An Overview of The Factors Determining Tax Compliance

Year 2016, Volume: 23 Issue: 3, 805 - 816, 27.12.2016

Volkan Yurdadoğ , Ramazan Gökbunar Barış Tunçay

https://doi.org/10.18657/yonveek.281968

Cited By: 3

Abstract

               The right to collect taxes is
one of the independence indicators of the states. Given the history of the
world, there seems to be no state that did not collect taxes from citizens. Topics
such as voluntary tax compliance and tax evasion are dated back to the taxation
itself. They have constituted an important research area since the early days
of tax collection practices. Today, there ise a search for answers in the
relevant literature to the following questions; “Why do people pay taxes?” or
“Why are people reluctant to pay taxes?”.  There is a variety of factors affecting tax
compliance that incorporates a range of dimensions including interalia
economic, socio-psychological, political, ethical, administrative and legal.
Due to the growing need for the establishment of a sustainable public finance
system across the world, there is an intensive research agenda on tax
compliance. Overall, the purpose of this study is to discuss the factors that
affect and determine tax compliance.

Keywords

Tax Compliance, Tax Evasion, Tax Audit

Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış

Abstract

          Vergi toplama
hakkı, devletlerin bağımsızlık göstergelerinden birisidir. Dünya tarihine
bakıldığında vatandaşlarından  vergi toplamayan hiçbir devlet olmadığı
görülmektedir. Gönüllü vergi uyumu ve vergi kaçakçılığı gibi konular, verginin
kendisi kadar eski olup, verginin varlığından bu yana önemli araştırma alanları
olmuştur. Günümüzde de vergi  uyumu literatüründe kişiler  “niçin vergi öderler ya da niçin vergi ödemek
istemezler?” sorularına cevap aranmaktadır. Ekonomik,  sosyo-psikolojik,  politik,
etik,  yönetimsel
ve hukuki boyutları olan vergi  uyumunu belirleyen faktörler çok
çeşitlidir. Tüm ülkelerde giderek artan şekilde  sürdürülebilir
bir kamu finansmanı oluşturulması ihtiyacı  nedeniyle  vergi
uyumu üzerinde yoğun bir şekilde araştırmalar yapılmaktadır. Çalışmada amaç,
vergi uyumunu belirleyen faktörleri genel olarak  incelemektir.

Keywords

Vergi Uyumu, Vergi Kaçakçılığı, Vergi Denetimi

References

• Alm, J. & Jackson, B.R. & McKee, M. (1992). Estimating The Determinants of Taxpayer Compliance with Experimental Data. National Tax Journal, 45, 107–114, https://www.ntanet.org/NTJ/45/1/ntj-v45n01p107-14-estimating-determinants-taxpayer-compliance.pdf.
• Alm, J.& Mckee M. (1998). Extending the Lessons of Laboratory Experiments on Tax Compliance to Managerial and Decision Economics. Managerial and Decision Economics, 19(4-5), 259-275. doi: 10.1002/ (SICI) 10991468 (199806/08) 19:4/53.0. CO; 2-2.
• Andreoni, J. & Erard B. & Feinstein J. (1998). Tax Compliance. Journal of Economic Literature, 36 (2), 818-860, http://econweb.ucsd.edu /~jandreon/ Publications/ jel1998.pdf.
• Barth, E. & Cappelen, A.W. & Ognedal, T. (2006). Fair Tax Evasion. Memorandumn. Department of Economics. Oslo University.
• Batırel, Ö. F. (1996). Vergi Kaçakçılığı ve Vergiye Gönüllü Uyum. Vergi Dünyası, 175, 52-55.
• Bayer, R. & Cowell F. (2015). Tax Compliance by Firms and Audit Policy. Research in Economics, 70, 38-52.
• Benk, T. & Budak T. (2015). Vergi Uyumunda Paradigma Dönüşümü: Neo-Klasik Perspektiften Bütüncül Yaklaşıma Geçiş. Prof. Dr. Metin Taş’a Armağan: Gazi Kitabevi, 165-184.
• Benjamini, Y. & Maital, S. (1985). Optimal Tax Evasion and Optimal Tax Evasion Policy. In: Gartner, W., Wenig, A. (Eds.). The Economics of the Shadow Economy: Springer Verlag, Berlin, 245–264.
• Braithwaite, V. &, Ahmed, E. (2005). A Threat To Tax Morale: The Case of Australian Higher Education Policy. Journal of Economic Psychology, 26 (4), 523–540.
• Bordignon, M. (1993). A Fairness Approach To Income Tax Evasion. Journal of Public Economics, 52, 345–362.
• Canbay, T. (2009). Dünya Vergileme Anlayışındaki Değişim (Antikçağdan Günümüze). Bursa: Dora.
• Casal S. & Kogler C. & Mittone L. & Kirchler E. (2016). Tax Compliance Depends on Voice of Taxpayers. Journal of Economic Psychology, 56, 141-150.
• Cowell, F.A. (1992). Tax Evasion And Inequity. Journal of Economic Psychology, 13 (4), 521–543.
• Cummings, R. G. & Vazquez M. 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, 447–457, doi:10.1016/j.jebo.2008.02.010.
• Çelikkaya, A. & Gürbüz H. (2006). Mükelleflerin Vergiye Gönüllü Uyumunu Etkileyen Faktörlerin Analizi: Bir Alan Çalışması. İktisat İşletme Finans İnceleme-Araştırma, 21 (247), 122-139.
• Çetin Gerger, G. (2011). Mükellef Hakları ve Vergiye Gönüllü Uyum. İstanbul: Legal, doi : 10.3848/iif.2006.247.0084.
• Çoban, H. & Deyneli F. (2013). Vergi Ahlakı ve Sosyal Sermaye. Finans-Politik & Ekonomik Yorumlar, 50(584), 109-118.
• Dell’Anno, R. (2009). Tax Evasion, Tax Morale and Policy Maker’s Effectiveness. The Journal of Socio- Economics, 38, 988-997, doi:10.1016/j.socec.2009.06.005.
• Eiser, J. R.., (1986). Social Psychology: Attidues, Cognition and Behavior. Cambridge: Cambridge University Press.
• Elffers, H. & Weigel, R.H. &, Hessing, D.J. (1987). The Consequences of Different Strategies For Measuring Tax Evasion Behavior. Journal of Economic Psychology, 8, 311–337.
• Erard, B. & Feinstein, J.S. (1994). The Role of Moral Sentiment And Audit Perceptions in Tax Compliance. Public Finance/Finance Publiques, 49, 70–89.
• Falkinger, J. (1995). Tax Evasion, Consumption of Public Goods and Fairness. Journal of Economic Psychology, 16 (1), 63–72.
• Feld, L.P. &, Frey, B.S. (2002a). Trust Breeds Trust: How Taxpayers Are Treated. Economics of Governance, 3, 87–99.
• Feld, L.P. &, Frey, B.S. (2002b). The Tax Authority and The Taxpayer. An Exploratory Analysis. In: Paper Presented at the 2002 Annual Meeting of the European Public Choice Society, Belgirate, Italy.
• Fortin, B. & Lacroix, G. & Villeval, M. (2007). Tax Evasion ad Social Interactions. Journal of Public Economics, 91 (11–12), 2089–2112.
• Gordon, J.P.F. (1989). Individual Morality and Reputation Costs As Deterrents To Tax Evasion. European Economic Review, 33 (4), 797–805.
• Gökbunar, R. & Gökbunar, A. (2007). Mükellef Davranışları, Vergi Etiği ve Vergi Uyumu. Vergi Dünyası, 26 (311), 91-100.
• Halla M. & Schneider F. (2008). Taxes and Benefits: Two Options to Cheat on the State. IZA Discussion Paper No: 3536, https://www.deutsche-digitale-bibliothek.de/ binary/IZEDBPXFCSYCMI5HKK7SJ3ASMZO5J4SN/full/1.pdf.
• Karaaslan, A. & Sandalcı U. (2015). Vergi Ahlakını Belirleyen Faktörlerin Analizine Yönelik Bir Uygulama. Finans Politik & Ekonomik Yorumlar, 52(607), 37-54.
• Kirchler E. & Hoelzl E. & Wahl I. (2008). Enforced Versus Voluntary Tax Compliance: The ‘‘Slippery Slope’’ Framework. Journal of Economic Psychology, 29, 210–225, doi: 10.1016/j.joep.2007.05.004.
• Kirchler E. & Wahl I. (2010). Tax Compliance Inventory TAX-I: Designing An Inventory For Surveys of Tax Compliance. Journal of Economic Psycholog, 31, 331-346, doi:10.1016/j.joep.2010.01.002.
• Kitapcı, İ. (2014). Vergi Etiği-Vergi Psikolojisi. Ankara: Seçkin.
• Kogler C. & Mittone L. &, Kirchler E. (2016). Delayed Feedback on Tax Audits Affects Compliance and Fairness Perceptions. Journal of Economic Behavior&Organization, 124, 81-87.
• Lewis, A. (1979). An Empirical Assessment of Tax Mentality. Public Finance/Finances Publiques, 34 (2), 245–257.
• Mikesell, J. L. & Birskyte L. (2007). The Tax Compliance Puzzle: Evidence from Theory and Practice. International Journal of Public Administration, 30, 1045–1081, doi: 10.1080/01900690701221423.
• Orviska, M. &, Hudson, J. (2002). Tax Evasion, Civic Duty and The Law Abiding Citizen. European Journal of Political Economy, 19, 83–102.
• Pınar, A. (2000). Vergilemenin Siyasal İktisadı: Literatüre Bir Bakış. Ankara Üniversitesi SBF Dergisi, 55(2), 97-111.
• Pommerehne, W.W. & Hart, A. & Feld, L.P. (1997). Steuerhinterziehung Und ihre Kontrolle in Unterschiedlichen Politischen Systemen. Homo oeconomicus,14, 469–487.
• Saruç, N. T. & Sağbaş İ. (2004). Mükelleflerin Vergi Eşitliğini Algılaması Vergi Kaçırma Eğilimi İlişkisi. Finans-Politik & Ekonomik Yorumlar, 41(482), 64-74.
• Savitri, E. & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia- Social and Behavioral Sciences, 219, 682-687.
• Schanz, G. Von. (1890). Die Steuern der Schweiz in ihrer Entwicklung seit Beginn des 19. Jahrhunderts. I–V. Stuttgart.
• Scholz, J.T. & Lubell, M. (1998). Trust and Taxpaying: Testing The Heuristic Approach To Collective Action. American Journal of Political Science, 42, 398–417.
• Schmölders, G. (1951–1952). Finanzpsychologie. FinanzArchiv, 13, 1–36.
• Schmölders, G. (1960). Das Irrationale in der o¨ ffentlichen Finanzwirtschaft. Frankfurt am Main: Suhrkamp.
• Schmölders, G. (1964). Finanzwissenschaft und Finanzpolitik. Tu¨bingen: J. c. B. Mohr (Paul Siebeck).
• Schnellenbach, J. ( 2006). Tax Morale and The Taming Of Leviathan. Constitutional Political Economy,17 (2), 117–132.
• Schwartz, R.D. &, Orleans, S. (1967). On Legal Sanctions. University of Chicago Law Review, 34, 282–300.
• Sheffrin, S.M. &, Triest, R.K.. (1992). Can brute deterrence backfire? Perceptions and attitudes. In: Slemrod, J. (Ed.). Why People Pay Taxes. University of Michigan Press, Ann Arbor. 193–208.
• Smith, K.W. (1992). Reciprocity and Fairness: Positive Incentives For Tax Compliance. In: Slemrod, J. (Ed.), Why People Pay Taxes. University of Michigan Press, Ann Arbor. 223–250.
• Spicer, M.W. & Lundstedt, S.B. (1976). Understanding Tax Evasion. Public Financ, 31, 295–305.
• Spicer, M.W. & Becker, L.A. (1980). Fiscal Inequity and Tax Evasion: An Experimental Approach. National Tax Journal, 33, 171–175.
• Torgler, B. (2002). Speaking to Theorists and Searching for Facts: Tax Morale and Tax
• Compliance in Experiments. Journal of Economic Survey, 16 (5), 657-684.
• Torgler, B. (2003a). Tax Morale, Rule-Governed Behaviour And Trust. Constitutional Political Economy, 14 (2), 119–140.
• Torgler, B. (2003b). Tax Morale and Institutions. Center for Research in Economics. Management and the Arts (CREMA). Working Paper. n. 2003-09, Switzerland.
• Torgler, B. (2005). Tax Morale in Latin America. Public Choice, 122 (1–2), 133–157.
• Torgler, B. (2007). Tax Compliance and Tax Morale (A Theoretical and Empirical Analysis): Edward Elgar Publishing Limited.
• Torgler, B. & Schneider, F. & Schaltegger, C.A.. (2008). Local Autonomy, Tax Morale and the Shadow Economy. Center for Research in Economics, Management and the Arts (CREMA). Working Paper n. 24. Switzerland.
• Tyler, T.R. (1997). The Psychology of Legitimacy: A Relational Perspective On Voluntary Deference To Authorities. Personality and Social Psychology Review, 1 (4), 323–345.
• Tyler, T.R. (2001). Trust and Law-Abidingness: A Proactive Model of Social Regulation. Boston University Law Review, 81 (2), 361–406.
• Tyler, T.R. & Huo, Y.J., (2002). Trust in the Law: Encouraging Public Cooperation with the Police and Court. Russell Sage Foundation New York.
• Wenzel, M. (2005). The Multiplicity of Taxpayer Identities and Their Implications For Tax Ethics. Working Paper. 73. Centre For Tax System Integrity Research School of Social Sciences. Australian National University.