GELİŞMEKTE OLAN ÜLKELERDE VERGİ AHLAKI: OECD RAPORU ÇERÇEVESİNDE BİR DEĞERLENDİRME

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

Ali Çelikkaya

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

Keywords

Vergi Ahlakı, Vergi Uyumu, Mali Sözleşme, Vergilerde Hilecilik, Kaçakçılık

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

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.

Keywords

Tax Morale, Tax compliance, Fiscal contract, cheating on taxes, Tax evasion

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