Multiple Decision Analysis on Turkey’s Tax Justice: An Institutional Perspectıve

Abstract

Institutional preferences produce public policies, including tax policies. Tax justice can be defined as the fair distribution of the tax burden between all citizens. When taxpayers perceive the tax system as fair, tax compliance can be ensured accompanied with rising tax revenue. This study aimed to assess whether institutional changes impacted tax justice between 1980 and 2015 in Turkey. Multiple decision-making methods Fuzzy AHP, TOPSIS and VIKOR.is used for assesment. The results indicated that the period between 1991 and 1995 is the most representative period in terms of tax justice criteria.

Keywords

• Tax justice,Institutions,Fuzzy AHP,TOPSIS,VIKOR

Türkiye'de Vergi Adaleti Üzerine Çoklu Karar Analizi: Kurumsal Bir Bakış

Abstract

Kurumsal tercihler, vergi politikası da dahil olmak üzere kamu politikalarını oluştururlar. Vergi adaleti, vergi yükünün vatandaşlar arasında eşit dağıtılması olarak tanımlanmaktadır. Vergi mükellefleri, vergi sisteminin adil olduğunu algılar ise vergiye uyumla birlikte vergi gelirleri de yükselecektir. Bu çalışmanın amacı Türkiye’de ki kurumsal değişimlerin 1980-2015 yılları arasında vergi adaletine etkisini değerlendirmektedir. Bu amaçla Fuzzy AHP, TOPSIS ve VIKOR gibi çoklu karar verme yöntemleri kullanılmıştır. Sonuçlar 1991-1995 döneminin vergi adaleti açısından en başarılı dönem olduğuna işaret etmektedir.

Keywords

• Vergi adaleti,Fuzzy AHP,TOPSIS,VIKOR,Kurumlar

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