Öz
This paper investigates the effects of neighborhood on tax compliance behavior of taxpayers based on an agent based tax compliance model To this aim it is attempted to find out different tax compliance patterns under different “penalty rate audit rate” combinations and for von Neumann neighborhood Moore neighborhood and no neighborhood schemes The findings throw into sharp relief that both von Neumann and Moore neighborhoods are reducing compliance behavior of taxpayers considerably The results of scenario runs put the case clearly Key Words: Tax Compliance Agent Based Modeling NetLogo Özet Bu çalışma bir birey tabanlı vergi uyum modeline dayalı olarak komşuluk etkilerinin mükelleflerin vergi uyum davranışına etkilerini araştırmaktadır Bu amaçla farklı “ceza oranı denetim oranı” kombinasyonlarında ve von Neumann komşuluğu ve Moore komşuluğu ile komşuluğun olmadığı durum için farklı vergi uyum örnekleri bulunmaya çalışılmıştır Bulgular açıkça ortaya koymaktadır ki von Neumann ve Moore komşuluklarının her ikisi de mükelleflerin uyum davranışını büyük ölçüde azaltmaktadır Senaryo çalıştırmaları bu durumu açıkça göstermektedir Anahtar Kelimeler: Vergi Uyumu Birey Tabanlı Modelleme NetLogo
Anahtar Kelimeler
Kaynakça
- Allingham, M. G. and Sandmo, A. (1972). “Income Tax Evasion: A Theoretical Analysis”, Journal of Public Economics 1: 323-338.
- Andrei, A., Comer, K. and Koehler, M. (2011). “An Agent-Based Model of Network Effects on Tax Compliance and Evasion”, The MITRE Corporation Technical Paper, Available at: http://www.mitre.org/work/tech_papers/2011/11_5372/11_5372.pdf
- Antunes, L., Balsa, J., Urbano, P., Moniz, L. and Roseta-Palma, C. (2006). “Tax Compliance in a Simulated Heterogeneous Multi-agent Society”, In Multi-Agent-Based Simulation VI, Sichman, J. S. and Antunes, L. eds., 147-161. Heidelberg: Springer.
- Bloomquist, K. (2011). “Tax Compliance as An Evolutionary Coordination Game: An Agent-Based Approach”, Public Finance Review 39 (1): 25-49.
- Bloomquist, K. (2008). “Taxpayer Compliance Simulation: A Multi-Agent Based Approach”, In Social Simulation: Technologies, Advances and New Discoveries, Edmonds, B., Hernandez, C. and Troitzsch, K. G. eds., 13-25. Hershey, PA: IGI Global. Bloomquist, K. (2006). “A Comparison of Agent-Based Models of Income Tax Evasion”, Social Science Computer Review 24 (4): 411-425.
- Davis, J. S., Hecht, G. and Perkins, J. D. (2003). “Social Behaviors, Enforcement and Tax Compliance Dynamics”, Accounting Review 78 (1): 39-69.
- Hokamp, S. and Pickhardt, M. (2010). “Income Tax Evasion in a Society of Heterogeneous Agents - Evidence from an Agent-based Model”, International Economic Journal 24 (4): 541-553.
- Korobow, A., Johnson, C. and Axtell, R. (2007). “An Agent-Based Model of Tax Compliance with Social Networks”, National Tax Journal 60 (3): 589-610.
- Mittone, L. and Patelli, P. (2000). “Imitative Behaviour in Tax Evasion”, In Economic Simulation in a Swarm: Agent-Based Modelling and Object Oriented Programming. Luna, F. and Stefansson, B. eds., 133-158. Amsterdam: Kluwer.
- Wilensky, U. (1999). NetLogo. Center for Connected Learning and Computer-Based Modeling. Northwestern University, Evanston, IL. http://ccl.northwestern.edu/netlogo/
Öz
Bu çalışma bir birey-tabanlı vergi uyum modeline dayalı olarak komşuluk etkilerinin mükelleflerin vergi uyum davranışına etkilerini araştırmaktadır. Bu amaçla, farklı “ceza oranı - denetim oranı” kombinasyonlarında ve von Neumann komşuluğu ve Moore komşuluğu ile komşuluğun olmadığı durum için farklı vergi uyum örnekleri bulunmaya çalışılmıştır. Bulgular açıkça ortaya koymaktadır ki von Neumann ve Moore komşuluklarının her ikisi de mükelleflerin uyum davranışını büyük ölçüde azaltmaktadır. Senaryo çalıştırmaları bu durumu açıkça göstermektedir.
Anahtar Kelimeler
Kaynakça
- Allingham, M. G. and Sandmo, A. (1972). “Income Tax Evasion: A Theoretical Analysis”, Journal of Public Economics 1: 323-338.
- Andrei, A., Comer, K. and Koehler, M. (2011). “An Agent-Based Model of Network Effects on Tax Compliance and Evasion”, The MITRE Corporation Technical Paper, Available at: http://www.mitre.org/work/tech_papers/2011/11_5372/11_5372.pdf
- Antunes, L., Balsa, J., Urbano, P., Moniz, L. and Roseta-Palma, C. (2006). “Tax Compliance in a Simulated Heterogeneous Multi-agent Society”, In Multi-Agent-Based Simulation VI, Sichman, J. S. and Antunes, L. eds., 147-161. Heidelberg: Springer.
- Bloomquist, K. (2011). “Tax Compliance as An Evolutionary Coordination Game: An Agent-Based Approach”, Public Finance Review 39 (1): 25-49.
- Bloomquist, K. (2008). “Taxpayer Compliance Simulation: A Multi-Agent Based Approach”, In Social Simulation: Technologies, Advances and New Discoveries, Edmonds, B., Hernandez, C. and Troitzsch, K. G. eds., 13-25. Hershey, PA: IGI Global. Bloomquist, K. (2006). “A Comparison of Agent-Based Models of Income Tax Evasion”, Social Science Computer Review 24 (4): 411-425.
- Davis, J. S., Hecht, G. and Perkins, J. D. (2003). “Social Behaviors, Enforcement and Tax Compliance Dynamics”, Accounting Review 78 (1): 39-69.
- Hokamp, S. and Pickhardt, M. (2010). “Income Tax Evasion in a Society of Heterogeneous Agents - Evidence from an Agent-based Model”, International Economic Journal 24 (4): 541-553.
- Korobow, A., Johnson, C. and Axtell, R. (2007). “An Agent-Based Model of Tax Compliance with Social Networks”, National Tax Journal 60 (3): 589-610.
- Mittone, L. and Patelli, P. (2000). “Imitative Behaviour in Tax Evasion”, In Economic Simulation in a Swarm: Agent-Based Modelling and Object Oriented Programming. Luna, F. and Stefansson, B. eds., 133-158. Amsterdam: Kluwer.
- Wilensky, U. (1999). NetLogo. Center for Connected Learning and Computer-Based Modeling. Northwestern University, Evanston, IL. http://ccl.northwestern.edu/netlogo/
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Haziran 2013 |
| Gönderilme Tarihi | 29 Aralık 2013 |
| Yayımlandığı Sayı | Yıl 2013 Cilt: 22 Sayı: 1 |