BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER

Erhan Çelik; İsa Sağbaş

doi:10.46737/emid.1240981

Araştırma Makalesi

BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER

Yıl 2023, , 1 - 21, 04.07.2023

Erhan Çelik , İsa Sağbaş

https://doi.org/10.46737/emid.1240981

Öz

Beklenti teorisi, bireylerin kararlarında psikolojik etkenlerin de etkili olduğunu iddia etmektedir. Beklenti teorisi perspektifi ile gerçekleştirilen ampirik çalışmalarda vergi uyumunu etkileyen ekonomik ve mali faktörlerin yanında ekonomi dışı faktörlerin etkili olduğu gösterilmektedir. Mükelleflerin vergiye karşı tutum ve davranışlarında psikolojinin de önemli olduğunu gösteren çok sayıda davranışsal maliye çalışması gerçekleştirilmiştir. Bu çalışmada Beklenti teorisi kapsamında vergi uyumunu etkileyen faktörlerin belirlenmesi amaçlanmıştır. 817 katılımcıdan anket ile elde edilen veriler Tobit regresyon modeli ile analiz edilmiştir. Çalışmadan elde edilen bulgular, beklenti teorisinin varsayımlarının vergi uyumunda etkili olduğunu ve kayıptan kaçınma oranı yüksek olan bireylerin, düşük olanlara göre daha az vergi ödemek istediklerini göstermektedir.

Anahtar Kelimeler

Vergi uyumu, beklenti teorisi, kayıptan kaçınma

Destekleyen Kurum

Afyon Kocatepe Üniversitesi Bilimsel Araştırma Projeleri Koordinatörlüğü

Proje Numarası

20.SOS.BİL.12

Teşekkür

Desteklerinden dolayı Afyon Kocatepe Üniversitesi Bilimsel Araştırma Projeleri Koordinatörlüğüne teşekkür ederiz.

Kaynakça

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PROSPECT THEORY AND FACTORS AFFECTING TAX COMPLIANCE

Yıl 2023, , 1 - 21, 04.07.2023

Erhan Çelik , İsa Sağbaş

https://doi.org/10.46737/emid.1240981

Öz

Prospect theory claims that psychological factors are also effective in individuals' decisions. Empirical studies conducted with the perspective of prospect theory show that besides the economic and financial factors that affect tax compliance, non-economic factors are also effective. Numerous behavioral finance studies have been conducted showing that psychology is also important in taxpayers' attitudes and behaviors towards taxes. In this study, it is aimed to determine the factors affecting tax compliance within the scope of prospect theory. The data obtained by questionnaire from 817 participants were analyzed with the Tobit regression model. The findings obtained from the study show that the assumptions of the prospect theory are effective in tax compliance and individuals with high loss aversion rate are willing to pay less tax than those with low.

Anahtar Kelimeler

Vergi uyumu, beklenti teorisi, kayıptan kaçınma

Proje Numarası

20.SOS.BİL.12

Kaynakça

Aktan, C. C. & Çoban, H. (2012). “Vergileme Ekonomisi ve Vergileme Psikolojisi Perspektiflerinden Vergiye Karşı Tutum ve Davranışları Belirleyen Faktörler”. C. C. Aktan, A. Kesik & D. Dileyici (Ed.). Yeni Maliye Değişim Çağında Kamu Maliyesi: Yeni Trendler, Yeni Paradigmalar, Yeni Öğretiler, Yeni Perspektifler (199-223). Ankara: Hermes Matbaacılık.
Allingham, M. & Sandmo, A. (1972). “Income Tax Evasion: A Theoretical Analysis”. Journal of Public Economics, 1(3-4): 323-338.
Alm, J. (1991). “A Perspective on the Experimental Analysis of Taxpayer Reporting”. The Accounting Review, 66(3): 577-593.
Alm, J. (1999). “Tax Compliance and Administration”, https://www.researchgate.net/publication/247699437_Tax_Compliance_and_Administration (Erişim Tarihi: 16.05.2021).
Alm, J. & Torgler, B. (2006). “Culture Diferences and Tax Morale in the United States and in Europe”. Journal of Economic Psychology, 27(2): 224-246.
Alm, J., Jackson, B. R. & McKee, M. (1992a). “Estimating the Determinants of Taxpayer Compliance with Experimental Data”. National Tax Journal, 45(1): 107-114.
Alm, J., McClelland G. H. & Schulze, W. D. (1992b). “Why Do People Pay Taxes?”. Journal of Public Economics, 48(1): 21-38.
Andreoni, J., Erard, B. & Feinstein, J. (1998). “Tax Compliance”. The Journal of Economic Literature, 36(2): 818-860.
Ariely, D., Huber, J. ve Wertenbroch, K. (2005), “When Do Losses Loom Larger than Gains?”, Journal of Marketing Research, 42, 134-138.
Austin, C. R., Bobek, D. D. & Jackson, S. B. (2021). “Does prospect theory explain ethical decision making? Evidence from tax compliance”. Accounting Organizations and Society, 94, https://doi.org/10.1016/j.aos.2021.101251.
Balaz, V., Bacova, V., Drobna, E., Dudekova, K. & Adamik, K. (2013). “Testing Prospect Theory Parameters”. Ekonomický časopis, 61(7): 655-671.
Baldry, J. C. (1987). “Income Tax Evasion and the Tax Schedule: Some Experimental Results”. Public Finance, 42(3): 357-383.
Barbuta-Mişu, N. (2011). “A review of factors for tax compliance”. Economics and Applied Informatics, 1: 69-76.
Barnett, J. H. & Karson, M. J. (1987). “Personal Values and Business Decisions: An Explaratory Investigation”. Journal of Business Ethics, 6(5): 371-382.
Baştürk, S. & Taştepe, M. (2013). “Evren ve ömeklem”. S. Baştürk (Ed.). Bilimsel Araştırma Yöntemleri (129-159). Ankara: Vize Yayıncılık.
Becker, W., Buchner, H. J. & Sleeking, S. (1987). “The Impact of Public Transfer Expenditures on Tax Evasion: An Experimental Approach”. Journal of Public Economics, 34(2): 243-252.
Bernasconi, M. & Zanardi, A. (2004). “Tax evasion, tax rates and reference dependence”. FinanzArchiv, 60(3): 422-445.
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Toplam 109 adet kaynakça vardır.

Ayrıntılar

Birincil Dil	Türkçe
Bölüm	Makaleler
Yazarlar	Erhan Çelik 0000-0002-9739-9710 İsa Sağbaş 0000-0002-9374-7247
Proje Numarası	20.SOS.BİL.12
Erken Görünüm Tarihi	5 Temmuz 2023
Yayımlanma Tarihi	4 Temmuz 2023
Yayımlandığı Sayı	Yıl 2023

Kaynak Göster

APA	Çelik, E., & Sağbaş, İ. (2023). BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER. Ekonomi Maliye İşletme Dergisi, 6(1), 1-21. https://doi.org/10.46737/emid.1240981
AMA	Çelik E, Sağbaş İ. BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER. Ekonomi Maliye İşletme Dergisi. Temmuz 2023;6(1):1-21. doi:10.46737/emid.1240981
Chicago	Çelik, Erhan, ve İsa Sağbaş. “BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER”. Ekonomi Maliye İşletme Dergisi 6, sy. 1 (Temmuz 2023): 1-21. https://doi.org/10.46737/emid.1240981.
EndNote	Çelik E, Sağbaş İ (01 Temmuz 2023) BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER. Ekonomi Maliye İşletme Dergisi 6 1 1–21.
IEEE	E. Çelik ve İ. Sağbaş, “BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER”, Ekonomi Maliye İşletme Dergisi, c. 6, sy. 1, ss. 1–21, 2023, doi: 10.46737/emid.1240981.
ISNAD	Çelik, Erhan - Sağbaş, İsa. “BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER”. Ekonomi Maliye İşletme Dergisi 6/1 (Temmuz 2023), 1-21. https://doi.org/10.46737/emid.1240981.
JAMA	Çelik E, Sağbaş İ. BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER. Ekonomi Maliye İşletme Dergisi. 2023;6:1–21.
MLA	Çelik, Erhan ve İsa Sağbaş. “BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER”. Ekonomi Maliye İşletme Dergisi, c. 6, sy. 1, 2023, ss. 1-21, doi:10.46737/emid.1240981.
Vancouver	Çelik E, Sağbaş İ. BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER. Ekonomi Maliye İşletme Dergisi. 2023;6(1):1-21.

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