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GELİŞMEKTE OLAN ÜLKELERDE VERGİ AHLAKI: OECD RAPORU ÇERÇEVESİNDE BİR DEĞERLENDİRME

Year 2020, Issue: 116, 65 - 89, 01.03.2020

Abstract

Genel olarak vergi ödemek için içten gelen bir motivasyon olarak tanımlanan vergi ahlakı, vergi sistemlerinin önemli bir yönünü oluşturmaktadır. Vergi ahlakının itici güçlerinin ve dinamiklerinin neler olduğunun iyi bir şekilde anlaşılması gelişmekte olan ülkeler için, vergi uyumunun farklı seviyelerinin açıklanmasında anahtar bir rol üstlenmektedir. OECD raporunun ampirik analizlerini esas alan bu çalışma, gelişmekte olan Afrika, Asya ve Latin Amerika ülkelerinde kişilerin vergi ahlakının belirleyicilerini açıklamaktadır. Buna göre; gelişmekte olan ülkelerde kişilerin vergi ahlakını artırmak için; i vergi idaresi reformları desteklenmelidir, ii mükelleflerin sosyo-ekonomik karakteristikleri belirlenmelidir, iii tahsisli vergiler konulmadan önce iyi analiz edilmelidir ve iv ayrıca ödeme istekliliğini artırmak için dürtme yaklaşımları kullanılmalıdır. Bu sonuçlar, bütün bu eylemlerde ilave bir gelişmenin, vergi ahlakı ile ilişkili olduğunu ve mükelleflerin vergileri ödeme istekliliğini artırdığını göstermektedir

References

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  • Bird, Richard M., Eric M. Zolt (2008), Technology and Taxation in Developing Countries: From Hand to Mouse, Law-Econ Research Paper, No. 08-07.
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  • Cummings, R. G., Martinez-Vazquez, J., McKee, M., Torgler, B. (2009), “Tax Morale Affects Tax Compliance: Evidence From Surveys and an Artefactual Field Experiment”, Journal of Economic Behavior & Organization, 70(3), s. 447-457.
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  • EuroSocial (2018). Sunat and EuroSocial Join Forces to Provide Tax Education in Peruvian Universities, 12 January, https://eurosocial.eu/en/actualidad/ sunat-and-eurosocial-join-forces-to-provide-tax-education-in-peruvianuniversities/ (Erişim Tarihi: 21.03.2020).
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  • Larkin, Christopher, Michael Sanders, Isabelle Andresen, Felicity Algate (2019), “Testing Local Descriptive Norms and Salience of Enforcement Action: A Field Experiment to Increase Tax Collection”, Journal of Behavioral Public Administration Vol 2(1), ss. 1-11
  • Mascagni, Giulia, Christopher Nell, Nara Monkam (2017), One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda, ICTD Working Paper 58, January: 1-48.
  • McCleary, William (1991), “The Earmarking of Government Revenue A Review of Some World Bank Experience”, The World Bank Researcb Observer, 6 (1), ss. 81-104.
  • Mensah, Leslie Dwight (2017), Revenue Earmarking in Ghana: Management and Performance Issues, http://ifsghana.org/wp-content/uploads/2017/02/ Revenue-Earmarking-in-Ghana-Management-and-Performance-Issues.pdf (Erişim Tarihi: 16.03.2020).
  • Merima, Ali, Odd-Helge Fjeldstad and Ingrid Hoem Sjursen, (2014), “To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa”, World Development, Vol. 64, ss.828–842.
  • Moore, Mick, Wilson Prichard, and Odd-Helge Fjeldstad (2018), Taxing Africa: Coercion, Reform and Development Zed Books, London, 2018, (Book Reviews, Axel Schimmelpfenning, Finance & Development, March 2019).
  • OECD (2019a), Tax Morale, What Drives People and Businesses to Pay Tax, https://read.oecd-ilibrary.org/taxation/tax-morale_f3d8ea10-en#page1 (Erişim Tarihi: 21.02.2020).
  • OECD (2019b), Revenue Statistcs in Africa 1990-2017, https://www.oecdilibrary.org/docserver/5daa24c1-en-fr.f?expires=1584114986&id=id& accname=guest&checksum=D2BE78F6C6D6BB00A6C504E87C8A651F (Erişim Tarihi: 13.03.2020).
  • OECD (2018), Latin American Economic Outlook 2018, Rethinking Institutions for Development, OECD Publishing, Paris.
  • OECD (2015), Building Tax Cultre, Compliance and Citizenship A Global Source Book on Taxpayer Education, https://read.oecd-ilibrary.org/taxation/ building-tax-culture-compliance-and-citizenship_9789264205154- en#page1 (Erişim Tarihi: 22.03.2020).
  • Prichard, Wilson (2015), Taxation, Responsiveness and Accountability in SubSaharan Africa:The Dynamics of Tax Bargaining, Cambridge Universty Press, United Kingdom.
  • Sjoberg, Fredrik M., Jonathan Mellon, Tiago Peixoto, Johannes Hemker, Lily L. Tsai, (2019), Voice and Punishment: A Global Survey Experiment on Tax Morale, World Bank Group, Policy Research Working Paper, 8855, May.
  • Torgler, Benno (2003), Tax Morale: Theory and Empirical Analysis of Tax Compliance, Dissertation, zur Erlangung der Würde eines Doktors der Staatswissenschaften, der Universität Basel, den 11. Juli 2003.
  • Torgler, Benno (2004), “Tax Morale in Asian Countries”, Journal of Asian Economics 15, ss. 237–266.
  • Wikipedia (2020a), List of Countries by Tax Revenue to GDP Ratio, https:// en.wikipedia.org/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio (Erişim Tarihi: 13.03.2020).
  • Wikipedia (2020b), Nudge Theory, https://en.wikipedia.org/wiki/Nudge_ theory (Erişim Tarihi: 17.03.2020).
  • World Values Survey (2020), WVS Wave 6 (2010-2014), WV6_Results_ By_Country, Study # v20180912, file:///C:/Users/iibf/Downloads/ F00007942-WV6_Results_By_Country_v20180912%20(1).pdf (Erişim Tarihi: 12.03.2020).
  • Van den Boogaard, Vanessa (2018), Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone, ICTD Working Paper 87, November.

TAX MORALE IN DEVELOPING COUNTRIES: AN EVALUATION WITHIN THE FRAMEWORK OF THE OECD REPORT

Year 2020, Issue: 116, 65 - 89, 01.03.2020

Abstract

Tax morale, generally defined as the intrinsic motivation to pay taxes, is an important aspect of tax systems. A better understanding of drivers and dynamics of tax morale is a key element in explaining different levels of tax compliance for developing countries. Based on the empirical analyses of the OECD report, this study examines the determinants of tax morale of individuals in developing African, Asian and Latin American countries. Accordingly, in order to increase tax morale of individuals in developing countries; i tax authority reforms should be supported, ii socio-economics characteristics of taxpayers should be determined, iii earmarked taxes should be well analyzed before imposition and iv also nudge approaches should be used to increase willingness to pay. These results show that an additional progress in all these actions is associated with tax morale and affects taxpayer’s willingness to pay taxes.

References

  • Akpan, Imaobong, Kas Sempere (2019), Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, ICTD Working Paper 97, Nigeria, May.
  • Bird, Richard M., Eric M. Zolt (2008), Technology and Taxation in Developing Countries: From Hand to Mouse, Law-Econ Research Paper, No. 08-07.
  • Boakye, Said (2016), “Revenue Earmarking in Ghana: Management and Performance Issues, Institute for Fiscal Studies”, Occasional Paper, No. 7, 23rd August: 1-43, Ghana.
  • Brockmeyer, Anne, Marco Hernandez, Stewart Kettle, Spencer Smith (2016), Casting the Tax Net Wider Experimental Evidence from Costa Rica, World Bank Group, Policy Research Working Paper 7850, October.
  • Cummings, R. G., Martinez-Vazquez, J., McKee, M., Torgler, B. (2009), “Tax Morale Affects Tax Compliance: Evidence From Surveys and an Artefactual Field Experiment”, Journal of Economic Behavior & Organization, 70(3), s. 447-457.
  • Çelikkaya, Ali, (2002), Mükelleflerin Vergiye Gönüllü Uyumunu Etkileyen Faktörler, e-akademi, Temmuz, Sayı 5, http://www.e-akademi.org/makaleler/ acelikkaya-1.htm (Erişim Tarihi: 10.03.2020).
  • Daude Christian, Ángel Melguizo (2010), Taxation and more Representation? on Fiscal Policy, Social Mobility And Democracy in Latin America, OECD Development Centre Working Paper No. 294, September.
  • EuroSocial (2018). Sunat and EuroSocial Join Forces to Provide Tax Education in Peruvian Universities, 12 January, https://eurosocial.eu/en/actualidad/ sunat-and-eurosocial-join-forces-to-provide-tax-education-in-peruvianuniversities/ (Erişim Tarihi: 21.03.2020).
  • Hallsworth, Michael (2014), “The use of Field Experiments to Increase Tax Compliance”, Oxford Review of Economic Policy, Volume 30, Number 4, ss. 658–679.
  • Heijden Jeroen Van der, Mark Kosters (2015), From Mechanism to Virtue: Evaluating Nudge-Theory, RegNet Research Papers, No.80, s. 1-21.
  • Kettle, Stewart, Marco Hernandez, Simon Ruda, Michael Sanders (2016), Behavioral Interventions in Tax Compliance: Evidence from Guatemala, World Bank Group, Policy Research Working Paper 7690, June.
  • Larkin, Christopher, Michael Sanders, Isabelle Andresen, Felicity Algate (2019), “Testing Local Descriptive Norms and Salience of Enforcement Action: A Field Experiment to Increase Tax Collection”, Journal of Behavioral Public Administration Vol 2(1), ss. 1-11
  • Mascagni, Giulia, Christopher Nell, Nara Monkam (2017), One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda, ICTD Working Paper 58, January: 1-48.
  • McCleary, William (1991), “The Earmarking of Government Revenue A Review of Some World Bank Experience”, The World Bank Researcb Observer, 6 (1), ss. 81-104.
  • Mensah, Leslie Dwight (2017), Revenue Earmarking in Ghana: Management and Performance Issues, http://ifsghana.org/wp-content/uploads/2017/02/ Revenue-Earmarking-in-Ghana-Management-and-Performance-Issues.pdf (Erişim Tarihi: 16.03.2020).
  • Merima, Ali, Odd-Helge Fjeldstad and Ingrid Hoem Sjursen, (2014), “To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa”, World Development, Vol. 64, ss.828–842.
  • Moore, Mick, Wilson Prichard, and Odd-Helge Fjeldstad (2018), Taxing Africa: Coercion, Reform and Development Zed Books, London, 2018, (Book Reviews, Axel Schimmelpfenning, Finance & Development, March 2019).
  • OECD (2019a), Tax Morale, What Drives People and Businesses to Pay Tax, https://read.oecd-ilibrary.org/taxation/tax-morale_f3d8ea10-en#page1 (Erişim Tarihi: 21.02.2020).
  • OECD (2019b), Revenue Statistcs in Africa 1990-2017, https://www.oecdilibrary.org/docserver/5daa24c1-en-fr.f?expires=1584114986&id=id& accname=guest&checksum=D2BE78F6C6D6BB00A6C504E87C8A651F (Erişim Tarihi: 13.03.2020).
  • OECD (2018), Latin American Economic Outlook 2018, Rethinking Institutions for Development, OECD Publishing, Paris.
  • OECD (2015), Building Tax Cultre, Compliance and Citizenship A Global Source Book on Taxpayer Education, https://read.oecd-ilibrary.org/taxation/ building-tax-culture-compliance-and-citizenship_9789264205154- en#page1 (Erişim Tarihi: 22.03.2020).
  • Prichard, Wilson (2015), Taxation, Responsiveness and Accountability in SubSaharan Africa:The Dynamics of Tax Bargaining, Cambridge Universty Press, United Kingdom.
  • Sjoberg, Fredrik M., Jonathan Mellon, Tiago Peixoto, Johannes Hemker, Lily L. Tsai, (2019), Voice and Punishment: A Global Survey Experiment on Tax Morale, World Bank Group, Policy Research Working Paper, 8855, May.
  • Torgler, Benno (2003), Tax Morale: Theory and Empirical Analysis of Tax Compliance, Dissertation, zur Erlangung der Würde eines Doktors der Staatswissenschaften, der Universität Basel, den 11. Juli 2003.
  • Torgler, Benno (2004), “Tax Morale in Asian Countries”, Journal of Asian Economics 15, ss. 237–266.
  • Wikipedia (2020a), List of Countries by Tax Revenue to GDP Ratio, https:// en.wikipedia.org/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio (Erişim Tarihi: 13.03.2020).
  • Wikipedia (2020b), Nudge Theory, https://en.wikipedia.org/wiki/Nudge_ theory (Erişim Tarihi: 17.03.2020).
  • World Values Survey (2020), WVS Wave 6 (2010-2014), WV6_Results_ By_Country, Study # v20180912, file:///C:/Users/iibf/Downloads/ F00007942-WV6_Results_By_Country_v20180912%20(1).pdf (Erişim Tarihi: 12.03.2020).
  • Van den Boogaard, Vanessa (2018), Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone, ICTD Working Paper 87, November.
There are 29 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Ali Çelikkaya This is me

Publication Date March 1, 2020
Published in Issue Year 2020 Issue: 116

Cite

APA Çelikkaya, A. (2020). GELİŞMEKTE OLAN ÜLKELERDE VERGİ AHLAKI: OECD RAPORU ÇERÇEVESİNDE BİR DEĞERLENDİRME. Sayıştay Dergisi(116), 65-89.