Özsaygının Vergi Uyumu Üzerindeki Etkisi: Türkiye Örneğinde Bir Alan Çalışması

Abstract

Bu çalışma, bireylerin özsaygı düzeyinin vergi uyumu davranışları üzerindeki etkisini incelemektedir. Araştırmada, gönüllü ve zorunlu vergi uyumu ile vergiden kaçınma ve vergi kaçırma davranışları, özsaygı perspektifinden değerlendirilmiştir. Nicel bir yöntem benimsenmiş ve 428 katılımcıdan elde edilen veriler analiz edilmiştir. Korelasyon ve regresyon analiz sonuçları, özsaygının gönüllü vergi uyumu üzerinde anlamlı bir etkisinin olduğunu, ancak diğer boyutlarla olan ilişkilerinin istatistiksel olarak anlamlı olmadığını göstermiştir. Bulgular, özsaygının bireylerin gönüllülük temelli vergi uyumu davranışlarında önemli bir rol oynadığını ortaya koymaktadır.

Keywords

• Özsaygı
• Vergi Uyumu
• Gönüllü Uyum
• Vergiden Kaçınma
• Psikolojik Faktörler

The Impact of Self-Esteem on Tax Compliance: A Field Study in Türkiye

Abstract

This study examines the impact of individuals' self-esteem levels on tax compliance behaviors. The research evaluates voluntary and enforced tax compliance, as well as tax avoidance and tax evasion behaviors, from a self-esteem perspective. A quantitative method was adopted, and data collected from 428 participants were analyzed. The results of correlation and regression analyses revealed that self-esteem significantly affects voluntary tax compliance but has no statistically significant relationship with other dimensions. The findings highlight the critical role of self-esteem in shaping individuals' voluntary tax compliance behaviors.

Keywords

• Self-Esteem
• Tax Compliance
• Voluntary Compliance
• Tax Avoidance
• Psychological Factors

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