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

Yıl 2019, Cilt: 5 Sayı: 1, 99 - 114, 01.03.2019

Seda Öner Mehmet Cural

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

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