Muhasebe Meslek Mensuplarının Vergi Sisteminin Basitleştirilmesine Bakışının Analizi: Tokat İli Örneği

Öz

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.

Anahtar Kelimeler

• Vergi Basitleştirmesi
• Vergi Uyumu
• Betimsel İstatistikler
• Veri Analizi

Accounting Professionals’ Views On Tax Simplification: Evidence From Tokat

Öz

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.

Anahtar Kelimeler

• Tax Simplification
• Tax Compliance
• Descriptive Statistics
• Data Analysis

Kaynakça

1. Alm, J. and Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 101(4), 635–651.
2. Aydoğdu Bozdağ, C. and Rakıcı, C. (2023). Vergi dairesi personelinin ve mükelleflerin vergi karmaşıklığı algısı: Trabzon örneği. Uluslararası İktisadi ve İdari İncelemeler Dergisi (38), 181-197. https://doi.org/10.18092/ulikidince.1209095
3. Awasthi, R. and Bayraktar, N. (2014). Can tax simplification help lower tax corruption? Retrieved March 11, 2025, from https://documents1.worldbank.org/curated/en/468501468178735234/pdf/WPS6988.pdf
4. Awasthi, R. and Bayraktar, N. (2015). Can tax simplification help lower tax corruption? Eurasian Economic Review, 5, 297-330. https://doi.org/10.1007/s40822-015-0014-9
5. Bayraktar, N. (2016). Tax simplification and tax efficiency (No. 9100). EcoMod. Retrieved March 20, 2025, from https://ecomod.net/system/files/Bayraktar.pdf
6. Bayraktar, N. (2020). Impact of tax simplification on tax efficiency. In Advances in cross-section data methods in applied economic research: 2019 International Conference on Applied Economics (ICOAE 2019) (pp. 229–258). Springer International Publishing.
7. BG-CONSULTING. (2003). Tax simplicity and stability: Attractive to countries and investors. Washington. Retrieved March 27, 2025, from http://www.bg-consulting.com/docs/tax_simplicity.pdf
8. Blesse, S., Buhlmann, F. and Dörrenberg, P. (2019). Do people really want a simple tax system? Evidence on preferences towards income tax simplification. ZEW - Centre for European Economic Research Discussion Paper No. 19-058. http://dx.doi.org/10.2139/ssrn.3515915

9. Bodur, Ş. (2024). Mükelleflerin gelir vergilerinde yaşanan değişime bakışı: Tokat örneği. Mali Çözüm Dergisi, 34(186), 1597–1622.
10. Budak, T., James, S., Sawyer, A. and Wallschutzky, I. (2014). The complexities of tax simplification: A review of progress in Australia, New Zealand, Turkey and the UK. Paper presented at the 23rd Annual Tax Research Network (TRN) Conference, University of Roehampton, London.
11. Budak, T., James, S. and Benk, S. (2017). Vergi sisteminin basitleştirilmesi: Kavramsal bir değerlendirme. In A. Gerçek, Ö. Çetinkaya (Eds.), 32. Uluslararası Maliye Sempozyumu Bildiriler/Türkiye Seçme bildiriler kitabı içinde (pp. 61–84). Ekin Basın Yayın Dağıtım.
12. Comrey, A. L. and Lee, H. B. (1992). A first course in factor analysis (2nd ed.). Lawrence Erlbaum Associates. Cooper, G. S. (1993). Themes and issues in tax simplification. Australian Tax Forum, 10, 417.
13. Çakır, M. (2021). Türk Vergi Sisteminde Vergi Karmaşıklığının Analizi, Ankara: Gazi Kitabevi.
14. Dâmaso, M. G. de J. and Martins, A. (2016). Tax simplification for small firms: The view of Portuguese accountants and tax auditors. Journal of Management Policy and Practice, 17, 101–114. Retrieved March 28, 2025, from https://repositorio.ipsantarem.pt/bitstream/10400.15/1673/1/DamasoM_Web17_2_.pdf
15. Field, A. P. (2018). Discovering statistics using IBM SPSS statistics (5th ed.). Sage.
16. Fleming, J. Clifton (2015). Some cautions regarding tax simplification. BYU Law Research Paper No. 16-15, pp (227-233). Available at SSRN: https://ssrn.com/abstract=2709529
17. Fuest, C., Peichl, A. and Schaefer, T. (2006). Does tax simplification yield more equity and efficiency? An empirical analysis for Germany. Finanzwissenschaftliche Diskussionsbeiträge Paper, (06-5). http://dx.doi.org/10.2139/ssrn.931129
18. Gale, W. G. (2001). Tax simplification: Issues and options. Tax Notes, 92(11), 1463-1483. Retrieved March 29, 2025, from https://www.brookings.edu/wp-content/uploads/2016/06/20010717-1.pdf
19. Gale, W. G. and Rohaly, J. (2003). Effects of tax simplification options on equity, efficiency, and simplicity: a quantitative analysis. In Crisis in Tax Administration Conference, Washington DC.
20. James, S. and Alley, C. (2004). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27–42.
21. James, S. (2007). Tax simplification is not a simple issue: The reasons for difficulty and a possible strategy. Published in: University of Exeter Discussion Papers in Management, 18(7), 1-18. Available at https://mpra.ub.uni-muenchen.de/19281/1/MPRA_paper_19281.pdf
22. James, S., Sawyer, A. and Wallschutzky, I. (2015). Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom. EJournal of Tax Research, 13(1), 280–302.
23. James, M. (2022). Tax simplification: The impossible dream. Cardiff Metropolitan University. Journal contribution. Retrieved March 3, 2025, from https://hdl.handle.net/10779/cardiffmet.19316549.v1
24. Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge University Press.
25. Kılınç, Z. and Çarıkçı, O. (2024). Muhasebe meslek mensuplarının vergi kavramına ilişkin değerlendirmeleri. İşletme Bilimi Dergisi, 12(3), 252–266. https://doi.org/10.22139/jobs.1486916
26. Nguyen, T. T. T., Pham, B. T., Prior, D. and Van Hemmen, S. (2022). Performance of tax simplification around the world: A panel frontier analysis. Socio-Economic Planning Sciences, 80, 101154. https://doi.org/10.1016/j.seps.2021.101154
27. OECD, (2006). Fundamental reform of personal ıncome tax, paris: tax policy studies. Retrieved March 20, 2025, from https://www.oecd.org/en/publications/fundamental-reform-of-personal-income-tax_9789264025783-en.html
28. OECD. (2017). Digital Government Strategies for Transforming Public Services in the Welfare Areas. OECD Publishing.
29. Oguttu, A. W. (2016). Ensuring a right balance in applying the residence and source bases of taxation in order to protect South Africa’s tax base. In J. Hattingh et al. (Eds.), Income tax in south africa: the first 100 years, 1914–2014 (pp. 245–252). JUTA , CO.
30. Öner, S. and Cural, M. (2025). Türk vergi sistemi neden ve ne kadar karmaşık algılanıyor? Bir karma yöntem araştırması. Yönetim ve Ekonomi Dergisi, 32(1), 103–130. https://doi.org/10.18657/yonveek.1533258
31. Pekkaya, M., Cural, M. and Karabulut, E. C. (2017). SMMM’lerin vergi bilinci boyutlarına göre vergiye bakışları: Zonguldak’ta bir uygulama. Uluslararası Yönetim İktisat Ve İşletme Dergisi, 13(13), 1066-1078.
32. Satyadini, A. and Rosid, A. (2023). Does tax simplification motivate small businesses to be more compliant? Evidence from a regression discontinuity in Indonesia. Bulletin of Indonesian Economic Studies, 60(2), 217–238. https://doi.org/10.1080/00074918.2023.2252746
33. Slemrod, J. (1989). The return to tax simplification: An econometric analysis. Public Finance Quarterly, 17(1), 3–27. https://doi.org/10.1177/1091142189017001
34. Slemrod, J. and Bakija, J. (2008). Taxing Ourselves: A Citizen's Guide to the Debate over Taxes. MIT Press. Tabachnick, B. G. and Fidell, L. S. (2013). Using Multivariate Statistics (6th ed.). Pearson Education.
35. Tax Policy Center. (2024). What are the benefits of simpler taxes? Retrieved March 11, 2025, from https://taxpolicycenter.org/briefing-book/what-are-benefits-simpler-taxes
36. Tran-Nam, B. (2004). Assessing the tax simplification impact of tax reform: Research methodology and empirical evidence from Australia. In Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 97, 376–382. National Tax Association.
37. Tran-Nam, B., Oguttu, A. W. and Mandy, K. (2019). Tax complexity and tax simplification: A critical review of concepts and issues. In Tax Simplification, Tax Simplification: An African Perspective, 179, 8-38.
38. Tuğay, O. (2019). Muhasebe meslek mensuplarının bakış açısıyla vergi affı uygulamalarının değerlendirilmesi: TR61 Bölgesi’nde bir araştırma. Muhasebe Bilim Dünyası Dergisi, 21(2), 530–554. https://doi.org/10.31460/mbdd.460874
39. Yamane, T. (1967). Statistics: An introductory analysis (2nd ed.). New York: Harper and Row.