THE EFFECT OF SOCIAL NORMS AND DISTRIBUTIVE FAIRNESS ON TAX COMPLIANCE

Öz

When we look at the countries’ economies today, small and medium-sized enterprises constitute approximately 95-99 % of the enterprises, and their share in countries’ economies in terms of investment, export, and employment is constantly increasing. This makes them an important group in terms of tax compliance. The purpose of this study is to identify the effect of the social norms and perception of distributive fairness in small and medium-sized enterprises in Bursa on tax compliance. Three different scales were used to measure tax compliance intention, social norms, and distributive fairness in the study. As a result of the estimated model, it was revealed that the tax compliance intention was affected by distributive fairness and social norms. Distributive fairness directly and positively affects tax compliance intention. Personal norms affected tax compliance significantly and positively. Subjective norms have a significant and positive effect on distributive fairness and at the same time, they reveal their indirect effect on the intention of tax compliance through distributive fairness. According to the findings, the tax compliance intention is significantly and positively affected by both social norms and distributive fairness. This indicates the importance of social norms and distributive fairness to reveal the intention of tax compliance.

Anahtar Kelimeler

• Tax Compliance Intention, Social Norms, Subjective Norms, Distributive Fairness, Retributive Fairness
• Tax Compliance Intention
• Social Norms
• Subjective Norms
• Distributive Fairness
• Retributive Fairness

SOSYAL NORMLAR VE DAĞITIM ADALETİ ALGISININ VERGİ UYUMU ÜZERİNDEKİ ETKİLERİ

Öz

Bugün ülke ekonomilerine bakıldığında, küçük ve orta ölçekli işletmelerin, tüm işletmelerin yaklaşık %95-99'unu oluşturduğu ve yatırım, ihracat ve istihdam açısından ülke ekonomilerindeki paylarının sürekli arttığı görülmektedir. Bu da onları vergi uyumu açısından önemli bir grup haline getirmektedir. Bu çalışmanın amacı, vergi uyum niyetinin, sosyal normlar ve dağıtım adaleti tarafından nasıl etkilendiğinin küçük ve orta ölçekli işletmeler açısından incelenmesidir. Çalışmada vergi uyum niyetini, sosyal normları ve dağıtım adaletini ölçmek için üç farklı ölçek kullanılmıştır. Yapısal eşitlik modeli oluşturulduktan sonra tahmin edilmiştir. Tahmin edilen model sonucunda, vergi uyum niyetinin, dağıtım adaleti ve sosyal normlar tarafından etkilendiği bulgusuna ulaşılmıştır. Dağıtım adaleti doğrudan ve pozitif olarak vergi uyum niyetini etkilemektedir. Kişisel normlar, vergi uyumunu pozitif ve anlamlı şekilde etkilemektedir. Subjektif normların dağıtım adaleti üzerinde anlamlı ve pozitif bir etkisi vardır ve aynı zamanda dağıtım adaleti yoluyla vergi uyum niyeti üzerindeki dolaylı etkileri de söz konusudur. Tahmin edilen modelin bulgularına göre, vergi uyum niyeti hem sosyal normlardan hem de dağıtım adaletinden anlamlı ve pozitif bir şekilde etkilenmektedir. Bu sonuç vergi uyum niyetini ortaya koymak için sosyal normların ve dağıtım adaletinin önemini göstermektedir.

Anahtar Kelimeler

• Vergi Uyum Niyeti
• Sosyal Normlar
• Sübjektif Normlar
• Dağıtım Adaleti
• Ceza Adaleti

Kaynakça

1. Ajzen, Icek (1991). “The Theory Planned Behavior”. Organizational Behavior and Human Decision Processes, 50(2), 179-211.
2. Alm, James (1991). “Perspective on the Experimantal Analysis of Taxpayer Reporting”. The Accounting Review, 66(3), 577-593.
3. Alm, James; Gomez, Juan L. (2008). “Social Capital and Tax Morale Spain”. Economic Analysis and Policy, 38(1), 73-87.
4. Anyongyeire, Asaph (2008). “Personal Norms Taxpayer’s Morale and Tax Compliance in Uganda, a Case of Kampala District Small and Medium Enterprises (SMEs)”, (Unpublished Master Thesis), Makarere University Business School, Uganda.
5. Azmi, Anna C.; Perumal, Kamala A. (2008). “Tax Fairness Dimensions in an Asian Context: The Malaysian Perspective”. International Review of Business Research Papers, 4(5), 11-19.
6. Bayram, Nuran (2016). Yapısal Eşitlik Modellemesine Giriş AMOS Uygulamaları. Bursa: Ezgi Kitabevi.
7. Bayram, Nuran; Aydemir, Mine; Yıldırım, Zuhal; Leba Tansöker, Reyhan (2017). “Confirmatory Factor Analysis on Tax Compliance Intentions, General Fairness, Procedural Fairness and Social Norms”. Business and Economics Research Journal, 4, 749-758.
8. Benk, Serkan; Budak, Tamer; Cakmak, Ahmet F. ( 2012). “Tax Professionals’ Perceptions of Tax Fairness: Survey Evidence in Turkey”. International Journal of Business and Social Science, 3(2), 112-117.

9. Bobek, Donna D.; Hageman, Amy D.; Kelliher, Charles F. (2013). “Analyzing the Role of Social Norms in Tax Compliance Behavior”. J Bus Ethics, 115, 451–468, DOI 10.1007/s10551-012-1390-7.
10. Bobek, Donna D.; Robin, Roberts W.; Sweeney, John T. (2007). “The Social Norms of Tax Compliance: Evidence from Australia, Singapore and The United States”. Journal of Business Ethics, 74 (1), 49-64.
11. Bojuwan, Mustapha (2010). “The Impact of Tax Fairness and Demographic Factors on Tax Compliance Nigeria”, (Unpublished Postgradute Degree Thesis), University Utara Malaysia.
12. Christensen, Anne L.; Weihrich, Susan G.; Gerbing, Monica D. (1994). “The Impact of Education on Perceptions Tax Fairness”. Advances in Taxation, 6, 63-94.
13. Christensen, Niels P; Rothgerberger, Hans; Wood, Wendy; Matz, David C. (2003). “Social Norms and Identitiy Relevance: A Motivational Approach to Normative Behavior”. Personality and Social Psychology Bulletin, 30(10), 1295-1309.
14. Cialdini, Robert, B. (2007). “Descriptive Social Norms as Underapreciated Sources of Social Control”. Psychometrika, 72(2), 263-268.
15. Cialdini, Robert B.; Trost, Melanie R. (1998). “Social Influence: Social Norms, Conformity and Compliance”. D. T Gilbert, S. T Fiske, G. Lindzey (Eds.), The Handbook of Social Psychology (2), Boston: McGraw-Hill, 151–192.
16. Fufa, Tigist M. (2017). “Taxpayers' Perception Towards: Tax Fairness, Tax Knowledge and Tax Complexity of Bole Sub City Category "B" Business Profit Taxpayers, (Unpublished Master Thesis), St. Mary’s University School Of Graduate Studies Department of Accounting, Addis Ababa.
17. Gerbing, Monica D. (1988). “An Empirical Study of Taxpayer Perceptions of Fairness”. (Unpublished Doctoral Thesis), University of Texas.
18. Gilligan, George; Richardson, Grant (2005). “Perceptions of Tax Fairness and Tax Compliance in Australia and Hong Kong - A Preliminary Study”. Journal of Financial Crime, 12(4), 331-343.
19. Gordon, Daniel V.; François, Jean W. (2017). A Question of Fairness: Time to Reconsider Income-Averaging Provisions. Institut C. D. HOWE Institute Commentary, No. 494 A, October 2017.
20. Green, Leslie (1993).”Concepts of Equity in Taxation”. Fairness in Taxation: Exploring The Principles, Allan M. Maslove (Ed.), University of Toronto Press, 87-102.
21. Ho, H.; Ho, D.; Young, A. (2013). “A Study of the Impact of Culture on Tax Compliance in China”. International Tax Journal, 39(3), 33-44.
22. Hodgson, Helen (2010). “Theories of Distributive Justice: Frameworks for Equity”. Journal of The Australian Tax Theachers Association, 5, 86-116.
23. Hunnt, Nicholas and Iyer, Govind ( 2018). “The Effect of Tax Position and Personal Norms: an Analysis of Taxpayer Compliance Decisions Using Paper and Software”. Advaces in Accounting, 41, 1-6.
24. Jimenez, Peggy D. (2013). “Tax Compliance in a Social Setting: The Influence of Norms, Perceptions of Fairness and Trust in Government on Taxpayer Compliance”, (Unpublished Doctoral Thesis), University of North Texas.
25. Kamleithner, Bernadette; Korunca, Christian; Kirchler, Erich (2012). “Tax Compliance of Small Business Owners: A Review”. International Journal of Entrepreneurial Behaviour & Research, 18(3), 330-351.
26. Kirchler, Erich (2007). The Economic Psychology of Tax Behavior. Cambridge: Cambridge University Press.
27. Kirchler, Erich; Hoelzl, Erik; Wahl, Ingrid (2008). “Enforced versus Voluntary Tax Compliance: The ‘Slippery Slope’ Framework”. Journal of Economic Psychology, 29(2), 210-225.
28. Kogler, Christoph; Batrancea, Larissa; Nichita, Anca; Pantya, Jozsef; Belianin, Alexis; Kirchler, Erich (2013). “Trust and Power as Determinants of Tax Compliance: Testing the Assumptions of the Slippery Slope Framework in Austria, Hungary, Romania and Russia”. Journal of Economic Psychology, 34, 169-180.
29. Kornhauser, Marjorie E. (2007). Normative and Cognitive Aspects of Tax Compliance: Literature Review. http://www.irs.gov/pub/irs-ut/arc|_2007_vol_2.pdf. (Erişim Tarihi: 30.04.2020).
30. Leder, Susanne; Mannetti, Lucia; Hölzl, Erik; Kirchler, Erich (2010). “Regulatory Fit Effects on Perceived Fiscal Exchange and Tax Compliance”. Journal Socio-Economics, 39(2), 271–277.
31. Mahangila, Deogratius N.; Holland, Kevin (2015). “Analysis of Procedural and Retributive Justice in Tax Compliance ”. The Operations Research Society of Eastern Africa (ORSEA), 5(1), 113-160.
32. Marandu, Edward E.; Mbecomize, Christian J.; Ifezune, Alexander N. (2015). “Determinants of Tax Compliance: A Rewiev of Factors and Conceptualizations”. International Journal of Economic and Finance, 7(9), 207-218.
33. Mohamed, Bin Mirza (2016). “Import Tax Compliance: A Study of Customs Agents in Malaysia Utilising the Theory of Planned Beheaviour”, (Unpublished Doctor Thesis), The University of Nottingham.
34. Murphy, Kristina (2007). “Procedural Justice and the Regulation of Tax Compliance Behaviour: The Moderation of Personal Norms”. Andrew Young School of Policy Studies, International International Program Working Paper, 07-31.
35. Nabaweesi, Jennifer (2009). “Social Norms and Tax Compliance among Small Business Enterprises in Uganda”, (Unpublished Master Thesis), Makerere University.
36. Nabeweesi, Jennifer (2006). “Social Norms and Tax Compliance Among Small Business Enterprises in Uganda”, (Unpublished Master Thesis), Accounting Finance of Makerrere University, Uganda.
37. Niesiobędzka, Małgorzata; Kołodziej, Sabina (2017). “The Fair Process Effect in Taxation: The Roles of Procedural Fairness, Outcome Favorability and Outcome Fairness in the Acceptance of Tax Authority Decisions”. Current Psychology, 13(December), 246-253 https://doi.org /10,1007 /s12144-017-9762-x (Erişim Tarihi 03.04.2020).
38. Nurwanah, Andi; Sutrisno, T.; Rosidi, Rosidi; Roekhudin, Roekhudin (2018). “Determinants of Tax Compliance: Theory of Planned Behavior and Stakeholder Theory Perspective”. Problems and Perspectives in Management, 16(4),395-407.
39. Perić, Renata; Jerković, Emina (2012). “Principle of Fairness in Regard to Personel Income Tax”. Interdisciplinary Management Research, 10, 821-828.
40. Richardson, Grant (2006). “The Impact of Tax Fairness Dimensions on Tax Compliance Behaviour in an Asian Jurisdiction: The Case of Hong Kong”. The International Tax Journal, 32(1), 29-42.
41. Richardson, Grant (2005). “An Exploratary Cross-Cultural Study of Tax Fairness Perceptions and Tax Compliance Behaviour in Australia and Hong Kong”. International Tax Journal, 31(1), 11-22.
42. Saad, Natrah (2012a). “Tax Compliance Behaviour: Taxpayer’s Wiew”. Procedia-Social and Behavioral Sciences, 65, 344-351.
43. Saad, Natrah (2012b). “Perceptions of Tax Fairness and Tax Compliance Behaviour: A Comparative Study”. Jurnal Pengurusan, 36, 89-100.
44. Saad, Natrah (2011). “Fairness Perceptions and Compliance Behaviour Taxpayer’s Judgments in Self Assessment Environments”, (Unpublished Doctoral Thesis), University of Canterbury.
45. Schermelleh, Karin, E.; Moosbrugger, Helfried; Müller, Hans (2003). “Evaluation the Fit of Structural Equation Models: Test of Significance and Descriptive Goodness-of-Fit Measures”. Methods of Psychological Research Online, 8(2), 23-74.
46. Schumacker R. E.; Lomax, R. G. (2004). A Beginner’s Guide to Structural Equation Modeling. New Jersey: Lawrence Erlbaum Associates Publishers.
47. Siahan, Fadjar O. P. (2012). “The Influence of Tax Fairness and Communication on Voluntary Compliance: Trust as an Interving Variable”. International Journal of Business and Social Science, 3(21), 191-198.
48. Smart, Martha (2012). “The Application of the Theory of Planned Behaviour and Structural Equation Modelling in Tax Compliance Behaviour: A New Zealand Study”, (Unpublished Doctoral Thesis), University of Canterbury.
49. Topal, Mehmet H. (2011). “Refah Devletine Yönelik Tutumlar ve Vergi Adaleti Algısı: Türkiye Üzerine Bir Araştırma”, (Yayınlanmamış Doktora Tezi), Karadeniz Teknik Üniversitesi, Trabzon.
50. Trivedi, V. Umashanker; Shehata, Mohamed; Mestelman, Stuart (2005). “Attitudes, Incentives and Tax Compliance”. Canadian Tax Journal, 53(1), 29-61.
51. Tusubira, Festo, N. (2018). “Tax Compliance by the Small and Medium-sized Corporations: A Case of Uganda”, (Unpublished Master Thesis), University of Exeter.
52. Verboon, Peter; Goslinga, Sjoerd (2009). “The Role in Tax Fairness”. Netherlands Journal of Economic Psychology, 65, 136-145.
53. Viljoen, Zarené (2017). “An Exploratory Study of the Tax Fairness Dimensions of Individual Taxpayers in South Africa”, (Unpublished Master Thesis), Faculty of Economic and Management Sciences, University Of Pretoia.
54. Walsh, Keith (2012). “Understanding Taxpayer Behaviour - New Opportunities for Tax Administration”. The Economic and Social Review, 43(3), 451-475.
55. Wenzel, Micheal (2007). “The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics”. Law & Policy, 29(1),31-50.
56. Wenzel, Micheal (2004a). “The Social Side of Sanctions: Personal and Social Norms as Moderators of Deterrence”. Law and Human Behaviour, 28(5), 547-567.
57. Wenzel, Micheal (2004b). “An Analysis of Norm Process in Tax Compliance”. Journal of Economic Psychology, 25(2), 213-228.