Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar

Öz

Bilinen ilk medeniyetlerin ortaya çıkmasıyla insanoğlunun hayatına girmiş olan vergiler, varlıklarını günümüz modern devlet anlayışına kadar sürdürmüştür. Doğaldır ki bu tarihsel süreçte devletlerin vatandaşlarına arz ettiği mal ve hizmetlerin nicelik ve nitelik yönünden uğradığı değişime paralel olarak vergiler de değişime uğramıştır. En temel değişimi vergilerin günümüz devletlerinde kamu gelirlerinin en baskın bileşeni haline gelmesi olarak ifade etmek yanlış olmayacaktır. Zira tüm dünya ülkeleri kapsamında devamlı artış eğilimi içerisindeki kamusal mal ve hizmetlerin finansmanı için ülkelerin gelir ihityaçları artmakta ve bu ihtiyaç vergi gelirlerinin başı çektiği kamusal gelirlerle karşılanmaya çalışılmaktadır. Vergi gelirlerinin devletler için çok büyük bir öneme sahip olduğu açıkça görülmektedir. Öte yandan verginin diğer tarafı olan mükellefler için de aynı düzeyde önemli olduğu belirtilebilir. Çünkü ödeyecekleri vergi, bireylerin üzerinde bir yük oluşturmakta ve tüketim kararları üzerinde etkili olmaktadır. Bu bakımdan bireyler ödeyecekleri vergi miktarını en aza indirerek gelirlerini başka mal sepeti üzerinde harcamayı arzu edebilmektedirler. İlgili çerçevede, vergi gelirlerini eksiksiz olarak toplamak isteyen devletler için mükelleflerin vergiye uyum düzeyleri ve dolayısıyla vergiye uyum kararları üzerindeki unsurlar da önemli hale gelmektedir. Bu çalışmada mükelleflerin vergiye uyum kararları üzerinde etkili olabilen bireysel ve bireysel olmayan unsurlar araştırılmıştır.

Anahtar Kelimeler

• Vergi
• vergi uyumu
• vergi uyumsuzluğu

Kaynakça

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