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Determination of the Thouht Structures of Accounting Professionals about the Prevention of the Tax Losses and Leaks: A Research in Adıyaman

Year 2021, , 158 - 182, 31.07.2021
https://doi.org/10.33723/rs.932726

Abstract

Taxes are one the most important sources that make up the financial system of modern states. According to Article 73 of the Constitution of the Republic of Turkey; "Everyone, in order to meet the public expenditure according to his financial power, has to pay taxes." The regular collection of taxes can be possible thanks to the creation of tax awareness and morality in the society, as well as effective legal regulations, practices and audits. Acting as the enforcers of tax laws, professional accountants have important roles in the execution of tax transactions. The aim of this study is to reveal the mentality of the professional accountants managing the process of converting income to tax in preventing tax losses and evasion. For this purpose, a questionnaire method was applied to the professional accountants operating in Adıyaman. The most important feature of this study is that it handles the thinking structures of accounting professionals about the prevention of tax losses and evasion in six comprehensive frameworks in order to achieve the purpose of the study. As a matter of fact, the questionnaire applied to professional accountants consists of the following parts: 1)demographic characteristics, 2)frame of mind about tax losses and evasion 3)structure of thinking about situations that cause tax losses and tax evasion 4)structure of thinking on the prevention of tax losses and evasion 5)an overview of the relationship between the fight against tax losses and evasion and the accounting profession 6)expectations from accounting training in preventing tax losses. The data obtained from the surveys were analyzed with the SPSS program. According to the results obtained from the research, the mentality of the accounting professionals in the prevention of tax losses and evasion was revealed. In addition, according to the findings of the research, suggestions were made to the policy makers for the tax institutions to carry out their duties to prevent tax losses and evasion more effectively.

References

  • Asaolu, T. O., Akinkoye, E. Y. & Akinadewo, I. S. (2020). Forensic accounting skills and tax evasion detection in Lagos State, Nigeria. The Business & Management Review, 11(1), 17-24.
  • Bahsi, S. (2020). Vergi Kaçakçılığının Nedenleri. İzmir YMMO Dergisi, 1(2), 89-95.
  • Bayrakli, H. H., Saruc,N. T. andSagbas, İ. (2004), Vergi Kaçırmayı Etkileyen Faktörler: Anket Çalışması Bulguları.19. Türkiye Maliye Sempozyumu, 10-14 Mayıs 2004, Belek/ Antalya, 204-253.
  • Binis, M. (2012). A Research to Determine the Results of Tax Errors in Terms of Taxpayers and Administration. Suleyman Demirel University Journal of Faculty of Economics and Administrative Sciences, Y.2012, V.17, I.2, 485-508.
  • Boadway, R., Marceau, N. and Mongrain, S. (2002). Joint Tax Evasion. The Canadian Journal of Economics, Vol. 35, No.3, (Aug., 2002), pp. 417-435.
  • Dastan, A. (2011). Muhasebe Meslek Mensuplarının Vergi Kayıp ve Kaçaklarının Önlenmesindeki Rolü: Doğu Karadeniz Bölgesine Yönelik Bir Araştırma.Atatürk University Journal of Economics and Administrative Sciences, Volume: 25, Number: 2,181-205.
  • Erkus, H., & Karagoz, K. (2009). Türkiye’de kayıt dışı ekonomi ve vergi kaybının tahmini. Maliye Dergisi, 156, 126-140. https://www.sbb.gov.tr/vergi-gelirleri/, Date of Acceptance: 16.02.2021.
  • Jacobsen, C. and Piovesan, M. (2015). Tax me if you can: Anartifactual field experiment on dishonesty. Journal of Economic Behavior&Organization. Elsevier. 1-8.
  • Kekec, H. M. (2019). Vergi Uygulaması ve Türkiye'de Vergi Davranışları ve Vergi Barışının Nedenleri. İksad Publishing House, December, Ankara/Turkey, pp.58.
  • Luitel, H. S. (2005). Essays on value added tax evasion and tax amnesty programs. Unpublished PhD thesis, Department of Economics, College of Business and Economics, West Virginia University.
  • Onu D., Oats L., Kirchler E. and Hartmann A.J. (2019). Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance,Tax Planning, and Tax Evasion. MDPI, Games, 10 (4), 46.
  • Paramonova, Y. (2014). The Optimal Deterrence of Tax Evasion: The Trade-off Between Information Reporting and Audits. University of Michigan Working Paper. October, 1-43.
  • Sandalci, U., and Sandalci, İ. (2017). Vergi Ahlakı ve Kayıt Dışı Ekonomi İlişkisi: OECD Ülkeleri Özelinde Bir İnceleme. Sakarya İktisat Dergisi, 6(1), 70-93.
  • Sakurai, Y. and Braithwaite, V. (Sep. 2003). Taxpayers' Perceptions of Practitioners: Finding One Who Is Effective and Does the RightThing?. Journal of Business Ethics, Vol. 46, No. 4, pp. 375-387.
  • Savasan, F. and Odabas, H. (2005). Right, Cause of Tax Loss and Leakage in Turkey An Empirical Study, Selcuk University, Social and Economic Research Journal, Volume.5. Issue.10, pp. 1-28.
  • Sirkeci, O. and Abdula, M.S. (2015). Tax Practices in Middle Eastern Civilizations. International Journal of Social Sciences and Education Research, 1 (4), 1239-1252.
  • Tax Procedure Law, Law Number: 213, Date of Acceptance: 04/1/1961
  • Tenidou, E., Valsamidis, S., Petasakis, I. and Mandilas, A. (2015). Elenxis, an Effective Tool for the War Against Tax Avoidance and Evasion. International Conference, Procedia Economics and Finance, The Economies of Balkan and Eastern Europe Countries in the changed world, EBEEC, May 8-10, Volume 33, 2015, 303–312.
  • Tukey, J. W. (1949). Comparing ındividual means in the analyses of variance. Biometrics, 5, 99-114.
  • Tum, K. (2010). The Effect of Certified Public Accountant (Cpa) on Tax Loss Prevention as an Audit Unit: An Applied Research on CPAs. Republic of Turkey Cukurova University Institute of Business Administration Department of Social Sciences, Unpublished PhD Thesis, Adana, 1-287.
  • Yardimcioglu, M. and Ozer, O. (2012). A Field Study for the Opinions of Professional Accountants on Tax Penalties. Socioeconomics, July-December 2012-2, 120206, 133-152.
  • Yeniceri, H. (2005). Comparison of Attitudes and Behaviors of Tax Liabilities Against Taxes According to Income Level. Journal of Sociology Conferences, Issue: 31. 279-299.
  • Yereli, A. B. and Karadeniz, O. (2004). Türkiye’de Kayıt Dışı İstihdamın Vergi Kayıp ve Kaçakları Üzerine Etkisi. E-yaklaşım / Haziran / Sayı: 11.

MUHASEBE MESLEK MENSUPLARININ VERGİ KAYIP VE KAÇAKLARININ ÖNLENMESİNE İLİŞKİN DÜŞÜNCE YAPILARININ TESPİTİ

Year 2021, , 158 - 182, 31.07.2021
https://doi.org/10.33723/rs.932726

Abstract

Vergiler, modern devletlerin finansal sistemini oluşturan en önemli kaynaklardan biridir. Türkiye Cumhuriyeti Anayasası'nın 73. maddesine göre; "Herkes mali gücüne göre kamu harcamalarını karşılamak için vergi ödemek zorundadır." Düzenli vergi tahsilatı, toplumda vergi bilincinin ve ahlakının oluşturulması, etkin yasal düzenlemeler, uygulamalar ve denetimler sayesinde mümkün olabilmektedir. Vergi kanunlarının uygulayıcıları olarak hareket eden profesyonel muhasebeciler, vergi işlemlerinin yürütülmesinde önemli rollere sahiptir. Bu çalışmanın amacı, vergi kayıplarının ve kaçakçılığının önlenmesinde geliri vergiye dönüştürme sürecini yöneten muhasebe meslek mensuplarının düşünce yapılarını ortaya çıkarmaktır. Bu amaçla Adıyaman'da faaliyet gösteren muhasebe meslek mensuplarına anket yöntemi uygulanmıştır. Bu çalışmanın en önemli özelliği, muhasebe meslek mensuplarının vergi kayıplarının ve kaçakçılığının önlenmesi konusundaki düşünce yapılarını, çalışmanın amacına ulaşmak için altı kapsamlı çerçevede ele almasıdır. Nitekim muhasebe meslek mensuplarına uygulanan anket şu bölümlerden oluşmaktadır: 1) demografik özellikler, 2) vergi kayıpları ve kaçakçılığına ilişkin düşünce yapısı 3) vergi kayıplarına ve vergi kaçakçılığına neden olan durumlar hakkında düşünme yapısı 4)vergi kayıplarının ve kaçakçılığının önlenmesine ilişkin düşünce yapısı 5) vergi kayıpları ve kaçakçılığına karşı mücadele ile muhasebe mesleği arasındaki ilişkiye genel bir bakış 6) vergi kayıplarını önlemede muhasebe eğitiminden beklentiler. Anketlerden elde edilen veriler SPSS programı ile analiz edilmiştir. Araştırmadan elde edilen sonuçlara göre muhasebe meslek mensuplarının vergi kayıplarının ve kaçakçılığının önlenmesindeki zihniyetleri ortaya çıktı. Ayrıca araştırmanın bulgularına göre vergi kurumlarının vergi kayıplarını ve kaçakçılığını önleme görevlerini daha etkin bir şekilde yerine getirmeleri için politika yapıcılara önerilerde bulunulmuştur.

References

  • Asaolu, T. O., Akinkoye, E. Y. & Akinadewo, I. S. (2020). Forensic accounting skills and tax evasion detection in Lagos State, Nigeria. The Business & Management Review, 11(1), 17-24.
  • Bahsi, S. (2020). Vergi Kaçakçılığının Nedenleri. İzmir YMMO Dergisi, 1(2), 89-95.
  • Bayrakli, H. H., Saruc,N. T. andSagbas, İ. (2004), Vergi Kaçırmayı Etkileyen Faktörler: Anket Çalışması Bulguları.19. Türkiye Maliye Sempozyumu, 10-14 Mayıs 2004, Belek/ Antalya, 204-253.
  • Binis, M. (2012). A Research to Determine the Results of Tax Errors in Terms of Taxpayers and Administration. Suleyman Demirel University Journal of Faculty of Economics and Administrative Sciences, Y.2012, V.17, I.2, 485-508.
  • Boadway, R., Marceau, N. and Mongrain, S. (2002). Joint Tax Evasion. The Canadian Journal of Economics, Vol. 35, No.3, (Aug., 2002), pp. 417-435.
  • Dastan, A. (2011). Muhasebe Meslek Mensuplarının Vergi Kayıp ve Kaçaklarının Önlenmesindeki Rolü: Doğu Karadeniz Bölgesine Yönelik Bir Araştırma.Atatürk University Journal of Economics and Administrative Sciences, Volume: 25, Number: 2,181-205.
  • Erkus, H., & Karagoz, K. (2009). Türkiye’de kayıt dışı ekonomi ve vergi kaybının tahmini. Maliye Dergisi, 156, 126-140. https://www.sbb.gov.tr/vergi-gelirleri/, Date of Acceptance: 16.02.2021.
  • Jacobsen, C. and Piovesan, M. (2015). Tax me if you can: Anartifactual field experiment on dishonesty. Journal of Economic Behavior&Organization. Elsevier. 1-8.
  • Kekec, H. M. (2019). Vergi Uygulaması ve Türkiye'de Vergi Davranışları ve Vergi Barışının Nedenleri. İksad Publishing House, December, Ankara/Turkey, pp.58.
  • Luitel, H. S. (2005). Essays on value added tax evasion and tax amnesty programs. Unpublished PhD thesis, Department of Economics, College of Business and Economics, West Virginia University.
  • Onu D., Oats L., Kirchler E. and Hartmann A.J. (2019). Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance,Tax Planning, and Tax Evasion. MDPI, Games, 10 (4), 46.
  • Paramonova, Y. (2014). The Optimal Deterrence of Tax Evasion: The Trade-off Between Information Reporting and Audits. University of Michigan Working Paper. October, 1-43.
  • Sandalci, U., and Sandalci, İ. (2017). Vergi Ahlakı ve Kayıt Dışı Ekonomi İlişkisi: OECD Ülkeleri Özelinde Bir İnceleme. Sakarya İktisat Dergisi, 6(1), 70-93.
  • Sakurai, Y. and Braithwaite, V. (Sep. 2003). Taxpayers' Perceptions of Practitioners: Finding One Who Is Effective and Does the RightThing?. Journal of Business Ethics, Vol. 46, No. 4, pp. 375-387.
  • Savasan, F. and Odabas, H. (2005). Right, Cause of Tax Loss and Leakage in Turkey An Empirical Study, Selcuk University, Social and Economic Research Journal, Volume.5. Issue.10, pp. 1-28.
  • Sirkeci, O. and Abdula, M.S. (2015). Tax Practices in Middle Eastern Civilizations. International Journal of Social Sciences and Education Research, 1 (4), 1239-1252.
  • Tax Procedure Law, Law Number: 213, Date of Acceptance: 04/1/1961
  • Tenidou, E., Valsamidis, S., Petasakis, I. and Mandilas, A. (2015). Elenxis, an Effective Tool for the War Against Tax Avoidance and Evasion. International Conference, Procedia Economics and Finance, The Economies of Balkan and Eastern Europe Countries in the changed world, EBEEC, May 8-10, Volume 33, 2015, 303–312.
  • Tukey, J. W. (1949). Comparing ındividual means in the analyses of variance. Biometrics, 5, 99-114.
  • Tum, K. (2010). The Effect of Certified Public Accountant (Cpa) on Tax Loss Prevention as an Audit Unit: An Applied Research on CPAs. Republic of Turkey Cukurova University Institute of Business Administration Department of Social Sciences, Unpublished PhD Thesis, Adana, 1-287.
  • Yardimcioglu, M. and Ozer, O. (2012). A Field Study for the Opinions of Professional Accountants on Tax Penalties. Socioeconomics, July-December 2012-2, 120206, 133-152.
  • Yeniceri, H. (2005). Comparison of Attitudes and Behaviors of Tax Liabilities Against Taxes According to Income Level. Journal of Sociology Conferences, Issue: 31. 279-299.
  • Yereli, A. B. and Karadeniz, O. (2004). Türkiye’de Kayıt Dışı İstihdamın Vergi Kayıp ve Kaçakları Üzerine Etkisi. E-yaklaşım / Haziran / Sayı: 11.
There are 23 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Articles
Authors

Beyhan Kılıncer 0000-0002-5638-8177

Ahmet Karahan 0000-0003-4370-2240

Publication Date July 31, 2021
Submission Date May 4, 2021
Acceptance Date July 25, 2021
Published in Issue Year 2021

Cite

APA Kılıncer, B., & Karahan, A. (2021). Determination of the Thouht Structures of Accounting Professionals about the Prevention of the Tax Losses and Leaks: A Research in Adıyaman. R&S - Research Studies Anatolia Journal, 4(3), 158-182. https://doi.org/10.33723/rs.932726
R&S - Research Studies Anatolia Journal 

https://dergipark.org.tr/rs