Araştırma Makalesi
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BEKLENTİ TEORİSİ VE VERGİ UYUMUNU ETKİLEYEN FAKTÖRLER

Yıl 2023, Cilt: 6 Sayı: 1, 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, Cilt: 6 Sayı: 1, 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.
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  • 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.
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  • Ömürbek, N., Çiçek, H. G. & Çiçek, S. (2007). “Vergi Bilinci Üzerine Bir İnceleme: Üniversite Öğrencileri Üzerinde Yapılan Anketin Bulguları”. Maliye Dergisi, 153: 102-122.
  • Pántya, J., Kovács, J., Kogler, C. & Kirchler, E. (2016). “Work Performance and Tax Compliance in Flat and Progressive Tax Systems”. Journal of Economic Psychology, 56: 262-273.
  • Park, C. G. & Hyun, J. K. (2003). “Examining the Determinants of Tax Compliance by Experimental Data: A Case of Korea”. Journal of Policy Modeling, 25(8): 673-684.
  • Porcano, T. M. (1988). “Correlates of Tax Evasion”. Journal of Economic Psychology, 9(1): 47-67.
  • Rees-Jones, A. (2018). “Quantifying Loss-Averse Tax Manipulation”. The Review of Economic Studies, 85(2): 1251-1278.
  • Richards, P. & Tittle, R. (1981). “Gender and Perceived Changes of Arrest”. Social Forces, 59(4): 1182-1199.
  • Robben, H. S. J., Webley, P., Weigel, R. H., Warneryd, K. E., Kinsey, K. A., Hessing, D. J., Martin, F. A., Elffers, H., Wahlund, R., Langenhove, L. V., Long, S. B. & Scholz, J. T. (1990). “Decision Frame and Opportunity as Determinants of Tax Cheating; An International Experimental Study”. Journal Economnic Psychology, 11(3): 341-364.
  • Roxas, M. L. & Stoneback, J. Y. (2004). “The Importance of Gender Across Cultures in Ethical Decision-Making”. Journal of Business Ethics, 50(2): 149-165.
  • Sağbaş, İ. (2015). “Rasyonel Bireysel Davranış ve Kayıptan Kaçınma”. Günce Dergisi, 50: 56-58.
  • Sağlam, M. (2013). “Vergi Algısı ve Vergi Bilinci Üzerine Bir Araştırma: İktisadi ve İdari Bilimler Fakültesi Öğrencilerinde Vergi Algısı ve Vergi Bilinci”. Sosyoekonomi, 19(19): 315-334.
  • Saruç, N. T. & Sağbaş, İ. (2003). “Vergi Etiğinin Ölçümü: Türkiye Üzerine Ampirik Bir Çalışma”. Afyon Kocatepe Üniversitesi İİBF Dergisi, 5(1): 79-96.
  • Saruç, N. T. & Sağbaş, İ. (2004). “Mükelleflerin Vergi Eşitliğini Algılaması Vergi Kaçırma Eğilimi İlişkisi”. Finans-Politik ve Ekonomik Yorumlar, 482: 64-74.
  • Schmidt, U. & Zank, H. (2005). “What is loss aversion?”. Journal of Risk and Uncertainty, 30: 157-167.
  • Schneider, F. & Enste, D. H. (2000). “Shadow Economies: Size, Causes, and Consequences”. Journal of Economic Literature, 38(1): 77-114.
  • Shiller, R. J. (1998). Human Behavior and the Efficiency of the Financial System. NBER Working Paper, No. 6375. Slemrod, J. (1985). The Return to Tax Simplification: An Econometric Analysis. National Bureau of Economic Research Working Paper, No. 1756.
  • Slemrod, J. & Yitzhaki, S. (2002). “Tax Avoidance, Evasion, and Administration”. A. J. Auerbach & M. S. Feldstein (Ed.). Handbook of Public Economics (1423-1470). Amsterdam: Elsevier B.V., 1423-1470.
  • Song, Y. D. & Yarbrough, T. E. (1978). “Tax Ethics and Taxpayer Attitude: A Survey”. Public Administration Review, 38(5): 442-452.
  • Spicer, M. W. & Becker, L. A. (1980), “Fiscal Inequity and Tax Compliance: An Experimental Approach”. National Tax Journal, 33(2): 171-175.
  • Spicer, M. W. & Hero, R. E. (1985). “Tax Evasion and Heuristics: A Research Note”. Journal of Public Economics, 26(2): 263-267.
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  • Tittle, C. R. (1980). Sansctions and Social Deviance: The Question of Deterrence. Praeger Publishers: New York. Torgler, B. (2003). Tax Morale and Institutions. CREMA Working Papers No. 2003-09.
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  • Tversky, A. & Kahneman, D. (1973). “Availability: A heuristic for judging frequency and probability”. Cognitive Psychology, 5(2): 207-232.
  • Tversky, A. & Kahneman, D. (1974). “Judgment Under Uncertainty: Heuristics and Biases”. Science, 185(4): 1124-1131.
  • Tversky, A. & Kahneman, D. (1991). “Loss Aversion in Riskless Choice: A Reference-Dependent Model”. Quarterly Journal of Economics, 106(4): 1039-1061.
  • Tversky, A. & Kahneman, D. (1992). “Advances in Prospect Theory: Cumulative Representation of Uncertainty”. Journal of Risk and Uncertainty, 5(4): 297-323.
  • Vogel, R. C. (1974). “Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data”. National Tax Journal, 27(4): 499-513.
  • Wahl, I., Kastlunger, B. & Kirchler, E. (2010). “Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework”. Law ve Policy, 32(4): 383-406.
  • Wahlund, R. (1992). “Tax Changes and Economic Behaviour: The Case of Tax Evasion”. Journal of Economic Psychology, 13(4): 657-677.
  • Witte, A.D. & Woodbury, D. F. (1985), “The Effect Of Tax Laws and Tax Administration on Tax Compliance: The Case of The U.S. Individual Income Tax”. National Tax Journal, 38(1): 1-13.
  • Yaniv, G. (1999). “Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis”. National Tax Journal, 52: 753-764.
  • Yazıcıoğlu, Y. & Erdoğan, S. (2004). SPSS Applied Scientific Research Methods. Detay Publishing: Ankara.
  • Yitzhaki, S. (1974). “A Note on “Income Tax Evasion: A Theoretical Analysis”. Journal of Public Economics, 3(2): 201-202.
  • Yurdakul, A. (2013). Vergi Ahlakı ve Vergi Ahlakını Belirleyen Faktörlerin Analizi: Bursa İli Örneği. Dora Yayıncılık: Bursa.
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 Cilt: 6 Sayı: 1

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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