Vergi Kaçırmanın Etik Algısının Belirleyenleri Ve Gönüllü Vergi Uyumu Üzerindeki Etkisi

Yıl 2023, Cilt: 15 Sayı: 29, 529 - 551, 28.12.2023

Candan Yılmaz Uğur

https://doi.org/10.38155/ksbd.1346565

Öz

Bu çalışma idealizm, relativizm, dindarlık, vergi bilgisi ve eğitimin vergi kaçırmanın etik algısı üzerindeki etkisini belirlemeyi amaçlamaktadır. Çalışmada ayrıca vergi kaçırmanın etik algısının gönüllü vergi uyumu üzerindeki etkisi de incelenmektedir. Bu bağlamda Gümüşhane Üniversite’sinde öğrenim gören ve kolayda örnekleme metodu ile seçilen 327 lisans ve yüksek lisans öğrencisinin yer aldığı çalışma yapısal eşitlik modellemesi ile analiz edilmiştir. Bulgular eğitim ve idealizmin vergi kaçırmanın etik algısını istatistiksel olarak anlamlı ve negatif yönde, relativizmin vergi kaçırmanın etik algısını istatistiksel olarak anlamlı ve pozitif yönde etkilediğini göstermektedir. Vergi kaçırmanın etik algısının gönüllü vergi uyumu üzerindeki etkisi beklenildiği şekilde negatiftir. Ele alınan çalışma ile bireylerin hangi koşullarda vergi kaçırmanın etik olduğu algısına sahip olduklarını anlamanın vergi ile ilgili kayıp ve kaçaklarını azaltarak gönüllü vergi uyumunu artıracağı düşünülmektedir.

Anahtar Kelimeler

Vergi Uyumu, Vergi Kaçırma, Etik, Yapısal Eşitlik Modeli

Determinants of Ethical Perception of Tax Evasion and Its Effect On Voluntary Tax Compliance

Öz

This study aims to determine the effect of idealism, relativism, religiosity, tax knowledge and education on the ethical perception of tax evasion The study also examines the effect of the ethical perception of tax evasion on voluntary tax compliance. In this context, the study, which included 327 undergraduate and graduate students studying at Gümüşhane University and selected by convenience sampling method, was analyzed by structural equation modeling. The findings show that education and idealism affect the ethical perception of tax evasion in a statistically significant and negative way, and relativism affects the ethical perception of tax evasion statistically significant and positively. No statistically significant relationship was found between tax knowledge and religiosity and the ethical perception of tax evasion. The effect of the ethical perception of tax evasion on voluntary tax compliance is negative and statistically significant as expected. With this study, it is thought that understanding the conditions under which individuals have the perception that tax evasion is ethical will reduce tax evasion and increase voluntary tax compliance.

Anahtar Kelimeler

Tax Compliance, Tax Evasion, Ethics, Structual Equality Model

Kaynakça

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