Mutlu Vatandaş, Daha Uyumlu Vergi Mükellefi Olabilir Mi? Gelişmekte Olan Ülkeler İçin Panel Veri Analizi

Yıl 2025, Cilt: 21 Sayı: 2, 508 - 529, 29.12.2025

Yakup Taşdemir

Öz

Vergiler, kamu harcamalarının finansmanını sağlamanın ötesinde, gelir dağılımında adaletin tesis edilmesi, yoksulluğun azaltılması ve sosyal refahın artırılmasında temel bir politika aracı niteliği taşımaktadır. Devletlerin belirtilen amaçlara ulaşabilmesi ancak iyi planlanmış vergi politikları ile mümkün olabilmektedir. Vergi politikalarının etkinliği ise mükelleflerin vergi kanunlarına ve vergi ile ilgili diğer düzenlemelere uyum göstermesine bağlıdır. Sahip olduğu bu önem nedeniyle, vergi uyumu maliye literatüründe önemli inceleme alanlarından bir tanesini oluşturmaktadır. Araştırmacılar, mükelleflerin vergi uyum davranışını ne belirler sorusunu yanıtlandırmaya çalışmaktadır. Araştırmacıların bu konuda üzerinde durduğu faktörlerden birisi de mutluluktur. Literatürde yapılan çalışmaların büyük bir kısmı, gelişmiş olan ülkelerde mutluluğun vergi uyumu üzerine etkisine odaklanmıştır. Doğrudan gelişmekte olan ülkeleri inceleyen çalışmalarda ise örneklem bir ya da birkaç ülkeyle sınırlı tutulmuştur. Bu doğrultuda makalenin amacı, gelişmekte olan ülkelerde mutluluğun mükelleflerin vergiyle ilgili yükümlülüklerini yerine getirmesinde etkili bir faktör olup olmadığını ortaya koymaktır. Çalışma gelişmekte olan 56 ülkeyi ve 2007-2020 dönem aralığını kapsamaktadır. Değişkenler arasındaki ilişki, Driscoll-Kraay tahmincisi kullanılarak analiz edilmiştir. Analiz bulguları, mutluluğun vergi uyumunu artırdığını göstermektedir. Bu sonuç, analize dahil olan ülkelerde mutluluğun vergi uyumunun önemli bir belirleyicisi olduğunu ortaya koymaktadır. Bu noktadan hareketle, gelişmekte olan ülkelerde vergi uyumunu artırmayı amaçlayan hükümetlerin, toplumların mutluluğunu artırıcı politikalara önem vermesi gerektiği ifade edilebilir.

Anahtar Kelimeler

Mutluluk , Vergi Uyumu , Panel Veri Analizi , Güven , Vergi Ahlakı

Can a Happy Citizen Become a More Compliant Taxpayer? Panel Data Analysis for Developing Countries

Öz

Taxes serve as a fundamental policy tool not only for financing public expenditures but also for ensuring fairness in income distribution, reducing poverty, and enhancing social welfare. Achieving the stated goals is only possible with well-planned tax policies. The effectiveness of tax policies depends on taxpayers' compliance with tax laws and other tax-related regulations. Due to this importance, tax compliance is one of the important areas of study in the finance literature. Researchers are trying to answer the question of what determines taxpayers' tax compliance behavior. One of the factors that researchers focus on in this regard is happiness. Most of the studies in the literature have focused on the effect of happiness on tax compliance in developed countries. In studies that directly examine developing countries, the sample was limited to one or a few countries. Accordingly, the aim of the article is to reveal whether happiness is a factor that leads taxpayers to fulfill their tax obligations in developing countries. The study covers 56 developing countries and the period between 2007-2020. The relationship between the variables in the study was investigated with the Driscoll-Kraay estimator. The analysis findings show that happiness increases tax compliance. This result reveals that happiness is an important determinant of tax compliance in the countries included in the analysis. From this point, it can be stated that governments aiming to increase tax compliance in developing countries should give importance to policies that increase the happiness of societies.

Anahtar Kelimeler

Happiness , Tax Compliance , Panel Data Analysis , Trust , Tax Morale

Kaynakça

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