Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies

Year 2019, , 223 - 244, 31.01.2019

Serdar Çiçek , Hüseyin Güçlü Çiçek , Elif Ayşe Şahin-ipek

https://doi.org/10.17233/sosyoekonomi.2019.01.13

Cited By: 4

Abstract

Taxpayers’ decisions on paying taxes or not paying taxes can not be explained only by expected economic gains and costs. There are many psychological, sociological and demographic variables affecting taxpayer decisions. In this study, taxpayer behaviors and typologies affecting tax compliance and non-compliance are evaluated within the systematic framework determined by Mitu (2016). Taxpayers’ typologies constitute important determinants of tax compliance in terms of being personality types that exhibit regular and specific framework behaviors. It will be possible for tax administration to increase tax compliance and tax collection to a degree with conventional tools and practices. Beyond legal obligations; it is necessary to analyze the ethical-cultural norms of the individuals and the society and the behavior of taxpayers and to produce the policy accordingly, in order to increase the voluntary tax compliance and motivate the taxpayer.

Keywords

Taxpayer Attitudes and Behaviours, Tax Compliance, Social Taxpayer, Taxpayer Typologies, Social Taxpayer

Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları ve Tipolojileri

Abstract

Mükelleflerin vergi ödeme veya ödememeye ilişkin kararları sadece beklenen ekonomik kazançlar ve maliyetler ile açıklanamaz. Mükellef kararlarını etkileyen pek çok psikolojik, sosyolojik ve demografik değişken söz konusudur. Bu çalışmada, vergi uyumuna ve uyumsuzluğuna etki eden mükellef davranışları ve tipolojileri Mitu (2016)’nın belirlediği sistematik çerçevesinde değerlendirilmiştir. Mükellef tipolojileri, düzenli ve belli bir çerçevede davranışlar sergileyen kişilik tipleri olmaları açısından, vergi uyumunun önemli belirleyicilerini oluşturmaktadır. Vergi idaresinin alışılagelmiş uygulamalar ile vergi uyumunu ve tahsilâtını arttırması bir dereceye kadar mümkündür. İdarenin, yasal zorunlulukların ötesinde; gönüllü vergi uyumunu arttırmak ve mükellefi motive etmek için, bireylerin ve toplumun ahlaki-kültürel normlarını ve mükelleflerin davranışlarını analiz etmesi ve buna göre politika üretmesi gerekmektedir.

Keywords

Mükellef Tutum ve Davranışları, Mükellef Tipolojileri, Vergi Uyumu, Sosyal Mükellef

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