Deneysel Çalışmalar Özelinde Vergi Uyumu Literatürüne Kısa Bir Bakış

Öz

Mükelleflerin vergisel yükümlülüklerini, vergi kanun ve düzenlemelerine uygun olarak tam ve zamanında yerine getirmeleri vergi uyumu olarak adlandırılmaktadır. Vergi uyumu konusunda yapılan çalışmalarda genel olarak anket yöntemi, resmi veri yöntemi ve deneysel yöntem olmak üzere üç yöntem kullanılmaktadır. Uluslararası literatürde her üç yöntemden ülkemizde ise daha çok anket yönteminden yararlanıldığı dikkat çekmektedir. Laboratuvar deneylerinde bireylerin davranışları doğrudan gözlemlenebildiğinden son yıllarda deneysel çalışmaların sayısı artmıştır. Vergi uyumu konusunda yapılan deneysel çalışmalarda elde edilen bulgular, mevcut kamusal politikalara yön verici ya da yeni politikalara yol açıcı nitelikte olabileceği gibi teorik ve pratik uygulamaların sınanmasına da yardımcı olabilmektedir. Vergi uyumu konusunda ülkemizde ve yurtdışında kapsamlı bir literatür bulunmasına rağmen ülkemizde laboratuvar deneyi anlamında nadir çalışmaların olduğu söylenebilir. Bu doğrultuda çalışmanın amacı, vergi uyumu üzerine gerçekleştirilen deneysel çalışmalar konusunda detaylı bilgi vermek ve Türkçe literatüre bir katkı sunabilmektir. Deneylerde toplumun tüm kesiminden bireyler yer alabildiği gibi öğrencilere de yer verildiği görülmektedir. Bu literatür taramasında ise sadece öğrencilerin denek olarak yer aldığı deneysel çalışmaların literatür taraması yapılmıştır. Bulgular, öğrencilerin vergiye uyum konusunda vergi mükellefleriyle benzer davranışlar sergilediklerini göstermektedir. Ayrıca bulgular; vergi oranlarının artışının vergi uyumunu azalttığını, denetim oranlarının artışının vergi uyumunu artırdığını ve mükellefin vergi idaresine güven düzeyinin artışının vergi uyumunu artırdığını ortaya koymaktadır.

Anahtar Kelimeler

• Vergi
• vergi uyumu
• vergi kaçırma
• deneysel çalışma
• laboratuvar deneyi

A Brief Overview of the Tax Compliance Literature Specific to Experimental Studies

Abstract

Tax compliance is the complete and timely fulfillment of taxpayers’ tax obligations as per tax laws and regulations. Notably, the survey method has mainly been used in the tax compliance studies conducted in Turkey. In the international literature, many studies can be encountered that used both survey and experimental methods. Despite the comprehensive literature on tax compliance in Turkey and the international literature, studies on tax compliance in Turkey involving laboratory experiments can be said to be rare. This study aims to provide information about experimental studies and contribute to the Turkish literature in order to increase both the quantity and quality of experimental studies carried out in Turkey on tax compliance. This study only performs a literature review of experimental studies in which students have taken part as subjects. The study results reveal increases in tax rates to reduce tax compliance, increases in audit rates to increase tax compliance, and increases in the level at which taxpayers trust the tax administration to increases tax compliance.

Keywords

• Tax
• tax compliance
• tax evasion
• experimental study
• lab experiment

Kaynakça

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