Evaluation of the Effect of Frequently Changes in Tax Legislation on the Decision-Making Process of Businesses in Terms of Tax Compliance

Öz

There are many legal regulations regarding taxes, which are the most important public income. These frequently made regulations can affect the decision-making processes of enterprises. Since price policies, wage policies and even production methods are affected by tax policies, tax compliance may also be adversely affected, and businesses and individuals may be reluctant to fulfill their tax obligations. In this study, it has been tried to measure how much effect the legal regulations on taxation have on the decision-making processes of the enterprises, and therefore on tax compliance, through the data obtained as a result of the survey conducted with professional managers. Survey data with 137 managers were evaluated by calculating Pearson correlation analysis, multiple linear regression analysis, and one-way analysis of variance. Research findings showed that there is no significant relationship between trust in taxation and decision-making styles. In this context, it was concluded that the managers did not take into account the tax changes in the decision-making processes.

Anahtar Kelimeler

• Tax Compliance

Vergi Mevzuatındaki Sık Değişikliklerin İşletmelerin Karar Alma Süreçlerine Etkisinin Vergi Uyumu Açısından Değerlendirilmesi

Öz

En önemli kamu geliri olan vergiler ile ilgili pek çok yasal düzenleme yapılmaktadır. Sıkça yapılan bu düzenlemeler işletmelerin karar alma süreçlerini etkileyebilmektedir. Fiyat politikaları, ücret politikaları ve hatta üretim şekilleri dahi uygulanan vergi politikalarından etkilendiğinden vergi uyumu da olumsuz etkilenebilmekte ve işletmelerin ve bireylerin vergisel yükümlülüklerini yerine getirme hususunda isteksiz davranmaları ile karşılaşılabilmektedir Sıkça yapılan mevzuat değişiklikleri karşısında işletmelerin vergiye bakış açısı olumsuz etkilenmektedir. Bu çalışmada profesyonel yöneticiler ile yapılan anket çalışması sonucunda ortaya çıkan veriler yoluyla vergi konusunda yasal düzenlemelerin işletmelerin karar alma süreçlerine ve dolayısıyla vergi uyumu üzerine ne kadar etki yaptığı ölçümlenmeye çalışılmıştır. 137 Yönetici ile yapılan anket verileri Pearson korelasyon analizi, çoklu doğrusal regresyon analizi, tek yönlü varyans analizleri hesaplanarak değerlendirilmiştir. Araştırma bulguları vergiye güven ile karar alma stilleri arasında anlamlı bir ilişki olmadığını göstermiştir. Bu kapsamda yöneticilerin karar alma süreçlerinde vergisel değişiklikleri dikkate almadığı sonucuna ulaşılmıştır.

Anahtar Kelimeler

• Vergi Uyumu
• Karar Alma
• Hukuki Güvenilirlik İlkesi
• Tax Compliance

Kaynakça

1. Akdemir, A., (2014). Yeni Ekonomide ve Yeni Dünyada İşletmecilik, Umuttepe Yayınları, Kocaeli.
2. Alm, J., Sanchez, I & De Juan, A. (1995). Economic and Noneconomic Factors in Tax Compliance, KYKLOS. (48), 3-18.
3. Alm, J., Jackson, B.R., McKee, M. (1992). Estimating The Determinants of Taxpayer Compliance with Experimental Data, National Tax Journal, (45), 107–114.
4. Alm, J., Kirchler, Erich & Muelbacher, Stephan (2012). Combining Psychology and Economics in the Analysis of Compliance: from Enforcement to Cooperation. Economic Analysis& Policy 42 (2), 133-151.
5. 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. Altuğ A. (2009). Siyasi ve Ekonomik Gelişmeler Çerçevesinde Gazete Promosyonlarının Çeşitliliği ve Tirajlara Etkisi, Marmara Üniversitesi Sosyal Bilimler Enstitüsü Basılmamış Yüksek Lisans Tezi, İstanbul.
6. Altunışık, R., Özdemir, Ş. & Torlak, Ö. (2016). Pazarlama İlkeleri ve Yönetimi, 2.b., Beta Yayınevi, İstanbul.
7. Andreoni, J. (1998). Toward a theory of charitable fundraising. Journal of Political Economy, (106), 1186–1213.
8. Assfaw, A. M & Sebhatb, W. (2019). Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji, and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia. Journal of Accounting, Finance and Auditing Studies, 5(1), 32-58.

9. Avşar, N.A. & Bozdereli, A.A., (2012). Türkiye’de Kayıt Dışı Ekonomi ve Vergi Sisteminin Rolü, Asomedya, Ankara Sanayi Odası Yayın Organı, Kasım/Aralık, Basım tarihi: 30.01.2013.
10. Ayas, I. & Saruç, N.T., (2015). Vergi Kültürü ve Vergi Ahlakı: İtalya ve Türkiye, AKÜ İİBF Dergisi 17(2), 179-188. Biyan, Ö., (2018). Vergi Hukuku, Dora Yayınevi, Bursa.
11. Bolat, T., Seymen, O.A., Bolat, O.İ. & Erdem, B., (2014). Yönetim ve Organizasyon, 4.b., Detay Yayıncılık, Ankara.
12. Braithwaite, Valerie. (2003). Dancing with Tax Authorities: Motivational Posturesand Non-Compliant Actions. In Taxing Democracy. Understanding Tax Avoid-ance and Tax Evasion, edited by Valerie Braithwaite, 15–39.
13. Brashear, Thomas G.; Brooks, Charles M.; Boles & James S. (2004). Measurement of Distributive and Procedural Justice in Sales Management: Scale Development and Validation. Journal of Business Research, [S. Journal of Business Research l.], 57(1), 86-93.
14. Cummings, R. G., Martinez-Vasquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior and Organization, 70(3), 447–457.
15. Didinmez, İ. & Seçilmiş, E., (2018). İdare-Mükellef İlişkilerinin Vergi Uyumu Üzerine Etkileri, AİBÜ Sosyal Bilimler Enstitüsü Dergisi, 2018. 18 (2) ,105-128. Dubin, R.A & Chein H.S., (1990). Journal of Urban Economics, 27(1), 97-110.
16. Eren, E., Aren, S. & Alpkan, L., (2000). İşletmelerde Stratejik Yönetim Faaliyetlerini Değerlendirme Araştırması, Doğuş Üniversitesi Dergisi 1(1), 96-123. Frey, B.S. & Torgler, B. (2007). Tax Morale and Conditional Cooperation, Journal of Comparative Economics, (35), 136-159.
17. Gangl, K., Hofmann, E., Pollai, M. & Kirchler, E. (2012). The Dynamics of Power and Trust in the "Slippery Slope Framework and its Impact on the Tax Climate, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2024946, (Erişim tarihi: 22.05.2021).
18. Gilligan, George & Grant, Richardson. (2005). Perceptions of Tax fairness and Tax compliance in Australia and Hong Kong ‐ A Preliminary Study. Journal of Financial Crime, 12(4), 331-343.
19. Gobena, L. B., & van Dijke, M. (2017). Fear and caring: procedural justice, trust, and collective identification as antecedents of voluntary tax compliance. J. Econ. Psychol. 62, 1–16.
20. Güneş, G., (2008). Verginin Yasallığı İlkesi, 2.b., On İki Levha Yayıncılık, İstanbul.
21. Güzel, S.A., Özer, G. & Özcan, M., (2019). The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey, Journal of Behavioral and Experimental Economics, 78, 80-86.
22. Hazman, G. G., (2009). Vergi Bilincini Etkileyen Muhtemel Dışsal Etkenlerin Lojistik Regresyon Analizi ile Tespiti, Akademik İncelemeler, 4 (1), 53-71. Holtz, B., & Harold, C. M. (2008). When Your Boss Says No! The Effects of Leadership Style and Trust on Employee Reactions to Managerial Explanation. Journal of Occupational and Organizational Psychology, 81, 777-802.
23. Holtz, B. C., & Harold, C. M. (2013). Effects of leadership consideration and structure on employee perceptions of justice and counterproductive work behavior. Journal of Organizational Behavior, 34(4), 492–519.
24. Hyun, J. K. (2005). Tax Compliances in Korea and Japan: Why are they different? Policy Research Institute, Ministry of Finance, Japan, February, 115. James, S., & Alley, C. (2002). Tax compliance, self assessment system and tax administration. Journal of Finance, and Management in Public Services, 2(2), 27 – 42.
25. Jimenez, P. & G. S. Iyer. (2016). Tax Compliance in a Social Setting: The Influence of Social Norms, Trust in Government, and Perceived Fairness on Taxpayer Compliance. Advances in Accounting 34, 17–26.
26. Kaderli, Y.C., (2013). Finansal Kararlarda Vergi Etkisi: Türkiye Uygulaması, (Yayınlanmamış Yüksek Lisans Tezi), Adnan Menderes Üniversitesi, Sosyal Bilimler Enstitüsü, Aydın.
27. Karakoç, Y., (2014). Genel Vergi Hukuku, Yetkin Yayınları, Ankara.
28. Kirchler, Erich, Hoelzl, Erik & Wahl, Ingrid (2008). Enforced versus Voluntary Tax Compliance: The Slippery Slope Framework. Journal of Economic Psycholgy 29, 210-225.
29. Kramer, A.F., Hahn, S., Cohen, N.J., Banich, M.T., McAuley, E., Harrison, C.R., Chason, J., Vakil, E., Bardell, L., Boileau, R.A. & Colcombe, A., (1999). Ageing, fitness and neurocognitive function, Nature 400, 418–419.
30. Marandu TF, Finsterbusch K, Kroger A, Cicin-Sain L (2014). Mouse CMV infection delays antibody class switch upon an unrelated virus challenge. Exp Gerontol 54, 101–108.
31. Mayer, R. C., Davis, J., & Schoorman, F. (1995). An integrative model of organizational trust. The Academy of Management Review, 20(3), 709– 734.
32. Muehlbacher M, Kerdawy AE, Kramer C, Hudson B & Clark T (2011). Conformation-dependent QSPR models: logPOW. J Chem Inf Model 51(9), 2408–2416.
33. Newman, W. & Nokhu, M. (2018). Evaluating the impact of tax knowledge on tax compliance among small medium enterprises in a developing country. Academy of Accounting and Financial Studies Journal, 22(6), 1–14.
34. Nyhan, R. C., & Marlow, H. A. 1997. Development and psychometric properties of the organizational trust inventory, Evaluation Review, 21 (5), 614-635. Öncel, M., Kumrulu & A., Çağan, N., (2011). Vergi Hukuku, 20.b., Turhan Kitabevi, Ankara.
35. Prajapati B, Dunne M & Armstrong R (2010). Sample size estimation and statistical power analyses. Optometry Today 16,07.
36. Riahi-Belkaoiu, A. (2004). Relationship between tax compliance internationally and selected determinants of tax morale, Journal of International Accounting, Auditing and Taxation 13, 135–143.
37. Richardson, G. , (2006). The impact of tax fairness dimensions on tax compliance behaviour in an Asian jurisdiction: The case of Hong Kong. winter. International Tax Journal, 29- 42.
38. Roth, J. A. & Scholz, J.T. (eds.) (1989). Taxpayer Compliance 2, Social Science Perspectives. Philadelphia, University of Pennsylvania Press.
39. Saad, Natrah (2011). Fairness Perceptions and Compliance Behaviour: Taxpayers’ Judgments in Self-Assessment Environments, (Unpublished Phd Thesis), University of Canterbury, Canterbury, https://ir.canterbury.ac.nz/handle/10092/5065, (Erişim tarihi: 15.03.2021).
40. Scholz, John T. & Mark Lubell. 1998. Adaptive Political Attitudes: Duty, Trust and Fear as Moni- tors of Tax Policy. American Journal of Political Science. Scott, S. G. & Bruce, R. A. (1995). Decision-making style: the development and assessment of a new measure. Educational and Psychological Measurement, 55(5), 818–831.
41. Şenyüz, D., (1995). Vergilendirmede Yükümlü Psikolojisi, Bursa.
42. Taytak, M., (2016). Vergi Kültürünü Belirleyen Faktörler ve Mükelleflerin Demografik Özelliklerinin Vergi Kültürü Üzerindeki Etkis , İnsan ve Toplum Bilimleri Araştırmaları Dergisi,2016. 5(7), 1933-1957.
43. Torgler, B. (2003). Tax Morale and Tax Evasion: Evidence from the United States, WWZ-Discussion Paper 03 (01), WWZ, Basel.
44. Torgler, B., I. C. Demir, A. Macintyre, & M. Schaffner, (2008). Causes and Consequences of Tax Morale: An Empirical Investigation. Economic Analysis and Policy, 38, 313–39.
45. Torgler, B. Schneider, F. (2009), The Impact of Tax Morale and Institutional Quality on the Shadow Economy, Journal of Economic Psychology 30(03), 228-245.
46. Tosuner, M., Arıkan, Z. &Yereli, A.B., (1992). Türk Vergi Sistemindeki Sorunlar ve Çözüm Önerileri, EGİAD, Ekonomik Raporlar, 7, İzmir.
47. Turner, J.C. (2005). Explaining the Nature of Power: A Three-Process Theory, European Journal of Social Psychology 35(1), 1-22. Yavaşlar, F.B., (2017). 20 Soruda Türkiye’de Temel Vergi Hukuku, Adalet Yayınevi, Ankara.
48. Yiğit, S., Yiğit, A.M., (2011). Stratejik Yönetimde Dış Çevre Analizi: Kobi’ler ve Büyük İşletmeler Arasında Bir Karşılaştırma, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 120(38), 119-136.