İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ

İrem Didinmez; Erdem Seçilmiş

İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ

Öz

Bu çalışmanın hedefi vergi uyumunu arttırmak isteyen vergi idaresinin mükelleflerle olan ilişkisini nasıl düzenlemesi gerektiğini araştırmaktır. Bu amaçla öncelikle vergi uyumu kavramı ve vergi uyumunu etkileyen faktörler irdelenmiş; daha sonra ise “vergi iklimi”, “kaygan zemin” ve “psikolojik vergi sözleşmesi” yaklaşımları çerçevesinde vergi idaresinin gözetmesi gereken güç-güven dengesi tartışılmıştır. Bu çalışmanın hedefi vergi uyumunu arttırmak isteyen vergi idaresinin mükelleflerle olan ilişkisini nasıl düzenlemesi gerektiğini araştırmaktır. Bu amaçla öncelikle vergi uyumu kavramı ve vergi uyumunu etkileyen faktörler irdelenmiş; daha sonra ise “vergi iklimi”, “kaygan zemin” ve “psikolojik vergi sözleşmesi” yaklaşımları çerçevesinde vergi idaresinin gözetmesi gereken güç-güven dengesi tartışılmıştır.

Anahtar Kelimeler

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

İrem Didinmez Bu kişi benim
Türkiye

Erdem Seçilmiş Bu kişi benim
Türkiye

Yayımlanma Tarihi

30 Haziran 2018

Gönderilme Tarihi

24 Mart 2018

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2018 Cilt: 18 Sayı: 2

IZ

https://izlik.org/JA24MX88YZ

Kaynak Göster

RIS / Bibtex

APA

Didinmez, İ., & Seçilmiş, E. (2018). İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. Bolu Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18(2), 105-128. https://izlik.org/JA24MX88YZ

AMA

1.Didinmez İ, Seçilmiş E. İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. ASBİ. 2018;18(2):105-128. https://izlik.org/JA24MX88YZ

Chicago

Didinmez, İrem, ve Erdem Seçilmiş. 2018. “İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ”. Bolu Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 18 (2): 105-28. https://izlik.org/JA24MX88YZ.

EndNote

Didinmez İ, Seçilmiş E (01 Haziran 2018) İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. Bolu Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 18 2 105–128.

IEEE

[1]İ. Didinmez ve E. Seçilmiş, “İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ”, ASBİ, c. 18, sy 2, ss. 105–128, Haz. 2018, [çevrimiçi]. Erişim adresi: https://izlik.org/JA24MX88YZ

ISNAD

Didinmez, İrem - Seçilmiş, Erdem. “İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ”. Bolu Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 18/2 (01 Haziran 2018): 105-128. https://izlik.org/JA24MX88YZ.

JAMA

1.Didinmez İ, Seçilmiş E. İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. ASBİ. 2018;18:105–128.

MLA

Didinmez, İrem, ve Erdem Seçilmiş. “İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ”. Bolu Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, c. 18, sy 2, Haziran 2018, ss. 105-28, https://izlik.org/JA24MX88YZ.

Vancouver

1.İrem Didinmez, Erdem Seçilmiş. İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. ASBİ [Internet]. 01 Haziran 2018;18(2):105-28. Erişim adresi: https://izlik.org/JA24MX88YZ