justice, and tax morality has a statistically significant and positive effect on attitude towards the tax system, the subjective norm has a statistically significant and negative effect, and religiosity is not statistically significant on the attitude towards the tax system, and (3) While trust in government and the subjective norm have a statistically significant and positive effect on the tax morality, perception of tax justice and religiosity are not statistically significant on tax morality.

Keywords

• Tax compliance
• Tax morality
• Religiosity
• Accounting professionals

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