Vergi Karmaşıklığı Algısının Belirleyicileri: Türk Vergi Sistemi Özelinde Nitel Bir Araştırma

Yıl 2025, Cilt: 11 Sayı: 1, 61 - 81, 12.07.2025

Seda Öner , Mehmet Cural

Öz

Vergi karmaşıklığı, vergiye gönüllü uyumu olumsuz etkilemekte ve hem mükelleflerin hem de idarenin maliyetlerini artırmaktadır. Bu durum, vergi karmaşıklığının vergi gelirlerinde azalmaya yol açabileceğini göstermektedir. Literatür, vergi karmaşıklığını daha çok objektif bir yaklaşımla ele almakta olup bireysel algı ve deneyimleri çoğu zaman arka planda bırakmaktadır. Bu araştırma, Türk Vergi Sistemi’ne ilişkin karmaşıklık algılarını derinlemesine incelemeyi, bu algıların belirleyicilerini nitel bir araştırmayla ortaya çıkarmayı amaçlamaktadır. Araştırmada muhasebe meslek mensupları, vergi dairesi personeli, maliye alanında araştırma yapan akademisyenler ve vergi hukukunu ilgilendiren konularda hizmet veren avukatlardan oluşan 26 katılımcıyla yarı-yapılandırılmış görüşmeler yapılmıştır. Araştırma bulgularına göre, Türk Vergi Sistemi’nin karmaşıklığına yönelik algılar; mevzuatın dili ve anlatımı, mevzuatın hacmi ve mevzuat değişiklikleri başta olmak üzere çeşitli faktörler tarafından belirlenmektedir. Bu araştırma, Türkçe literatürde vergi karmaşıklığını bireylerin algılarına dayanan bir yaklaşımla ele alan ilk nitel araştırma olup araştırma bulguları doğrultusunda Türk Vergi Sistemi’nin basitleştirilmesine yönelik öneriler getirerek hem literatüre hem de politika yapıcılara önemli katkılar sunmaktadır.

Anahtar Kelimeler

Vergi Karmaşıklığı , Vergi Karmaşıklığı Algısı , Vergi Sisteminin Basitleştirilmesi , Vergi Uyumu

Kaynakça

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