Multiple Decision Analysis on Turkey’s Tax Justice: An Institutional Perspectıve

Yıl 2019, Cilt: 14 Sayı: 1, 169 - 186, 29.04.2019

Pınar Çuhadar Berna Bulğurcu

https://doi.org/10.17153/oguiibf.454414

Öz

Institutional
preferences produce public policies, including tax policies. Tax justice can be defined as the fair distribution of
the tax burden between all citizens. When taxpayers perceive the tax system as
fair, tax compliance can be ensured accompanied with rising tax revenue. This
study aimed to assess whether institutional changes impacted tax justice
between 1980 and 2015 in Turkey. Multiple decision-making methods Fuzzy AHP,
TOPSIS and VIKOR.is used for assesment. The results indicated that the period
between 1991 and 1995 is the most representative period in terms of tax justice
criteria.

Anahtar Kelimeler

Tax justice, Institutions, Fuzzy AHP, TOPSIS, VIKOR

Türkiye'de Vergi Adaleti Üzerine Çoklu Karar Analizi: Kurumsal Bir Bakış

Öz

Kurumsal
tercihler, vergi politikası da dahil olmak üzere kamu politikalarını
oluştururlar. Vergi adaleti, vergi yükünün vatandaşlar arasında eşit dağıtılması
olarak tanımlanmaktadır. Vergi mükellefleri, vergi sisteminin adil olduğunu
algılar ise vergiye uyumla birlikte vergi gelirleri de yükselecektir. Bu
çalışmanın amacı Türkiye’de ki kurumsal değişimlerin 1980-2015 yılları arasında
vergi adaletine etkisini değerlendirmektedir. Bu amaçla Fuzzy AHP, TOPSIS ve
VIKOR gibi çoklu karar verme yöntemleri kullanılmıştır. Sonuçlar 1991-1995
döneminin vergi adaleti açısından en başarılı dönem olduğuna işaret etmektedir.

Anahtar Kelimeler

Vergi adaleti, Fuzzy AHP, TOPSIS, VIKOR, Kurumlar

Kaynakça

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