Vergi Karmaşıklığı: Gelir Vergisi Kanunu, Gelir Vergisi Beyanname Düzenleme Rehberleri ve Beyan BroşürlerininOkunabilirliği

Öz

Vergi karmaşıklığı, vergi idaresi ve vergi mükellefine maliyetler yüklemesi ve vergi uyumunu olumsuz etkilemesi nedeniyle önemli bir konudur. Bu çalışmanın amacı, vergi mevzuatının okunabilirliği bağlamında vergi karmaşıklık düzeyini ölçmektir. Bu amaç doğrultusunda Gelir Vergisi Kanunu, gelir vergisi beyanname düzenleme rehberleri ve beyan broşürlerinin okunabilirliği çeşitli okunabilirlik formülleri ile ölçülmüştür. Çalışma bulguları; Gelir Vergisi Kanunu, gelir vergisi beyanname düzenleme rehberleri ve beyan broşürlerinin okunabilirliğinin düşük olduğunu ve bu metinlerin ancak lisans ve lisansüstü bireyler tarafından okunabilir olduğunu göstermektedir.

Anahtar Kelimeler

• Vergi Karmaşıklığı, Vergi Mevzuatının Okunabilirliği, Vergi Basitleştirme, Vergi Uyumu

Tax Complexity: The Readability of Income Tax Act, Income Tax Return Guides and Brochures

Öz

Tax complexity is an important issue due to brings costs for tax administration and taxpayer and has negative impacts on voluntary compliance. The purpose of this study is to measure the tax complexity level in context of the readability of tax legislation. In accordance with this purpose the readability of Income Tax Act, income tax return guides and brochures have been measured by various readability formulas. The findings indicate that the readability of the Income Tax Act, income tax return guides and brochures are low and can be read and understood by undergraduate and graduate individuals.

Anahtar Kelimeler

• Tax Complexity, The Readability of Tax Legislation, Tax Simplification, Tax Compliance

Kaynakça

1. Ateşman, Ender (1997), “Türkçede Okunabilirliğin Ölçülmesi”, Dil Dergisi, Sayı: 58, s.71-74.
2. Barney, Doug, Daniel Tschopp ve Steve Wells (2012), “Tax Simplification through Readability: A Look at Tax Law Complexity”, The CPA Journal, Cilt: 82, Sayı: 12, s.6- 10.
3. Borrego, Ana, Ern Chen Loo, Cidalia Lopes ve Carlos Ferreira (2015), “Tax Professionals’ Perception of Tax System Complexity: Some Preliminary Empirical Evidence From Portugal”, eJournal of Tax Research, Cilt: 13, Sayı: 1, s.338–360.
4. Budak, Tamer ve Simon James (2016), “The Applicability of the OTS Complexity Index to Comparative Analysis Between Countries: Australia, New Zealand, Turkey and the UK”, eJournal of Tax Research, Cilt: 14, Sayı: 2, s.426-454.
5. Budak, Tamer, Simon James ve Serkan Benk (2017), “Vergi Sisteminin Basitleştirilmesi: Kavramsal Bir Değerlendirme”, 32. Uluslararası Maliye Sempozyumu, 10-14 Mayıs, Antalya.
6. Budak, Tamer ve Simon James (2018), “The Level of Tax Complexity: A Comparative Analysis between the UK and Turkey Based on the OTS Index”, International Tax Journal, January-February, s.27-40.
7. Cooper, Graeme S. (1993), “Themes and Issues in Tax Simplification”, Australian Tax Forum, Cilt: 10, s.417−460.
8. Çetinkaya, Gökhan (2010), “Türkçe Metinlerin Okunabilirlik Düzeylerinin Tanımlanması ve Sınıflandırılması”, Yayınlanmamış Doktora Tezi. Ankara: Ankara Üniversitesi Sosyal Bilimler Enstitüsü.

9. Flesch, Rudolf (1948), “A New Readability Yardstick”, Journal of Applied Psychology, Cilt: 32, Sayı: 3, s.221-233.
10. Jones, Gareth., Phillip Rice, Jeremy Sherwood ve John Whiting (2014), “Developing a Tax Complexity Index for the UK”, London: Office of Tax Simplification.
11. Gunning, Robert (1952), “The Technique of Clear Writing”, McGraw Hill, New York.
12. Isa, Khadijah (2014), “Tax Complexities in the Malaysian Corporate Tax System: Minimise to Maximise”, International Journal of Law and Management, Cilt: 56, Sayı: 1, s.50-65.
13. Karabacak, Yakup (2013), “Türk Vergi Kanunlarının Karmaşıklık Düzeyinin Ölçümü Üzerine Bir Deneme,” Maliye Dergisi, Sayı: 165, s.38-53.
14. Kincaid, J. Peter, Robert P. Fishburne, Richard L. Rogers ve Brad S. Chissom (1975), “Derivation of New Readability Formulas (Automated Readability Index, Fog Count and Flesch Reading Ease Formula) For Navy Enlisted Personnel”, Naval Technical Training Command Millington TN Research Branch.
15. McCaffery, Edward J. (1990), “The Holy Grail of Tax Simplification”, Wisconsin Law Review, s.1267−1322.
16. Office of Tax Simplification. (2012), The Office of Tax Simplification Complexity Index.
17. Office of Tax Simplification. (2013), The OTS Complexity Index – version 2.
18. Office of Tax Simplification. (2015), OTS Complexity Project – The OTS Complexity Index.
19. Pricewaterhouse Coopers ve The World Bank/IFC (2013), Paying Taxes 2013–The Global Picture, full-report.pdf (Erişim Tarihi: 01.05.2018)
20. Saad, Natrah, Noraza Mat Udin ve Chek Derashid (2014), “Complexity of the Malaysian İncome Tax Act 1967: Readability Assessment”, Procedia-Social and Behavioral Sciences, Sayı: 164, s.606-612.
21. Saw, Kathryn ve Adrian Sawyer (2010), “Complexity of New Zealand’s Income Tax Legislation: The Final Installment”, Australian Tax Forum, Sayı: 25, s.213-244.
22. Slemrod, Joel (1989), “Complexity, Compliance Costs, and Tax Evasion”, in J. Roth and J. Scholz (eds), Taxpayer Compliance: Social Science Perspectives, Philadelphia, PA: University of Pennsylvania Press.
23. Smith, David ve Grant Richardson (1999), “The Readability of Australia's Taxation Laws and Supplementary Materials: An Empirical Investigation”, Fiscal Studies, Cilt: 20, Sayı: 3, s.321-349.
24. Strauss, Robert P. ve Skye Toor (2014), “The Readability of the US Federal Income Tax System: Some First Results”, National Tax Association 107th Research Conference, November 13-15, Santa Fe, NM, s.1-17.
25. Tan, Lin Mei ve Greg Tower (1992), “The Readability of Tax Laws: An Empirical Study in New Zealand”, Australian Tax Forum, Sayı: 9, s.355-372.
26. Tran-Nam, Binh ve Christopher Evans (2014), “Towards the Development of a Tax System Complexity Index”, Fiscal Studies, Cilt: 35, Sayı: 3, s.341–370.
27. Umar, Musa Sulaiman ve Natrah Saad (2015), “Readability Assessment of Nigerian Company Income Tax Act”, Jurnal Pengurusan (UKM Journal of Management), Sayı: 44, s.25- 33.
28. Vaillancourt, François, Marylène Roy ve Charles Lammam (2015), “Measuring Tax Complexity in Canada”, Fraser Research Bulletin, s.1-10.
29. Vaillancourt, François, Charles Lammam, Feixue Ren ve Marylene Roy (2016), “Measuring Personal Income Tax Complexity in Canada”, Vancouver: Fraser Institute.
30. Weinstein, Paul (2014), The State Tax Complexity Index: A New Tool for Tax Reform and Simplification, Progressive Policy Institute Policy Memo, Washington DC.