Evaluation of Corporate Tax Avoidance Behaviours from the Perspective of Professional Accountants: An Implementation in Bursa Province

Year 2025, Volume: 18 Issue: 1, 59 - 81

Elif Yücel

https://doi.org/10.29067/muvu.1536892

Abstract

In the context of the Sustainable Development Goals, understanding taxpayers' tax avoidance behaviour is crucial for minimising tax losses and developing effective tax policies. In line with this importance, this study aims to investigate taxpayers' reasons for tax avoidance and the impact of their attitudes towards paying taxes on corporate tax avoidance behaviour. The data were collected through surveys of Certified Public Accountants (CPAs) operating in Bursa, and the results were analysed using the SPSS program. According to the results of the regression analysis, it was found that taxpayers' attitudes towards paying taxes have a significant and positive effect on corporate tax avoidance behaviour. The factor analysis of taxpayers' tax avoidance behaviour revealed that the main reason for the desire not to pay taxes is the tax policy implemented. In parallel with these policies, a decline in taxpayers' perceptions of tax justice was also observed. In addition, the study found that CPAs with more family business clients reported that their clients were more likely to engage in tax avoidance than CPAs with more corporate clients. The results suggest that increasing tax transparency and raising tax awareness could be effective in reducing taxpayers' tax avoidance behaviour.

Keywords

Tax Avoidance, Corporate Tax Avoidance, Tax Transparency, Sustainable Development, Professional Accountants

Kurumsal Vergiden Kaçınma Davranışlarının Muhasebe Meslek Mensupları Perspektifinde Değerlendirilmesi: Bursa İlinde Bir Uygulama

Abstract

Sürdürülebilir kalkınma amaçları kapsamında vergi kayıplarını en aza indirgeyebilmek ve etkili vergi politikaları geliştirebilmek için mükelleflerin vergiden kaçınma davranışlarını anlamak kritik bir önem taşımaktadır. Bu önem doğrultusunda hazırlanan bu çalışma da mükelleflerin vergiden kaçınma nedenlerini araştırarak vergi ödeme tutumlarının kurumsal vergiden kaçınma davranışları üzerindeki etkisini belirlemeyi amaçlamaktadır. Bu doğrultuda veriler anket yöntemi ile Bursa’da faaliyet gösteren Serbest Muhasebeci Mali Müşavirlerden (SMMM) elde edilmiş olup bulgular SPSS programıyla analiz edilmiştir. Yapılan regresyon analizi sonuçlarına göre mükelleflerin vergi ödeme tutumlarının kurumsal vergiden kaçınma davranışları üzerinde anlamlı ve pozitif bir etkisi olduğu belirlenmiştir. Mükelleflerin vergiden kaçınma davranışlarına ilişkin yapılan faktör analizi sonucuna göre mükelleflerde vergi ödememe isteği oluşumunun arkasındaki en temel neden ise, uygulanan vergi politikalarıdır. Bu politikalara paralel mükelleflerin vergi adaleti algısında da düşüş görülmektedir. Ayrıca, araştırmada mükellefleri daha çok aile işletmesi olan SMMM’ler, mükellefleri daha çok kurumsal işletme olan SMMM’lere kıyasla mükelleflerinin daha yüksek vergiden kaçınma eğilimi gösterdiğini belirtmişlerdir. Sonuçlar, vergi şeffaflığının artırılmasının ve vergi bilincinin yükseltilmesinin, mükelleflerin vergiden kaçınma davranışlarını azaltmada etkili olabileceğini göstermektedir.

Keywords

Vergiden Kaçınma, Kurumsal Vergiden Kaçınma, Vergi Şeffaflığı, Sürdürülebilir Kalkınma, Muhasebe Meslek Mensupları

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