Vergi Uyumuna İlişkin Bir Yazın Taraması

Yıl 2025, Sayı: 15, 45 - 60, 27.03.2025

Aytül Bişgin

Öz

Vergi uyumu, bireylerin ve kurumların yasal düzenlemelere uygun olarak vergisel yükümlülüklerini yerine getirme davranışını ifade eden çok boyutlu bir kavramdır. Literatürde, vergi uyumunun bireylerin ekonomik rasyonaliteye dayalı kararlarının yanı sıra sosyal normlar, etik değerler ve devlete duyulan güven gibi unsurlardan etkilendiği vurgulanmaktadır. Bu çalışma, vergi uyumunun ekonomik, sosyal ve psikolojik boyutlarını bir arada değerlendirerek, bireylerin vergi ödeme davranışlarını etkileyen faktörlerin geniş bir perspektifle ele alınması gerektiğini göstermektedir. Çalışma kapsamında, bireylerin gönüllü uyum davranışlarını etkileyen mekanizmalar detaylandırılmış ve vergi uyumuna ilişkin yaklaşımlar disiplinler arası bir bağlamda tartışılmıştır. Bu doğrultuda, vergi uyumunun sadece ekonomik bir olgu değil, aynı zamanda sosyal ve etik unsurlarla şekillenen karmaşık bir süreç olduğu ortaya konulmuştur. Bu bağlamda, bireylerin devlete duyduğu güvenin, toplumsal normların ve etik sorumlulukların vergi uyumu üzerindeki belirleyici rolü vurgulanmaktadır.

Anahtar Kelimeler

Vergi Uyumu, Vergi Uyumu Stratejileri, Etik, Sosyal Normlar

A Literature Review on Tax Compliance

Öz

Tax compliance is a multidimensional concept that refers to the behavior of individuals and institutions to fulfill their tax obligations by legal regulations. The literature emphasizes that tax compliance is influenced by factors such as social norms, ethical values, and trust in the state, as well as individuals' decisions based on economic rationality. This study evaluates the economic, social, and psychological dimensions of tax compliance and shows that the factors affecting individuals' tax payment behavior should be addressed from a broad perspective. Within the scope of the study, the mechanisms affecting individuals' voluntary compliance behavior are detailed, and approaches to tax compliance are discussed in an interdisciplinary context. In this respect, it is revealed that tax compliance is not only an economic phenomenon but also a complex process shaped by social and ethical factors. In this context, the decisive role of individuals' trust in the state, social norms, and ethical responsibilities in tax compliance is emphasized.

Anahtar Kelimeler

Tax compliance, tax compliance strategies, ethics, social norms

Kaynakça

• Referans1 Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
• Referans 2Referans2 Alm, J., & McClelland, G. (1999). Auditing and tax compliance. Public Finance Review, 27(2), 146–165. https://doi.org/10.1177/109114219902700202
• Referans3 Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224–246. https://doi.org/10.1016/j.joep.2005.09.002 ,
• Referans4 Alm, J., & Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 101(4), 635–651. https://doi.org/10.1007/s10551-011-0761-9
• Referans5 Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48(1), 21–38. https://doi.org/10.1016/0047-2727(92)90040-M
• Referans6 Bird, R. M., & Zolt, E. M. (2005). Redistribution via taxation: The limited role of the personal income tax in developing countries. UCLA Law Review, 52, 1627–1695.
• Referans7 Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2008). Tax effort in developing countries and high income countries: The impact of corruption, voice, and accountability. Economic Analysis and Policy, 38(1), 55–71. https://doi.org/10.1016/S0313-5926(08)50006-3
• Referans8 Clotfelter, C. T. (1983). Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65(3), 363–373. https://doi.org/10.2307/1924181
• Referans9 Feld, L. P., & Frey, B. S. (2002). Trust breeds trust: How taxpayers are treated. Economics of Governance, 3(2), 87–99. https://doi.org/10.1007/s101010100032
• Referans10 Frey, B. S. (1997). Not Just for the Money: An Economic Theory of Personal Motivation. Edward Elgar Publishing.
• Referans11 Frey, B. S., & Feld, L. P. (2002). Deterrence and morale in taxation: An empirical analysis. CESifo Working Paper Series No. 760. CESifo Group.
• Referans12 Frey, B. S., & Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics, 35(1), 136–159. https://doi.org/10.1016/j.jce.2006.10.006
• Referans13 Grasmick, H. G., & Bursik, R. J. (1990). Conscience, significant others, and rational choice. Law and Society Review, 24(4), 837–861. https://doi.org/10.2307/3053861
• Referans14 James, S., & Alley, C. (2002). Tax compliance, self-assessment, and tax administration. Journal of Finance and Management in Public Services, 2(2), 27–42.
• Referans15 Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The "slippery slope" framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
• Referans16 Luttmer, E. F. P., & Singhal, M. (2014). Tax morale. Journal of Economic Perspectives, 28(4), 149–168. https://doi.org/10.1257/jep.28.4.149
• Referans17 Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economi Perspectives, 21(1), 25–48. https://doi.org/10.1257/jep.21.1.25
• Referans18 Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing. https://doi.org/10.4337/9781847207203
• Referans19 Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228–245. https://doi.org/10.1016/j.joep.2008.08.004
• Referans20 Wenzel, M. (2004). An analysis of norm processes in tax compliance. Journal of Economic Psychology, 25(2), 213–228. https://doi.org/10.1016/S0167-4870(02)00168-X
• Referans21 Yitzhaki, S. (1974). A note on income tax evasion: A theoretical analysis. Journal of Public Economics, 3(2), 201–202. https://doi.org/10.1016/0047-2727(74)90037-1