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The Impact of Self-Esteem on Tax Compliance: A Field Study in Türkiye

Yıl 2025, Cilt: 20 Sayı: 3, 693 - 714

Hakan Özdemir , Mustafa Erkan Üyümez

Öz

This study examines the impact of individuals' self-esteem levels on tax compliance behaviors. The research evaluates voluntary and enforced tax compliance, as well as tax avoidance and tax evasion behaviors, from a self-esteem perspective. A quantitative method was adopted, and data collected from 428 participants were analyzed. The results of correlation and regression analyses revealed that self-esteem significantly affects voluntary tax compliance but has no statistically significant relationship with other dimensions. The findings highlight the critical role of self-esteem in shaping individuals' voluntary tax compliance behaviors.

Anahtar Kelimeler

Self-Esteem Tax Compliance Voluntary Compliance Tax Avoidance Psychological Factors

Kaynakça

  • Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.
  • Alm, J. (2019). What motivates tax compliance? Journal of economic surveys, 33(2), 353-388.
  • Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of economic literature, 36(2), 818-860.
  • Avcı, M., Taşdemir, Y., & Kılıç, Ö. (2022). İslam ekonomisinde vergi uyumu: Dünya değerler araştırmasından bulgular. İslam Ekonomisi ve Finansı Dergisi (İEFD), 8(1), 33-72.
  • Barbuta-Misu, N. (2011). A review of factors for tax compliance.
  • Bătrâncea, L. M., Nichita, R. A., Bătrâncea, I., & Moldovan, B. A. (2012). Tax compliance models: From economic to behavioral approaches. Transylvanian Review of Administrative Sciences, 8(36), 13-26.
  • Bos, A. E. R. (2006). Changing self-esteem in children and adolescents.
  • Burke, R. J. (2004). Workaholism, self-esteem, and motives for money. Psychological Reports, 94(2), 457-463. Cast, A. D., & Burke, P. J. (2002). A theory of self-esteem. Social forces, 80(3), 1041-1068.
  • Çelik, E., & Sağbaş, İ. (2023). Deneysel çalışmalar özelinde vergi uyumu literatürüne kısa bir bakış. Maliye Çalışmaları Dergisi(69), 187-210.
  • Çuhadaroğlu, F. (1986). Adolesanlarda benlik saygısı. Uzmanlık Tezi, Hacettepe Üniversitesi Tıp Fakültesi Psikiyatri Anabilim Dalı, Ankara.
  • Dobos, P., & György, K. T. (2019). The effect of self-esteem on the willingness to pay tax. Transylvanian Journal of Psychology/Erdélyi Pszichológiai Szemle(2).
  • Donnellan, M. B., Trzesniewski, K., Trzesniewski, K., Robins, R. W., Moffitt, T. E., Moffitt, T. E., Caspi, A., & Caspi, A. (2005). Low self-esteem is related to aggression, antisocial behavior, and delinquency. Psychological Science, 16, 328 - 335.
  • Dzwonkowska, I., Lachowicz-Tabaczek, K., & Łaguna, M. (2007). Skala samooceny ses morrisa rosenberga – polska adaptacja metody.
  • Eromo, T. L., & Levy, D. A. (2017). The rise, fall, and resurgence of" self-esteem": A critique, reconceptualization, and recommendations. North American Journal of Psychology, 19(2).
  • Feinstein, J., Erard, B., & Andreoni, J. (1998). Tax compliance. Journal of economic literature, 36(2), 818-860.
  • Feld, L. P., & Frey, B. S. (2006). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.900366
  • Fischer, C. M., Wartick, M., & Mark, M. M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of accounting literature, 11, 1.
  • Hagborg, W. J. (1993). The Rosenberg self‐esteem scale and Harter's self‐perception profile for adolescents: A concurrent validity study. Psychology in the Schools, 30, 132-136.
  • Hanley, A., & Wilhelm, M. S. (1992). Compulsive buying: An exploration into self-esteem and money attitudes. Journal of Economic Psychology, 13(1), 5-18.
  • Harter, S. (1999). The construction of the self: A developmental perspective. Guilford press.
  • Hatcher, J., & Hall, L. A. (2009). Psychometric properties of the Rosenberg self-esteem scale in African American single mothers. Issues in Mental Health Nursing, 30, 70 - 77.
  • Jayawardane, D. (2015). Psychological factors affect tax compliance. A review paper. International Journal of Arts and Commerce, 4(6), 131-141.
  • Jolodar, S. Y. E., Ahmadi, M., & Imankhan, N. (2019). Presenting the model of tax compliance: The role of internal and psychological factors. Asia-Pacific Management Accounting Journal (APMAJ), 14(2), 139-160.
  • Khatibi, M., & Fouladchang, M. (2015). Self-esteem; a brief review. Journal of Educational and Management Studies, 5(4), 240-243.
  • Khurana, P., & Diwan, U. (2014). A comparison of psychological factors for tax compliance: Self-employed versus salaried people. International Journal in Management & Social Science, 2(3), 107-115.
  • Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press.
  • Kirchler, E., Kogler, C., & Muehlbacher, S. (2014). Cooperative tax compliance: From deterrence to deference. Current Directions in Psychological Science, 23(2), 87-92. https://doi.org/10.1177/0963721413516975
  • Kirchler, E., & Wahl, I. (2010). Tax compliance inventory tax-i: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331-346.
  • Lani, J. A. (2010). Rosenberg self-esteem scale (ses).
  • Lejoyeux, M., Richoux-Benhaim, C., Betizeau, A., Lequen, V., & Lohnhardt, H. (2011). Money attitude, self-esteem, and compulsive buying in a population of medical students. Frontiers in psychiatry, 2, 13.
  • Maddux, J. E. (2014). Mental health and self‐esteem. The Wiley Blackwell Encyclopedia of Health, Illness, Behavior, and Society, 1525-1528. https://doi.org/10.1002/9781118410868.wbehibs409
  • Mann, M., Hosman, C. M., Schaalma, H. P., & De Vries, N. K. (2004). Self-esteem in a broad-spectrum approach for mental health promotion. Health education research, 19(4), 357-372.
  • Martín-Albo, J., Núñez, J. L., Navarro, J. G., & Grijalvo, F. (2007). The Rosenberg self-esteem scale: Translation and validation in university students. The Spanish Journal of Psychology, 10, 458 - 467.
  • Mier, C., & Ladny, R. T. (2018). Does self-esteem negatively impact crime and delinquency? A meta-analytic review of 25 years of evidence. Deviant Behavior, 39, 1006 - 1022.
  • Mir, J., & Mushtaq, B. (2021). Association of various demographic variables on self esteem of adolescents in selected higher secondary schools, kashmir. Int J Resh Educ Scientific Methods (IJARESM), 9(2), 1252-1253.
  • Norvilitis, J. M., Merwin, M. M., Osberg, T. M., Roehling, P. V., Young, P., & Kamas, M. M. (2006). Personality factors, money attitudes, financial knowledge, and credit‐card debt in college students 1. Journal of applied social psychology, 36(6), 1395-1413.
  • Orth, U., & Robins, R. W. (2014). The development of self-esteem. Current Directions in Psychological Science, 23(5), 381-387.
  • Oser, C. B. (2006). The criminal offending–self-esteem nexus. The Prison Journal, 86, 344 - 363.
  • Ömür, Ö., & Bellikli, U. (2019). Vergiye gönüllü uyumu etkileyen sosyal faktörlerin vergi tahsilat oranları İle İlişkisi: Doğu Karadeniz bölgesindeki seçilmiş İllerde bir araştırma. Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 17(2), 241-266.
  • Pepping, C. A., Walters, B., Davis, P. J., & O’Donovan, A. (2016). Why do people practice mindfulness? An investigation into reasons for practicing mindfulness meditation. Mindfulness, 7, 542-547.
  • Reasoner, R. W. (1994). Self-esteem as an antidote to crime and violence.
  • Rosenberg, M. (1965). Rosenberg self-esteem scale (rse). Acceptance and commitment therapy/Measures package, 61.
  • Rosenberg, M., Schooler, C., Schoenbach, C., & Rosenberg, F. (1995). Global self-esteem and specific self-esteem: Different concepts, different outcomes. American Sociological Review, 141-156.
  • Serim, N. (2015). Gönüllü vergi uyumunu arttırmada kamu otoritesinin düzenleyici rolünün ve mükellef çevresinin önemi: Sıralı probit model yaklaşımı. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(1), 141-156.
  • Sonstroem, R. J. (1984). Exercise and self-esteem. Exercise and Sport Sciences Reviews, 12(1), 123-156.
  • Timoney, L. R., & Wood, J. V. (2020). “You’re good enough, you’re smart enough, and doggone it, people like you”: Differing reactions to praise among people with higher and lower self-esteem. In Psychological perspectives on praise (pp. 75-83). Routledge.
  • Trzesniewski, K., Donnellan, M. B., Moffitt, T. E., Robins, R. W., Poulton, R., & Caspi, A. (2006). Low self-esteem during adolescence predicts poor health, criminal behavior, and limited economic prospects during adulthood. Developmental psychology, 42 2, 381-390.
  • Tunçer, M. (2002). Hükümet-birey ilişkilerinin vergi uyumuna etkisi ve türkiye. Ankara Üniversitesi SBF Dergisi, 57(3).
  • Üyümez, M. E. (2016). Vergi mevzuatının karmaşıklığı ve uzlaşma yöntemi bağlamında vergi uyumunun değerlendirilmesi. Ekonomi Bilimleri Dergisi, 8(1), 39-45.
  • Westfall, R. S. (2020). Self-esteem, theory of. In The wiley encyclopedia of personality and individual differences (pp. 381-385). https://doi.org/https://doi.org/10.1002/9781118970843.ch63
  • Wyland, C. L., & Shaffer, E. S. (2019). Assessing self-esteem.
  • Yurdadoğ, V., Gökbunar, R., & Tunçay, B. (2016). Vergi uyumunu belirleyen faktörlere genel bir bakış. Yönetim ve Ekonomi Dergisi, 23(3), 805-816.
  • Zeigler-Hill, V. (2013). Self-esteem. Psychology Press.
  • Zhang, L. (2009). An exchange theory of money and self-esteem in decision making. Review of General Psychology, 13(1), 66-76.
  • Zhang, L., & Baumeister, R. F. (2006). Your money or your self-esteem: Threatened egotism promotes costly entrapment in losing endeavors. Personality and Social Psychology Bulletin, 32(7), 881-893.

Özsaygının Vergi Uyumu Üzerindeki Etkisi: Türkiye Örneğinde Bir Alan Çalışması

Yıl 2025, Cilt: 20 Sayı: 3, 693 - 714

Hakan Özdemir , Mustafa Erkan Üyümez

Öz

Bu çalışma, bireylerin özsaygı düzeyinin vergi uyumu davranışları üzerindeki etkisini incelemektedir. Araştırmada, gönüllü ve zorunlu vergi uyumu ile vergiden kaçınma ve vergi kaçırma davranışları, özsaygı perspektifinden değerlendirilmiştir. Nicel bir yöntem benimsenmiş ve 428 katılımcıdan elde edilen veriler analiz edilmiştir. Korelasyon ve regresyon analiz sonuçları, özsaygının gönüllü vergi uyumu üzerinde anlamlı bir etkisinin olduğunu, ancak diğer boyutlarla olan ilişkilerinin istatistiksel olarak anlamlı olmadığını göstermiştir. Bulgular, özsaygının bireylerin gönüllülük temelli vergi uyumu davranışlarında önemli bir rol oynadığını ortaya koymaktadır.

Anahtar Kelimeler

Özsaygı Vergi Uyumu Gönüllü Uyum Vergiden Kaçınma Psikolojik Faktörler

Kaynakça

  • Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.
  • Alm, J. (2019). What motivates tax compliance? Journal of economic surveys, 33(2), 353-388.
  • Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of economic literature, 36(2), 818-860.
  • Avcı, M., Taşdemir, Y., & Kılıç, Ö. (2022). İslam ekonomisinde vergi uyumu: Dünya değerler araştırmasından bulgular. İslam Ekonomisi ve Finansı Dergisi (İEFD), 8(1), 33-72.
  • Barbuta-Misu, N. (2011). A review of factors for tax compliance.
  • Bătrâncea, L. M., Nichita, R. A., Bătrâncea, I., & Moldovan, B. A. (2012). Tax compliance models: From economic to behavioral approaches. Transylvanian Review of Administrative Sciences, 8(36), 13-26.
  • Bos, A. E. R. (2006). Changing self-esteem in children and adolescents.
  • Burke, R. J. (2004). Workaholism, self-esteem, and motives for money. Psychological Reports, 94(2), 457-463. Cast, A. D., & Burke, P. J. (2002). A theory of self-esteem. Social forces, 80(3), 1041-1068.
  • Çelik, E., & Sağbaş, İ. (2023). Deneysel çalışmalar özelinde vergi uyumu literatürüne kısa bir bakış. Maliye Çalışmaları Dergisi(69), 187-210.
  • Çuhadaroğlu, F. (1986). Adolesanlarda benlik saygısı. Uzmanlık Tezi, Hacettepe Üniversitesi Tıp Fakültesi Psikiyatri Anabilim Dalı, Ankara.
  • Dobos, P., & György, K. T. (2019). The effect of self-esteem on the willingness to pay tax. Transylvanian Journal of Psychology/Erdélyi Pszichológiai Szemle(2).
  • Donnellan, M. B., Trzesniewski, K., Trzesniewski, K., Robins, R. W., Moffitt, T. E., Moffitt, T. E., Caspi, A., & Caspi, A. (2005). Low self-esteem is related to aggression, antisocial behavior, and delinquency. Psychological Science, 16, 328 - 335.
  • Dzwonkowska, I., Lachowicz-Tabaczek, K., & Łaguna, M. (2007). Skala samooceny ses morrisa rosenberga – polska adaptacja metody.
  • Eromo, T. L., & Levy, D. A. (2017). The rise, fall, and resurgence of" self-esteem": A critique, reconceptualization, and recommendations. North American Journal of Psychology, 19(2).
  • Feinstein, J., Erard, B., & Andreoni, J. (1998). Tax compliance. Journal of economic literature, 36(2), 818-860.
  • Feld, L. P., & Frey, B. S. (2006). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.900366
  • Fischer, C. M., Wartick, M., & Mark, M. M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of accounting literature, 11, 1.
  • Hagborg, W. J. (1993). The Rosenberg self‐esteem scale and Harter's self‐perception profile for adolescents: A concurrent validity study. Psychology in the Schools, 30, 132-136.
  • Hanley, A., & Wilhelm, M. S. (1992). Compulsive buying: An exploration into self-esteem and money attitudes. Journal of Economic Psychology, 13(1), 5-18.
  • Harter, S. (1999). The construction of the self: A developmental perspective. Guilford press.
  • Hatcher, J., & Hall, L. A. (2009). Psychometric properties of the Rosenberg self-esteem scale in African American single mothers. Issues in Mental Health Nursing, 30, 70 - 77.
  • Jayawardane, D. (2015). Psychological factors affect tax compliance. A review paper. International Journal of Arts and Commerce, 4(6), 131-141.
  • Jolodar, S. Y. E., Ahmadi, M., & Imankhan, N. (2019). Presenting the model of tax compliance: The role of internal and psychological factors. Asia-Pacific Management Accounting Journal (APMAJ), 14(2), 139-160.
  • Khatibi, M., & Fouladchang, M. (2015). Self-esteem; a brief review. Journal of Educational and Management Studies, 5(4), 240-243.
  • Khurana, P., & Diwan, U. (2014). A comparison of psychological factors for tax compliance: Self-employed versus salaried people. International Journal in Management & Social Science, 2(3), 107-115.
  • Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press.
  • Kirchler, E., Kogler, C., & Muehlbacher, S. (2014). Cooperative tax compliance: From deterrence to deference. Current Directions in Psychological Science, 23(2), 87-92. https://doi.org/10.1177/0963721413516975
  • Kirchler, E., & Wahl, I. (2010). Tax compliance inventory tax-i: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331-346.
  • Lani, J. A. (2010). Rosenberg self-esteem scale (ses).
  • Lejoyeux, M., Richoux-Benhaim, C., Betizeau, A., Lequen, V., & Lohnhardt, H. (2011). Money attitude, self-esteem, and compulsive buying in a population of medical students. Frontiers in psychiatry, 2, 13.
  • Maddux, J. E. (2014). Mental health and self‐esteem. The Wiley Blackwell Encyclopedia of Health, Illness, Behavior, and Society, 1525-1528. https://doi.org/10.1002/9781118410868.wbehibs409
  • Mann, M., Hosman, C. M., Schaalma, H. P., & De Vries, N. K. (2004). Self-esteem in a broad-spectrum approach for mental health promotion. Health education research, 19(4), 357-372.
  • Martín-Albo, J., Núñez, J. L., Navarro, J. G., & Grijalvo, F. (2007). The Rosenberg self-esteem scale: Translation and validation in university students. The Spanish Journal of Psychology, 10, 458 - 467.
  • Mier, C., & Ladny, R. T. (2018). Does self-esteem negatively impact crime and delinquency? A meta-analytic review of 25 years of evidence. Deviant Behavior, 39, 1006 - 1022.
  • Mir, J., & Mushtaq, B. (2021). Association of various demographic variables on self esteem of adolescents in selected higher secondary schools, kashmir. Int J Resh Educ Scientific Methods (IJARESM), 9(2), 1252-1253.
  • Norvilitis, J. M., Merwin, M. M., Osberg, T. M., Roehling, P. V., Young, P., & Kamas, M. M. (2006). Personality factors, money attitudes, financial knowledge, and credit‐card debt in college students 1. Journal of applied social psychology, 36(6), 1395-1413.
  • Orth, U., & Robins, R. W. (2014). The development of self-esteem. Current Directions in Psychological Science, 23(5), 381-387.
  • Oser, C. B. (2006). The criminal offending–self-esteem nexus. The Prison Journal, 86, 344 - 363.
  • Ömür, Ö., & Bellikli, U. (2019). Vergiye gönüllü uyumu etkileyen sosyal faktörlerin vergi tahsilat oranları İle İlişkisi: Doğu Karadeniz bölgesindeki seçilmiş İllerde bir araştırma. Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 17(2), 241-266.
  • Pepping, C. A., Walters, B., Davis, P. J., & O’Donovan, A. (2016). Why do people practice mindfulness? An investigation into reasons for practicing mindfulness meditation. Mindfulness, 7, 542-547.
  • Reasoner, R. W. (1994). Self-esteem as an antidote to crime and violence.
  • Rosenberg, M. (1965). Rosenberg self-esteem scale (rse). Acceptance and commitment therapy/Measures package, 61.
  • Rosenberg, M., Schooler, C., Schoenbach, C., & Rosenberg, F. (1995). Global self-esteem and specific self-esteem: Different concepts, different outcomes. American Sociological Review, 141-156.
  • Serim, N. (2015). Gönüllü vergi uyumunu arttırmada kamu otoritesinin düzenleyici rolünün ve mükellef çevresinin önemi: Sıralı probit model yaklaşımı. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(1), 141-156.
  • Sonstroem, R. J. (1984). Exercise and self-esteem. Exercise and Sport Sciences Reviews, 12(1), 123-156.
  • Timoney, L. R., & Wood, J. V. (2020). “You’re good enough, you’re smart enough, and doggone it, people like you”: Differing reactions to praise among people with higher and lower self-esteem. In Psychological perspectives on praise (pp. 75-83). Routledge.
  • Trzesniewski, K., Donnellan, M. B., Moffitt, T. E., Robins, R. W., Poulton, R., & Caspi, A. (2006). Low self-esteem during adolescence predicts poor health, criminal behavior, and limited economic prospects during adulthood. Developmental psychology, 42 2, 381-390.
  • Tunçer, M. (2002). Hükümet-birey ilişkilerinin vergi uyumuna etkisi ve türkiye. Ankara Üniversitesi SBF Dergisi, 57(3).
  • Üyümez, M. E. (2016). Vergi mevzuatının karmaşıklığı ve uzlaşma yöntemi bağlamında vergi uyumunun değerlendirilmesi. Ekonomi Bilimleri Dergisi, 8(1), 39-45.
  • Westfall, R. S. (2020). Self-esteem, theory of. In The wiley encyclopedia of personality and individual differences (pp. 381-385). https://doi.org/https://doi.org/10.1002/9781118970843.ch63
  • Wyland, C. L., & Shaffer, E. S. (2019). Assessing self-esteem.
  • Yurdadoğ, V., Gökbunar, R., & Tunçay, B. (2016). Vergi uyumunu belirleyen faktörlere genel bir bakış. Yönetim ve Ekonomi Dergisi, 23(3), 805-816.
  • Zeigler-Hill, V. (2013). Self-esteem. Psychology Press.
  • Zhang, L. (2009). An exchange theory of money and self-esteem in decision making. Review of General Psychology, 13(1), 66-76.
  • Zhang, L., & Baumeister, R. F. (2006). Your money or your self-esteem: Threatened egotism promotes costly entrapment in losing endeavors. Personality and Social Psychology Bulletin, 32(7), 881-893.
Toplam 55 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Maliye Politikası
Bölüm Makaleler
Yazarlar

Hakan Özdemir 0000-0002-2740-3737

Mustafa Erkan Üyümez 0000-0001-7567-3486

Yayımlanma Tarihi
Gönderilme Tarihi 29 Kasım 2024
Kabul Tarihi 22 Aralık 2024
Yayımlandığı Sayı Yıl 2025 Cilt: 20 Sayı: 3

Kaynak Göster

APA Özdemir, H., & Üyümez, M. E. (t.y.). Özsaygının Vergi Uyumu Üzerindeki Etkisi: Türkiye Örneğinde Bir Alan Çalışması. Eskişehir Osmangazi Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 20(3), 693-714.
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