Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar

Bahadir Sazak Dogan; Emin Efecan Aktaş

doi:10.48145/gopsbad.1254031

TR

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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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

Sistematik Derlemeler ve Meta Analiz

Yazarlar

Bahadir Sazak Dogan ^*
0000-0002-5215-287X
Türkiye

Emin Efecan Aktaş
0000-0001-7751-3275
Türkiye

Yayımlanma Tarihi

28 Haziran 2023

Gönderilme Tarihi

21 Şubat 2023

Kabul Tarihi

29 Mart 2023

Yayımlandığı Sayı

Yıl 2023 Cilt: 18 Sayı: 1

DOI

https://doi.org/10.48145/gopsbad.1254031

IZ

https://izlik.org/JA67FK26MP

APA

Dogan, B. S., & Aktaş, E. E. (2023). Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar. Sosyal Bilimler Araştırmaları Dergisi, 18(1), 43-58. https://doi.org/10.48145/gopsbad.1254031

AMA

1.Dogan BS, Aktaş EE. Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar. SBAD. 2023;18(1):43-58. doi:10.48145/gopsbad.1254031

Chicago

Dogan, Bahadir Sazak, ve Emin Efecan Aktaş. 2023. “Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar”. Sosyal Bilimler Araştırmaları Dergisi 18 (1): 43-58. https://doi.org/10.48145/gopsbad.1254031.

EndNote

Dogan BS, Aktaş EE (01 Haziran 2023) Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar. Sosyal Bilimler Araştırmaları Dergisi 18 1 43–58.

IEEE

[1]B. S. Dogan ve E. E. Aktaş, “Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar”, SBAD, c. 18, sy 1, ss. 43–58, Haz. 2023, doi: 10.48145/gopsbad.1254031.

ISNAD

Dogan, Bahadir Sazak - Aktaş, Emin Efecan. “Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar”. Sosyal Bilimler Araştırmaları Dergisi 18/1 (01 Haziran 2023): 43-58. https://doi.org/10.48145/gopsbad.1254031.

JAMA

1.Dogan BS, Aktaş EE. Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar. SBAD. 2023;18:43–58.

MLA

Dogan, Bahadir Sazak, ve Emin Efecan Aktaş. “Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar”. Sosyal Bilimler Araştırmaları Dergisi, c. 18, sy 1, Haziran 2023, ss. 43-58, doi:10.48145/gopsbad.1254031.

Vancouver

1.Bahadir Sazak Dogan, Emin Efecan Aktaş. Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar. SBAD. 01 Haziran 2023;18(1):43-58. doi:10.48145/gopsbad.1254031

Cited By

2010-2026 Yılları Arasında Türkiye’deki Vergi Harcamalarının Değerlendirilmesi

Uluslararası Sosyal Siyasal ve Mali Araştırmalar Dergisi

https://doi.org/10.70101/ussmad.1538832

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Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar

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Cited By

2010-2026 Yılları Arasında Türkiye’deki Vergi Harcamalarının Değerlendirilmesi