muvu Journal of Accounting and Taxation Studies 1308-3740 2564-6591 Ankara Serbest Muhasebeci Mali Müşavirler Odası 10.29067/muvu.1755125 Taxation Accounting Vergilendirme Muhasebesi Muhasebe Meslek Mensuplarının Vergi Sisteminin Basitleştirilmesine Bakışının Analizi: Tokat İli Örneği Accounting Professionals’ Views On Tax Simplification: Evidence From Tokat https://orcid.org/0000-0001-6552-1139 Bodur Şehnaz TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ, ARTOVA MESLEK YÜKSEKOKULU, FİNANS BANKACILIK VE SİGORTACILIK BÖLÜMÜ, MALİYE PR. https://orcid.org/0000-0002-9886-6552 Akkaya Hüseyin TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ, ARTOVA MESLEK YÜKSEKOKULU, FİNANS BANKACILIK VE SİGORTACILIK BÖLÜMÜ, MALİYE PR. 03 16 2026 19 07 31 2025 02 04 2026 Copyright © 2008, Muhasebe ve Vergi Uygulamaları Dergisi 2008 Muhasebe ve Vergi Uygulamaları Dergisi

Bu çalışmanın amacı, Türkiye’nin Tokat ilinde yer alan muhasebe meslek mensuplarının Türkiye’deki mevcut vergi sisteminin karmaşıklığına ilişkin algılarını ve vergi sisteminin basitleştirilmesine yönelik tutum ve davranışlarını araştırmaktır. Vergi mevzuatındaki yapısal ve işleyişle ilgili sorunların muhasebe meslek mensuplarının algıları üzerindeki etkileri 131 katılımcı ile yapılan anket sonucunda elde edilen veriler 5’li Likert ölçeği kullanılarak analiz edilmiştir. Analiz sonuçlarına göre; Teşhis, Etkiler ve Çözüm Önerileri boyutları ile katılımcıların demografik özellikleri arasında anlamlı farklılık bulunmamaktadır. Bununla birlikte değişkenler arası karşılaştırmalı analizler neticesinde vergi oranlarındaki istikrarsızlığın sistemin genel karmaşıklığını artırdığı ve kayıt dışılığı teşvik ettiği belirlenmiştir. Vergi sistemindeki karmaşıklık ile vergi idaresinin modernizasyon ihtiyacı arasında anlamlı ilişki olduğu gözlemlenmiştir. Ayrıca, elektronik ortamda yürütülen işlemlerin meslek mensupları üzerinde oluşturduğu iş yükü artışı ile modernizasyon ihtiyacı arasında da genel olarak anlamlı bir ilişki kurulmamıştır.

This study examines the perceptions of accounting professionals in Tokat, Türkiye, regarding the complexity of the national tax system and their attitudes toward its simplification. Based on data collected from 131 participants using a 5-point Likert scale, the study analyzes the impact of structural and operational issues in tax legislation. According to results, no significant differences were found between the dimensions of Diagnosis, Impacts, and Solution Proposals and participants’ demographic characteristics. However, the findings indicate that instability in tax rates contributes to overall complexity and promotes informality. Additionally, a significant relationship exists between tax system complexity and the perceived need for modernization of the tax administration. Conversely, the study finds no significant link between this modernization need and the increased workload from digital transactions.

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