YOLSUZLUK VE VERGİ KAÇAKÇILIĞI

Öz

Yolsuzluk ve vergi kaçakçılığı sorunları literatürde daha önce ayrı ayrı incelendi. Vergi kaçakçılığı da bir yolsuzluk olsa da, bu makalede yolsuzluk devlet memurunun rüşvet alması ve vergi kaçakçılığı da mükellefin yasalara aykırı davranarak ödemesi gereken vergiyi ödememesi olarak tanımlanmıştır. Bu makalede yolsuzluğun vergi kaçakçılığını özendirip özendirmeyeceği teorik olarak araştırılmaktadır. Teorik model, istenen rüşvetin yüksek olması durumunda vergi mükellefinin vergi kaçırmayacağını matematiksel olarak göstermektedir

Anahtar Kelimeler

• Yolsuzluk, Vergi Kaçakçılığı

CORRUPTION AND TAX EVASION

Öz

Corruption and tax evasion problems have been investigated separately before. Tax evasion is also considered to be a corrupt behavior itself. However, in this paper, corruption is taken to be a bribe taken by a government official and tax evasion is defined as an illegal act to avoid paying taxes by violating tax laws. An interesting research question would be to see whether corruption can induce tax evasion in individuals ? It is found in the paper that the size of bribe can negatively affect tax evasion. It is shown that when a bribe is sufficiently large, taxpayers prefer to pay their taxes voluntarily, not to evade taxes.

Anahtar Kelimeler

• Corruption, Tax Evasion

Kaynakça

1. ACCONCIA, A., D’AMATO, M. & MARTINA,R. (2003). Corruption and tax evasion with competitive bribes. Centre for Studies in Economics and Finance Working Paper no.112. University of Salerno, Italy.
2. ALLINGHAM, M. & SANDMO, A. (1972). Income tax evasion : a theoretical analysis. Journal of Public Economics, pp. 323-338.
3. BARDHAN, P. (1997). Corruption and development: a review of issues. Journal of Economic Literature, September, pp. 1320-1346.
4. BENARJEE, A. (1997). A theory of misgovernance, Quarterly Journal of Economics, pp. 1288-1331.
5. BESLEY, T.J. & MCLAREN, J. (1993). Taxes and bribery: the role of wages incentives. The Economic Journal, January, pp. 119-141.
6. BOWLES , R. (1999). Tax policy, tax evasion and corruption in economies in transition, 67-86, in: E.L. FEIGE, & K. OTT (eds.) Underground Economies in Transition-Unrecorded Activity,Tax Evasion, Corruption and Organized Crime, Ashgate.
7. GOERKE, L. (2006). Bureaucratic corruption and profit tax evasion. CESifo Working Paper no. 1666. [Avilable from: <>].
8. KLITGAARD, R.E. (1998). Controlling corruption. Berkeley, University of California press.

9. KLITGAARD, R.E. (1991). Gifts and bribes. In: Richard Zeckhauser ed., Strategy and choice, Cambridge, MA, MIT press.
10. KOLM, S.C. (1973). A note on optimum tax evasion. Journal of Public Economics, 2 (3), July, pp. 265-270.
11. MAURO, P. (1995). Corruption and growth. Quarterly Journal of Economics, 110 (3) August, pp. 681-712.
12. MCLAREN, J. (1996). Corruption, black markets, and the fiscal problem in LDCs. Eastern Economic Journal, vol. 22, No 4, Fall, pp. 491-502.
13. MURPHY, K.M., SHLEIFER A., &VISHNY, R.W. (1991). The allocation of talent: implications for growth. Quarterly Journal of Economics, CVI, pp. 503-530.
14. ROSE-ACKERMAN, S. (1975). The economics of corruption. Journal of public economics, IV, pp.187-203.
15. ROSE-ACKERMAN, S. (1978). Corruption: a study of political economy, NewYork, Academic Press.
16. SANYAL,A. GANG,I.N. & GOSWAMI,O. (2000). Corruption, tax evasion and Laffer Curve, Public Choice 105 (1-2), pp. 61-78.
17. SANYAL, A. (2002). Audit hierarchy in a corrupt tax administration : a note with qualifications and extensions. Journal of Comparative Economics, 30 (2), 317- 324.
18. SHLEIFER, A. & VISHNY R.W. (1993). Corruption. Quarterly Journal of Economics, August, 108 (3), pp. 599-617.
19. SRINIVASAN, T.N. (1973). Tax evasion: a model. Journal of Public Economics, 2, pp. 339-346.
20. TANZI, V. & DAVOODI, H.R. (2001). Corruption, growth, and public finances, 89-110, in: K. J. ARVIND (ed.) Political Economy of Corruption, Routledge.