MUHASEBECİLERİN VERGİ AHLAKININ VE VERGİ UYUMUNUN BELİRLEYİCİLERİ ÜZERİNE BİR UYGULAMA

Öz

Bu çalışmanın amacı, vergi sistemine yönelik tutum, vergi ahlakı, vergi adalet algısı, hükümete duyulan güven, öznel norm ve dindarlık değişkenlerinin vergi uyumu davranışı üzerindeki etkilerini araştırmaktır. Değişkenler arasındaki ilişkileri incelemek amacıyla Türkiye’de bağımsız olarak faaliyet gösteren 392 muhasebe meslek mensubu örneklem olarak ele alınmıştır. Bu örneklemden elde edilen veriler, korelasyon, faktör ve regresyon analizi kullanılarak incelenmiştir. Analiz sonucunda elde edilen bulgular; (1) öznel norm, vergi ahlakı ve vergi sistemine yönelik tutumun vergi uyumu üzerinde istatistiki olarak anlamlı ve pozitif bir etkiye sahipken, hükümete duyulan güven, vergi adalet algısı ve dindarlığın vergi uyumu üzerinde istatistiki olarak anlamlı bir etkisinin olmadığı, (2) hükümete duyulan güven, vergi adalet algısı ve vergi ahlakının vergi sistemine yönelik tutum üzerinde istatistiki olarak anlamlı ve pozitif bir etkiye, buna karşın öznel normun istatistiki olarak anlamlı ve negatif bir etkiye sahip olduğu ve dindarlığın ise vergi sistemine yönelik tutum üzerinde istatistiki olarak anlamlı bir etkisinin bulunmadığı ve (3) son olarak hükümete duyulan güven ve öznel normun, vergi ahlakı üzerinde istatistiki olarak anlamlı ve pozitif bir etkiye sahipken, vergi adalet algısı ve dindarlığın ise istatistiki olarak anlamlı bir etkiye sahip olmadığını göstermektedir.

Anahtar Kelimeler

• Vergi Uyumu
• Vergi Ahlakı
• Dindarlık
• Muhasebe Meslek Mensubu

AN APPLICATION ON DETERMINANTS OF ACCOUNTANTS' TAX MORALITY AND TAX COPMLIANCE

Öz

The purpose of this study is to investigate the effects of variables of attitude towards the tax system, tax morality, perception of tax justice, trust in government, subjective norm and religiosity on tax compliance behavior. 392 independent accounting professionals in Turkey were taken as samples to examine the relationships between the variables. The data obtained from this sample were examined using correlation, factor and regression analysis. The findings obtained as a result of the analysis reveal that (1) While the subjective norm, tax morality, and attitude towards the tax system have a statistically significant and positive effect on tax compliance, trust in government, perception of tax justice and religiosity are not statistically significant on tax compliance (2) While trust in government, perception of tax justice, and tax morality has a statistically significant and positive effect on attitude towards the tax system, the subjective norm has a statistically significant and negative effect, and religiosity is not statistically significant on the attitude towards the tax system, and (3) While trust in government and the subjective norm have a statistically significant and positive effect on the tax morality, perception of tax justice and religiosity are not statistically significant on tax morality.

Anahtar Kelimeler

• Tax compliance
• Tax morality
• Religiosity
• Accounting professionals

Kaynakça

1. Referans1 Ajzen, I. 1991. “The theory of planned behavior”, Organizational Behavior and Human Decision Processes, 50 (2), 179-211. Referans2 Aktaş Güzel, S., Özer, G. ve Özcan, M. 2019. “The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey”, Journal of Behavioral and Experimental Economics, 78, 80-86.
2. Referans3 Allport, G. W. 1935. “Attitudes”, In C. Murchison, Editors, “A Handbook of Social Psychology”, Worcester, MA: Clark University Press.
3. Referans4 Alm, J. 1991. “A Perspective on the experiment alanalysis of taxpayer reporting”, The Accounting Review, 66, 577-593.
4. Referans5 Alm, J., Kirchler, E. ve Muehlbacher, S. 2012. “Combining psychology and economics in the analysis of compliance: from enforcement to cooperation”, Economic Analysis and Policy, 42 (2), 133-151.
5. Referans6 Andreoni, J., Erard, B. ve Feinstein, J. 1998. “Tax compliance”, Journal of Economic Literature, 36 (2), 818-60.
6. Referans7 Azmi, A.A.C. ve Perumal, K.A. 2008. “Tax Fairness Dimensions in an Asian Context: The Malaysian perspective”, International Review of Business Research Papers, 4 (5), 11-19.
7. Referans8 Beck, L. ve Ajzen, I. 1991. “Predicting dishonest actions using the theory of planned behavior”, Journal of Research in Personality, 25 (3), 285-301.
8. Referans9 Benk, S., Yüzbaşı, B. ve Mohdali, R. 2016. “The impact of religiosity on tax compliance among Turkish self-employed taxpayers”, Religions, 7 (4), 1–10.

9. Referans10 Bilgin, C. 2014. “Determinants of tax morale in Spain and Turkey: an empirical analysis”, European Journal of Government and Economics, 3 (1), 60-74.
10. Referans11 Bobek, D., Robin, W.R. ve John, T.S. 2007. “The social norms of tax compliance: Evidence from Australia, Singapore and the United States”, Journal of Business Ethics,74,49 - 64.
11. Referans12 Brewer, P.R. ve Sigelman, L. 2002. “Trust in goverment: personal ties that bind?”, Soc. Scı. Q. 83 (2), 624–631.
12. Referans13 Casal, S., Kogler, C., Mittone, L. ve Kirchler, E. 2016. “Tax compliance depends on voice of taxpayers”, Journal of Economic Psychology, 56, 141-150.
13. Referans14 Colesca, S.E. 2009. “Increasing e-trust : A solution to minimize risk in e- government adoption”, Journal of Applied Quantitative Methods, 4 (1), 31-44.
14. Referans15 Cyan, M.R., Koumpias, A.M. ve Martinez-Vazquez, J. 2016. “The determinants of tax morale in Pakistan”, Journal of Asian Economics, 47, 23-34.
15. Referans16 Çevik, S. 2016. “Tax Morale and Tax Compliance in Socio-Political Context”, In: M. Aydın, S.S. Tan, Editors, “Political Economy of Taxation”, IJOPEC Publicatio.
16. Referans17 Devos, K. 2012. “A comparative study of compliant and non-compliant individual taxpayers in Australia”, Journal of Business and Policy Research, 7 (2), 180-196.
17. Referans18 Eiya, O., Ilaboya, O.ve Okoye, A. 2016. “Religiosity and tax compliance: Empirical evidence from Nigeria”, Igbinedion University Journal of Accounting, 1, 27-41.
18. Referans19 Eriksen, K. ve Fallan, L. 1996. “Tax knowledge and attitudes towards taxation: A report on a quasi-experiment”, Journal of Economics Psychology, 17 (3), 387-402.
19. Referans20 Feld, L. P. ve Torgler, B. 2007. “Tax morale after the reunification of germany: results from a quasi-natural experiment”, Munich: CESifo Working Paper No:1921.
20. Referans21 Frey, B.S. 1997. “Not Just for the Money, An Economic Theory of Personal Motivation”, Edward Elgar Publishing Limited.
21. Referans22 Gerbing, M.D. 1988. “An Empirical study of Taxpayer Perceptions of Fairness”, PhDthesis, Austin: The University of Texas at Austin.
22. Referans23 Gibb, J.R. 1961. Defense Level and Influence Potential in Small Groups, In: L. Petrillo, B.M. Bass, Editors, “Leadership and Interpersonal Behavior”, New York: Holt, Rinehart Winston.
23. Referans24 Gilligan, G. ve Richardson, G. 2005. “Perceptions of tax fairness and tax compliance in Australia and Hong Kong: A preliminary study”, Journal of Financial Crime, 12 (4), 331-343.
24. Referans25 Hageman, A.M. 2009. “Understanding the Antecedents and Consequences of Sales Use Tax Policy: Evidence from Three Studies”, Doctoral Dissertation, University of Central Florida.
25. Referans26 Hair, J.F., Anderson, R.E., Tatham, R.L. ve Black, W.C. 1998. Multivariate Data Analysis with Readings, Prentice Hall, Englewood Cliffs, New Jersey.
26. Referans27 Hamid, S.A. 2013. “Tax Compliance Behaviour of Tax Agents: A Comparative Study of Malaysia and New Zealand”, PhD thesis, University of Canterbury.
27. Referans28 Ibrahim, M., Musah, A. ve Abdul-Hanan, A. 2015. “Beyond enforcement: what drives tax morale in Ghana?”, Humanomics, 31(4), 399-414.
28. Referans29 James, S. ve Alley, C. 2002. “Tax compliance, self-assessment and tax administration”, Journal in Finance and Management in Public Services, 2(2), 27-42.
29. Referans30 Jimenez, P. ve Iyer G.S. 2016. “Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance”, Advances in Accounting, 34, 17–26.
30. Referans31 Jones, C.R. 2010. “Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach”, PhDthesis , University of South Florida.
31. Referans32 Kaushik, A.K., Agrawal, A.K. ve Rahman, Z. 2015. “Tourist behaviour towards self-service hotel technology adoption: Trust and subjective norm as key antecedents”, Tour. Manag. Perspect, 16, 278–289.
32. Referans33 Kirchler, E. 2007. “The Economic Psychology of Tax Behaviour”, Cambridge University Press.
33. Referans34 Kirchle,r E., Hoelzl, E. ve Wahl, I. 2008. “Enforced versus voluntary taxcompliance: The “slippery slope” framework”, Journal of EconomicPsychology, 29, 210–225.
34. Referans35 Kirchler, E. ve Maciejovsky, B. 2001. “Tax compliance within the context of gain and loss situations, expectedand current asset position, and profession”, Journal of Economic Psychology, 22 (2), 173–194.
35. Referans36 McDaniel, S.W. ve Burnett, J.J. 1990. “Consumer religiosity and retail store evaluative criteria”, Journal of the Academy of Marketing Science, 18 (2), 101- 112.
36. Referans37 Mokhlis, S. 2006. “The Influence of Religion on Retail Patronage Behavior in Malaysia”, Phd Thesis, Universiti of Sterling.
37. Referans38 Murphy, K. 2009. “Procedural justice and affect intensity: Understanding reactions to regulatory authorities”, Social Justice Research, 22 (1), 1–30.
38. Referans39 Mustapha, B. 2010. “The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria”, PhDthesis, Malaysia:University Utara Malaysia.
39. Referans40 Norusis, M.J. 1993. SPSS for Windows: Professional Statics, Release 6.0, SPPS Inc. Chi-cago.
40. Referans41 Onu, D. 2016.“Measuring tax compliance attitudes: What surveys can tell us about tax compliance behaviour”, Advances in Taxation, 23, 173-190.
41. Referans42 Özbek, V., Özer, G. ve Aydın, K. 2013. “İşletme öğrencilerinin dindarlık düzeyleri ve etik niyetlerinin pazarlama etiği bağlamında değerlendirilmesi”, Business and Economics Research Journal, 4 (3), 111-129.
42. Referans43 Phillips, S.L. 2003. “Contributing Factors to Music Attitude in Sixth, Seventh and Eighth Grade Students”, PhDthesis, The University of Iowa.
43. Referans44 Pope, J. ve Mohdali, R. 2010. “The role of religiosity in tax morale and tax compliance”, Australian Tax Forum, 25 (4), 565-596.
44. Referans45 Reuben, E. ve Winden, F.V. 2010. “Fairness perceptions and prosocial emotions in the power to take”, Journal of Economic Psychology, 31, 908 - 922.
45. Referans46 Richardson, G. 2006. “The impact of tax fairness dimensions on tax compliance behaviour in an Asian jurisdiction: The case of Hong Kong”, International Tax Journal, Winter, 29 - 42.
46. Referans47 Roberts, M.L. 1998. “Tax accountants' judgment/decision-making research: A review and synthesis”, The Journal of the American Taxation Association, 20 (1), 78 - 121.
47. Referans48 Saad, N. 2010. “Fairness perceptions and compliance behaviour: The case of salaried taxpayers in Malaysia after implementation of the self-assessment system”, eJournal of Tax Research, 8 (1), 32-63.
48. Referans49 Saad, N. 2011. “Fairness Perceptions and Compliance Behaviour: Taxpayers Judgments in Self-Assessment Environments”, PhDthesis, New Zealand: University of Canterbury.
49. Referans50 Sakurai, Y. ve Braithwaite, V. 2003. “Taxpayers perceptions of practitioners: Finding one who is effective and does the right thing?”, Journal of Business Ethics, 46, 375-387.
50. Referans51 Sandmo, A. 2005. “The theory of tax evasion: A retrospective view”, National Tax Journal, 58, 643–663.
51. Referans52 Scholz, J.T. ve Lubell, M. 1998. “Trust and taxpaying: testing the heuristic approach to collective action”, American Journal of Political Science, 42 (2), 398-417.
52. Referans53 Sekaran, U. 2003. Research Methods for Business: A Skill Building Approach, John Wiley & Sons.
53. Referans54 Smart, M. 2012. “The Application of the Theory of Planned Behaviour and Structural Equation Modelling in tax compliance behaviour: A New Zealand Study”, PhDthesis, University of Canterbury.
54. Referans55 Tabachnick, B.G. ve Fidell, L.S. 2007. “Using Multivariate Statistics”, Boston: Pearson Education.
55. Referans56 Torgler, B. 2002. “Speaking to the theorists and searching for facts: Tax morale and tax compliance in experiments”, Journal of Economic Surveys, 16 (5), 657–683.
56. Referans57 Torgler, B. 2003a. “Tax morale, rule-governed behaviour and trust”, Constitutional Political Economy, 14 (2), 119-140.
57. Referans58 Torgler, B. 2003b. “To evade taxes or not to evade: that is the question”, Journal of Socio-Economics, 32 (3), 283-302.
58. Referans59 Torgler, B. 2003c. “Tax Morale and Tax Compliance: A Cross Culture Comparison”, Proceedings of the 96 th Annual Conference on Taxation of the National Tax Association-Tax Institute of America, 63-74.
59. Referans60 Torgler, B. 2007. “Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis”, Edward Elgar Publishing, Chentelham.
60. Referans61 Torgler, B., Demir, I.C., Macintyre, A. ve Schaffner, M. 2008. “Causes and consequences of tax morale: An empirical investigation”, Economic Analysis and Policy, 38(2), 313–339.
61. Referans62 Torgler, B. ve Schneıder, F. 2005. “Attitudes Towards Paying Taxes in Austria: An Empirical Analysis”, Empirica, 32, 231–250.
62. Referans63 Van Dijke, M. ve Verboon, P. 2010. “Trust in authorities as a boundary condition to procedural fairness effects on tax compliance”, Journal of Economic Psychology, 31(1), 80-91.
63. Referans64 Verboon, P. ve Van Dijke, M. 2007. “A self-interest analysis of justice and tax compliance: how distributive justice moderates the effect of outcome favorability”, Journal of Economic Psychology, 28, 704–727.
64. Referans65 Witte, A.D. ve Woodbury, D.F. 1985. “The effect of tax laws and tax administration on tax compliance: The case of the U.S. individual income tax”, National Tax Journal, 38 (1), 1-13.
65. Referans66 Zand, D.E. 1972. “Trust and Managerial Problem Solving”, Administrative Science Quarterly, 17(2), 229-239.
66. Referans67 Gelir İdaresi Başkanlığı (GİB). https://www.gib.gov.tr (Erişim Tarihi: 05.02.2020).