Neo-Liberal Türkiye'de Vergi Uyum Performansının Değerlendirilmesi: 1982’den 2021’e Parametrik Olmayan Bir Etkinlik Analizi

Öz

Bu çalışma 1982-2021 yılları arasında parametrik olmayan yöntemlerin kullanılması suretiyle Türkiye’de vergi uyum etkinliğini analiz etmektedir. Çalışmada veri zarflama analizi ve Malmquist endeksi uygulanarak onar yıllık dört dönem ele alınmıştır. Bulgular, ekonomik büyüklüğün vergi tahsilat performansını doğrudan arttırmadığını göstermektedir. Teknolojik ilerleme yüksek olmasına rağmen operasyonel etkinlik düşüş göstermiştir. Bootstrap analizi ile yapılan yanlılık düzeltmesinde ise etkinliğin gerilediği görülmüştür. Sonuç olarak kurumsal güven, yönetişim kalitesi ve kamu hizmetlerinin niteliğinin vergi uyumunun temel belirleyicileri olduğu ortaya çıkmıştır.

Anahtar Kelimeler

• Vergi uyumu
• Caydırıcılık teorisi
• Mali mübadele teorisi
• Kaygan zemin çerçevesi
• Vergi tahsil performansı

Evaluating Tax Compliance Performance in Neo-Liberal Türkiye: A Non-Parametric Efficiency Analysis from 1982 to 2021

Öz

This study analyzes tax compliance efficiency in Türkiye between 1982 and 2021 using non-parametric methods. Data envelopment analysis and the Malmquist index were applied across four ten-year periods. The results indicate that economic size does not directly increase tax collection performance. Despite substantial technological progress, operational efficiency has declined. Bias correction through bootstrap analysis further revealed a decline in efficiency. Overall, institutional trust, governance quality, and the quality of public services have emerged as key determinants of tax compliance.

Anahtar Kelimeler

• Tax compliance
• Deterrence theory
• Fiscal exchange theory
• Slippery slope framework
• Tax collection performance

Kaynakça

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