Vergi Ahlakının Teorik Çerçevesi

Yıl 2011, Cilt: 20 Sayı: 2, 259 - 277, 01.06.2011

Handan Kaynar Bilgin

Öz

Taxpayers are not pleased with tax and therefore many undesired behaviors like tax evasion emerge Tax morale as being one of the factors determining the behaviors of the taxpayers against tax is defined an instinct motivation for paying taxes Tax morale is closely related to tax compliance There are several social and physiological factors that are closely related to tax compliance and therefore to tax morale and these factors determine the form of tax morale The aim of this article is to explain the concept of tax moral and to define the factors that are related to tax moral In this context social and physiological factors such as social norms guilt and shame duty and fear intrinsic motivation taxpayers’perception of the fairness relation between taxpayer and government are evaluated in detail Keywords: Tax Morale Tax Compliance Tax Physiology

Anahtar Kelimeler

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VERGİ AHLAKININ TEORİK ÇERÇEVESİ

Öz

Vergi, çoğunlukla yükümlüler tarafından hoş karşılanmamakta ve vergi
kaçakçılığı gibi pek çok istenmeyen davranış ortaya çıkmaktadır. Yükümlülerin vergiye
karşı olan davranışlarını belirleyen faktörlerden biri olan vergi ahlakı, vergi ödeme
konusundaki içsel bir motivasyon olarak tanımlanmaktadır. Vergi ahlakı, vergi uyumu
ile yakın ilişki içinde bulunan bir kavramdır. Vergi uyumu ve dolayısıyla vergi ahlakı ile
ilişkili pek çok sosyal ve psikolojik unsurlar bulunmakta ve bu unsurlar vergi ahlakını
şekillendirmektedir.
Bu çalışmanın amacı vergi ahlakı kavramını ve vergi ahlakı ile ilişkili
unsurları açıklamaktır. Bu kapsamda vergi ahlakı ile ilişkili olarak sosyal normlar,
suçluluk ve utanç duygusu, görev ve korku duygusu, içsel motivasyon ve yükümlülerin
adalet algısı, vergi yükümlüsü ve kamu otoritesi ilişkisi gibi sosyal ve psikolojik
unsurlar ayrıntılı bir biçimde incelenmektedir.

Anahtar Kelimeler

Vergi Ahlakı, Vergi Uyumu, Vergi Psikolojisi

Kaynakça

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