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Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies

Yıl 2019, , 223 - 244, 31.01.2019
https://doi.org/10.17233/sosyoekonomi.2019.01.13

Öz

Taxpayers’ decisions on paying taxes or not paying taxes can not be explained only by expected economic gains and costs. There are many psychological, sociological and demographic variables affecting taxpayer decisions. In this study, taxpayer behaviors and typologies affecting tax compliance and non-compliance are evaluated within the systematic framework determined by Mitu (2016). Taxpayers’ typologies constitute important determinants of tax compliance in terms of being personality types that exhibit regular and specific framework behaviors. It will be possible for tax administration to increase tax compliance and tax collection to a degree with conventional tools and practices. Beyond legal obligations; it is necessary to analyze the ethical-cultural norms of the individuals and the society and the behavior of taxpayers and to produce the policy accordingly, in order to increase the voluntary tax compliance and motivate the taxpayer.

Kaynakça

  • Ahangar, Reza Gharoie & Hadi Kamali Bandpey & Hamid Alinejad Rokny (2011), “An Investigation into the Determinant of Effective Factors on Tax Evasion: Empirical Study of Iran”, American Journal of Scientific Research, 20, 99-113.
  • Ahmet, Amina & Saniya Kedır (2015), “Tax Compliance and its Determinant the Case of Jimma Zone, Ethiopia”, International Journal of Research In Social Sciences, 6(2), 7-21.
  • Allingham, Michael G. & Agnar Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis”, Journal Of Public Economics, 1(3-4), 323-38.
  • Alm, James & Benno Torgler (2011), “Do Ethics Matter? Tax Compliance and Morality”, Journal of Business Ethics, 101(4), 635-51.
  • Bergman, Lars (2009), “The Application of a Person-Oriented Approach: Types and Clusters”, in Lars R. Bergman & Robert B.Cairns & Lars-Goran Nilsson & Lars Nystedt (eds.), Developmental Science and the Holistic Approach, Taylor&Francis E-Library, 137-54.
  • Boyce, Christopher J. & A. M. Wood & J. Banks & G. D. Brown (2013), “Money, Well-Being, and Loss Aversion: Does an İncome Loss Have a Greater Effect on Well-Being Than an Equivalent Income Gain?”, Psychological Science, 24(12), 2557-62.
  • Braithwaite, Valerie (2002), “Dancing with Tax Authorities: Motivational Postures and Non-compliant Actions”, in Valerie Braithwaite (ed.), Taxing Democracy, Ashgate Publishing, England, 15-39.
  • Cardozo, M. H. (2011), “Taxpayer Attitudes vis-a-vis The Tax Administration: Differentiate and Classify Behaviors”, Case Studies, Tax Morale as Determinin Factor in Improving the Effectiveness of The Tax Administration, Published by Inter-American Center of Tax Administrations-CIAT, 45th CIAT General Assembly, Quito, Ecuador, 211- 30.
  • Casal, Sandro (2012), “Social Esteem versus Social Stigma, An Experimental Approach to Tax Compliance”, <http://web.unitn.it/files/download/20577/casal.pdf>, 29.05.2016.
  • Chau, Gerald & Patrick Leung (2009), “A Critical Review Of Fischer Tax Compliance Model: A Research Synthesis” , Journal of Accounting and Taxation, 1(2), 34-40.
  • Dinga, Emil, “On the Fiscality Trace On The Economic Behaviour”, <http://emildinga.ro/wp-content/uploads/2016/01/On-the-fiscality-trace-in-the-economic-behaviour.pdf>, 31.05.2016.
  • Fakile, Adeniran Samuel (2011), Analysis of Tax Morale and Tax Compliance in Nigeria, <http://theses.covenantuniversity.edu.ng/bitstream/handle/123456789/129/Full%20Thesis.pdf?sequence=1>, 31.05.2016.
  • Fallan, Lars (1999), “Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation: An Experimental Approach”, Journal of Business Ethic, Vol. 18(2); 173-184.
  • Fishman, Stephen (2013), “Tax Compliance Rates Vary with Geography”, <https://www.nolo.com/legal-encyclopedia/tax-compliance-rates-vary-geography.html>, 02.02.2018.
  • Flexman, Bruce (1997), “Canadian Attitudes Towards Taxation”, in Owen Lippert & Michael Walker (ed.), The Underground Economy: Global Evidence Of Its Size And Impact, 53-74.
  • Franzoni, Luigi Alberto (1999), “Tax Evasion and Tax Compliance”, Encyclopedia of Law and Economics, Publishers: Edward Elgar and the University of Ghent, 52-94.
  • Hallsworth, Michael & John A. List & Robert D. Metcalfe & Ivo Vlaev (2014). The Behavioralist as Tax Collector: Using Natural Field Experıments to Enhance Tax Compliance, National Bureau of Economic Research Working Paper 20007.
  • Hammar, Henrik & Sverker C. Jagers & Katarina Nordblom, (2009). “Perceived Tax Evasion and the Importance of Trust”, The Journal of Socio-Economics, 38, 238-45.
  • Hanno, Dennis M. & George R. Violette (1996), “An Analysis of Moral and Social Influences on Taxpayer Behaviour”, Behavioral Research in Accounting, 8, 57-75.
  • Igbeng, Emmanuel & Arzizeh T. Tapang & Obal U. E. Usang (2012), “Analysis Of Tax Morale And Tax Compliance In Nigeria”, European Journal of Business and Management, 4(14), 182-207.
  • Kanniainen, Vesa & Jenni Pääkkönen (2006), Shadow Economy: Theory and Testing of Tax Morale and Convergence Hypotheses. FDPE Public Economics Seminar at December 2005 ve Finnish Economic Associations Meeting in February 2006.
  • Kelman, H. (1958), “Compliance, Identification and Internalization: Three Processes of Attitude Change”, Journal of Conflict Resolution, 2(1), 51-60.
  • Kermer, Deborah A. & Erin Driver-Linn & Timothy D. Wilson & Daniel T. Gilbert (2006), “Loss Aversion is an Affective Forecasting Error”, Psychological Science, 17(8), 649-53.
  • Khwaja, Munawer Sultan & Rajul Awasthi & Jan Leprick (2011), Risk-Based Tax Audits: Approaches and Country Experiences, World Bank Publications.
  • Kirchler, Erich & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl (2007), “Why Pay Taxes? A Review of Tax Compliance Decisions”, International Studies Program, Working Paper 07-30, Andrew Young School of Policy Studies, Georgia State University.
  • Kitapçı, İsmail (2011), Bir Vergi Uyumu Sorunu Olarak Vergi Etiği ve Bileşenleri, Dokuz Eylül Üniversitesi, Sosyal Bilimler Enstitüsü, Maliye Anabilim Dalı, Yayımlanmamış Doktora Tezi, İzmir.
  • Leonardo, Gabriel Marcelo (2011), Politics And Tax Morale. The Role Of Trust, Values, And Beliefs, In Shaping Individual Attitudes Towards Tax Compliance, Georgia State University, Georgia Institute of Technology.
  • Leonida, Ionel (2014), “The Place and the Characteristics of The Romanian Tax System within The European Fiscal Area”, International Conference Communication, Context, Interdisciplinarity (CCI), Economy and Management, 3, 585-90.
  • Lillemets, Kerly (2010), “Tax Morale, Influencing Factors, Evaluation Opportunities And Problems: The Case Of Estonia”, <https://ojs.utlib.ee/index.php/TPEP/article/viewFile/882/859>, 28.05.2016, 233-52.
  • Long, Susan B. & Judyth A. Swingen, J. (1991), “The Conduct of Tax-Evasion Experiments: Validation, Analytical Methods, and Experimental Realism” in Paul Webley & Henry Robben & Henk Elffers & Dick Hessing (eds.), Tax Evasion: An Experimental Approach, Cambridge: Cambridge University Press; 128-138.
  • Lozza, Edoardo & Barbara Kastlunger & Semira Tagliabue & Erich Kirchler (2013), “The Relationship Between Political Ideology and Attitudes Toward Tax Compliance: The Case of Italian Taxpayers”, Journal of Social and Political Psychology, 1(1), 51-73.
  • Mitu, Narcis Eduard (2016). “Taxpayer Behaviour: Typologies and Influence Factors”, Revue Des Sciences Politiques, 49, 77-87.
  • Mlay, Robert Marcel (2015), Factors Enhancing Tax Payment Compliance For Medium Taxpayers In Tanzania: The Case Of Tanzania Revenue Authority, Kilimanjaro Region, Dissertation Submitted in Partial Fulfillment of the Requirements for Award of the Masters of Business Administration (MBA) of Mzumbe University.
  • Mohdali, Raihana & Jeff Pope (2010). “The Role of Religiosity in Tax Morale and Tax Compliance”, Australian Tax Forum, 25(4), 565-96.
  • Morse, Susan C. (2013), “Narrative and Tax Compliance”, UC Hastings Research Paper No. 14, <file:///C:/Users/user/Downloads/SSRN-id2191216.pdf>, 31.05.2016.
  • Nerré, Birger (2001), “The Emergence of a Tax Culture in Russia”, The 57th Congress of the International Institute of Public Finance: “The Role of Political Economy in the Theory and Practice of Public Finance”, in Linz, Austria, August 27-30.
  • Nicoleta, Mihaila (2013), “Fiscal Behaviour of the Economic Agent Factors of Influence”, Strategii Manageriale, VI(4); 26-32.
  • North, Douglass C. (1994), “Economic Performance Through Time”, The American Economic Review, 84(3); 359-68.
  • Onu, Diana (2016), Measuring Tax Compliance Attitudes: What Surveys Can Tell Us About Tax Compliance Behaviour, Tax Administration Research Centre, Discussion Paper: 016-16.
  • Orviska, Marta & John Hudson (2003), “Tax Evasion, Civic Duty And The Law Abiding Citizen”, European Journal of Political Economy, 19(1); 83-102.
  • Romania Fiscal Council (2013), Fiscal Council's Annual Report for 2013, <http://www.fiscalcouncil.ro/RA2013Engleza.pdf>, 02.05.2016.
  • Roth, Jeffrey A. & John T. Scholz & Ann Dryden Witte (1989), Taxpayer Compliance, Volume: 1, An Agenda for Research, Philadelphia, USA.
  • Samson, William D. (2002), “History Of Taxation”, in Andrew Lymer & John Hasseldine (eds.), The International Taxation System, Kluwer Academik Publishers, 21-41.
  • Schneider, Friedrich & Benno Torgler (2004), Does Culture İnfluence Tax Morale? Evidence From Different European Countries, Center for Research in Economics, Management and the Arts (CREMA), Working Paper Series No: 2014-17, Switzerland.
  • Seçilmiş, Erdem & İrem Didinmez (2016), “Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği”, Bilig, 77, 203-32.Sorensen, Marie Louise Stig (1997), “Material Culture and Typology”, Current Swedish Archaeology, 5, 179-92.
  • Sowiński, Ryszard (2012), “Tax Evasion-Why Taxpayers Evade Taxes”, Dny práva 2011-Days of Law 2011, Finance Veřejného Sektoru, Masarykova Univerzita, 357-65.
  • Taylor, Natalie (2002), “Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities”, in Valerie Braithwaite (ed.), Taxing Democracy, Ashgate Publishing, England; 71-92.
  • T.C. Başbakanlık Atatürk Kültür, Dil ve Tarih Yüksek Kurumu, Türk Dil Kurumu, Güncel Türkçe Sözlük, <http://www.tdk.gov.tr/>, 10.05.2016.
  • Torgler, Benno (2003), “Tax Morale, Rule-Governed Behaviour and Trust”, Constitutional Political Economy, 14(2), 119-40.
  • Torgler, Benno (2003a), Tax Morale: Theory and Emprical Analysis of Tax Compliance, Dissertation der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften, <http://edoc.unibas.ch/56/1/DissB_6463.pdf>, 02.05.2016.
  • Torgler, Benno (2006), “The Importance of Faith: Tax Morale and Religiosity”, Journal of Economic Behavior & Organization, 61(1), 81-109.
  • Tuay, Elif & İnci Güvenç (2007), Türkiye’de Mükelleflerin Vergiye Bakışı, Gelir İdaresi Başkanlığı, Mükellef Hizmetleri Daire Başkanlığı, Yayın No: 51.
  • Verboon, Peter & Marius van Dijke (2007), “A Self-interest Analysis of Justice and Tax Compliance: How Distributive Justice Moderates the Effect of Outcome Favorability”, Journal of Economic Psychology, 28(6), 704-27.
  • Vogel, J. (1974). “Taxation And Public Opinion in Sweden: An Interpretation Of Recent Survey Data”, National Tax Journal, 27, 499–513.
  • Wenzel, Michael (2002), “Tax Compliance and the Psychology of Justice: Mapping the Field”, in Valerie Braithwaite (ed.), Taxing Democracy, Ashgate Publishing, England; 41-70.
  • Wenzel, Michael (2005), “Misperceptions of Social Norms About Tax Compliance: From Theory to Intervention”, Journal of Economic Psychology, 26, 862-83.

Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları ve Tipolojileri

Yıl 2019, , 223 - 244, 31.01.2019
https://doi.org/10.17233/sosyoekonomi.2019.01.13

Öz

Mükelleflerin vergi ödeme veya ödememeye ilişkin kararları sadece beklenen ekonomik kazançlar ve maliyetler ile açıklanamaz. Mükellef kararlarını etkileyen pek çok psikolojik, sosyolojik ve demografik değişken söz konusudur. Bu çalışmada, vergi uyumuna ve uyumsuzluğuna etki eden mükellef davranışları ve tipolojileri Mitu (2016)’nın belirlediği sistematik çerçevesinde değerlendirilmiştir. Mükellef tipolojileri, düzenli ve belli bir çerçevede davranışlar sergileyen kişilik tipleri olmaları açısından, vergi uyumunun önemli belirleyicilerini oluşturmaktadır. Vergi idaresinin alışılagelmiş uygulamalar ile vergi uyumunu ve tahsilâtını arttırması bir dereceye kadar mümkündür. İdarenin, yasal zorunlulukların ötesinde; gönüllü vergi uyumunu arttırmak ve mükellefi motive etmek için, bireylerin ve toplumun ahlaki-kültürel normlarını ve mükelleflerin davranışlarını analiz etmesi ve buna göre politika üretmesi gerekmektedir.

Kaynakça

  • Ahangar, Reza Gharoie & Hadi Kamali Bandpey & Hamid Alinejad Rokny (2011), “An Investigation into the Determinant of Effective Factors on Tax Evasion: Empirical Study of Iran”, American Journal of Scientific Research, 20, 99-113.
  • Ahmet, Amina & Saniya Kedır (2015), “Tax Compliance and its Determinant the Case of Jimma Zone, Ethiopia”, International Journal of Research In Social Sciences, 6(2), 7-21.
  • Allingham, Michael G. & Agnar Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis”, Journal Of Public Economics, 1(3-4), 323-38.
  • Alm, James & Benno Torgler (2011), “Do Ethics Matter? Tax Compliance and Morality”, Journal of Business Ethics, 101(4), 635-51.
  • Bergman, Lars (2009), “The Application of a Person-Oriented Approach: Types and Clusters”, in Lars R. Bergman & Robert B.Cairns & Lars-Goran Nilsson & Lars Nystedt (eds.), Developmental Science and the Holistic Approach, Taylor&Francis E-Library, 137-54.
  • Boyce, Christopher J. & A. M. Wood & J. Banks & G. D. Brown (2013), “Money, Well-Being, and Loss Aversion: Does an İncome Loss Have a Greater Effect on Well-Being Than an Equivalent Income Gain?”, Psychological Science, 24(12), 2557-62.
  • Braithwaite, Valerie (2002), “Dancing with Tax Authorities: Motivational Postures and Non-compliant Actions”, in Valerie Braithwaite (ed.), Taxing Democracy, Ashgate Publishing, England, 15-39.
  • Cardozo, M. H. (2011), “Taxpayer Attitudes vis-a-vis The Tax Administration: Differentiate and Classify Behaviors”, Case Studies, Tax Morale as Determinin Factor in Improving the Effectiveness of The Tax Administration, Published by Inter-American Center of Tax Administrations-CIAT, 45th CIAT General Assembly, Quito, Ecuador, 211- 30.
  • Casal, Sandro (2012), “Social Esteem versus Social Stigma, An Experimental Approach to Tax Compliance”, <http://web.unitn.it/files/download/20577/casal.pdf>, 29.05.2016.
  • Chau, Gerald & Patrick Leung (2009), “A Critical Review Of Fischer Tax Compliance Model: A Research Synthesis” , Journal of Accounting and Taxation, 1(2), 34-40.
  • Dinga, Emil, “On the Fiscality Trace On The Economic Behaviour”, <http://emildinga.ro/wp-content/uploads/2016/01/On-the-fiscality-trace-in-the-economic-behaviour.pdf>, 31.05.2016.
  • Fakile, Adeniran Samuel (2011), Analysis of Tax Morale and Tax Compliance in Nigeria, <http://theses.covenantuniversity.edu.ng/bitstream/handle/123456789/129/Full%20Thesis.pdf?sequence=1>, 31.05.2016.
  • Fallan, Lars (1999), “Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation: An Experimental Approach”, Journal of Business Ethic, Vol. 18(2); 173-184.
  • Fishman, Stephen (2013), “Tax Compliance Rates Vary with Geography”, <https://www.nolo.com/legal-encyclopedia/tax-compliance-rates-vary-geography.html>, 02.02.2018.
  • Flexman, Bruce (1997), “Canadian Attitudes Towards Taxation”, in Owen Lippert & Michael Walker (ed.), The Underground Economy: Global Evidence Of Its Size And Impact, 53-74.
  • Franzoni, Luigi Alberto (1999), “Tax Evasion and Tax Compliance”, Encyclopedia of Law and Economics, Publishers: Edward Elgar and the University of Ghent, 52-94.
  • Hallsworth, Michael & John A. List & Robert D. Metcalfe & Ivo Vlaev (2014). The Behavioralist as Tax Collector: Using Natural Field Experıments to Enhance Tax Compliance, National Bureau of Economic Research Working Paper 20007.
  • Hammar, Henrik & Sverker C. Jagers & Katarina Nordblom, (2009). “Perceived Tax Evasion and the Importance of Trust”, The Journal of Socio-Economics, 38, 238-45.
  • Hanno, Dennis M. & George R. Violette (1996), “An Analysis of Moral and Social Influences on Taxpayer Behaviour”, Behavioral Research in Accounting, 8, 57-75.
  • Igbeng, Emmanuel & Arzizeh T. Tapang & Obal U. E. Usang (2012), “Analysis Of Tax Morale And Tax Compliance In Nigeria”, European Journal of Business and Management, 4(14), 182-207.
  • Kanniainen, Vesa & Jenni Pääkkönen (2006), Shadow Economy: Theory and Testing of Tax Morale and Convergence Hypotheses. FDPE Public Economics Seminar at December 2005 ve Finnish Economic Associations Meeting in February 2006.
  • Kelman, H. (1958), “Compliance, Identification and Internalization: Three Processes of Attitude Change”, Journal of Conflict Resolution, 2(1), 51-60.
  • Kermer, Deborah A. & Erin Driver-Linn & Timothy D. Wilson & Daniel T. Gilbert (2006), “Loss Aversion is an Affective Forecasting Error”, Psychological Science, 17(8), 649-53.
  • Khwaja, Munawer Sultan & Rajul Awasthi & Jan Leprick (2011), Risk-Based Tax Audits: Approaches and Country Experiences, World Bank Publications.
  • Kirchler, Erich & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl (2007), “Why Pay Taxes? A Review of Tax Compliance Decisions”, International Studies Program, Working Paper 07-30, Andrew Young School of Policy Studies, Georgia State University.
  • Kitapçı, İsmail (2011), Bir Vergi Uyumu Sorunu Olarak Vergi Etiği ve Bileşenleri, Dokuz Eylül Üniversitesi, Sosyal Bilimler Enstitüsü, Maliye Anabilim Dalı, Yayımlanmamış Doktora Tezi, İzmir.
  • Leonardo, Gabriel Marcelo (2011), Politics And Tax Morale. The Role Of Trust, Values, And Beliefs, In Shaping Individual Attitudes Towards Tax Compliance, Georgia State University, Georgia Institute of Technology.
  • Leonida, Ionel (2014), “The Place and the Characteristics of The Romanian Tax System within The European Fiscal Area”, International Conference Communication, Context, Interdisciplinarity (CCI), Economy and Management, 3, 585-90.
  • Lillemets, Kerly (2010), “Tax Morale, Influencing Factors, Evaluation Opportunities And Problems: The Case Of Estonia”, <https://ojs.utlib.ee/index.php/TPEP/article/viewFile/882/859>, 28.05.2016, 233-52.
  • Long, Susan B. & Judyth A. Swingen, J. (1991), “The Conduct of Tax-Evasion Experiments: Validation, Analytical Methods, and Experimental Realism” in Paul Webley & Henry Robben & Henk Elffers & Dick Hessing (eds.), Tax Evasion: An Experimental Approach, Cambridge: Cambridge University Press; 128-138.
  • Lozza, Edoardo & Barbara Kastlunger & Semira Tagliabue & Erich Kirchler (2013), “The Relationship Between Political Ideology and Attitudes Toward Tax Compliance: The Case of Italian Taxpayers”, Journal of Social and Political Psychology, 1(1), 51-73.
  • Mitu, Narcis Eduard (2016). “Taxpayer Behaviour: Typologies and Influence Factors”, Revue Des Sciences Politiques, 49, 77-87.
  • Mlay, Robert Marcel (2015), Factors Enhancing Tax Payment Compliance For Medium Taxpayers In Tanzania: The Case Of Tanzania Revenue Authority, Kilimanjaro Region, Dissertation Submitted in Partial Fulfillment of the Requirements for Award of the Masters of Business Administration (MBA) of Mzumbe University.
  • Mohdali, Raihana & Jeff Pope (2010). “The Role of Religiosity in Tax Morale and Tax Compliance”, Australian Tax Forum, 25(4), 565-96.
  • Morse, Susan C. (2013), “Narrative and Tax Compliance”, UC Hastings Research Paper No. 14, <file:///C:/Users/user/Downloads/SSRN-id2191216.pdf>, 31.05.2016.
  • Nerré, Birger (2001), “The Emergence of a Tax Culture in Russia”, The 57th Congress of the International Institute of Public Finance: “The Role of Political Economy in the Theory and Practice of Public Finance”, in Linz, Austria, August 27-30.
  • Nicoleta, Mihaila (2013), “Fiscal Behaviour of the Economic Agent Factors of Influence”, Strategii Manageriale, VI(4); 26-32.
  • North, Douglass C. (1994), “Economic Performance Through Time”, The American Economic Review, 84(3); 359-68.
  • Onu, Diana (2016), Measuring Tax Compliance Attitudes: What Surveys Can Tell Us About Tax Compliance Behaviour, Tax Administration Research Centre, Discussion Paper: 016-16.
  • Orviska, Marta & John Hudson (2003), “Tax Evasion, Civic Duty And The Law Abiding Citizen”, European Journal of Political Economy, 19(1); 83-102.
  • Romania Fiscal Council (2013), Fiscal Council's Annual Report for 2013, <http://www.fiscalcouncil.ro/RA2013Engleza.pdf>, 02.05.2016.
  • Roth, Jeffrey A. & John T. Scholz & Ann Dryden Witte (1989), Taxpayer Compliance, Volume: 1, An Agenda for Research, Philadelphia, USA.
  • Samson, William D. (2002), “History Of Taxation”, in Andrew Lymer & John Hasseldine (eds.), The International Taxation System, Kluwer Academik Publishers, 21-41.
  • Schneider, Friedrich & Benno Torgler (2004), Does Culture İnfluence Tax Morale? Evidence From Different European Countries, Center for Research in Economics, Management and the Arts (CREMA), Working Paper Series No: 2014-17, Switzerland.
  • Seçilmiş, Erdem & İrem Didinmez (2016), “Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği”, Bilig, 77, 203-32.Sorensen, Marie Louise Stig (1997), “Material Culture and Typology”, Current Swedish Archaeology, 5, 179-92.
  • Sowiński, Ryszard (2012), “Tax Evasion-Why Taxpayers Evade Taxes”, Dny práva 2011-Days of Law 2011, Finance Veřejného Sektoru, Masarykova Univerzita, 357-65.
  • Taylor, Natalie (2002), “Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities”, in Valerie Braithwaite (ed.), Taxing Democracy, Ashgate Publishing, England; 71-92.
  • T.C. Başbakanlık Atatürk Kültür, Dil ve Tarih Yüksek Kurumu, Türk Dil Kurumu, Güncel Türkçe Sözlük, <http://www.tdk.gov.tr/>, 10.05.2016.
  • Torgler, Benno (2003), “Tax Morale, Rule-Governed Behaviour and Trust”, Constitutional Political Economy, 14(2), 119-40.
  • Torgler, Benno (2003a), Tax Morale: Theory and Emprical Analysis of Tax Compliance, Dissertation der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften, <http://edoc.unibas.ch/56/1/DissB_6463.pdf>, 02.05.2016.
  • Torgler, Benno (2006), “The Importance of Faith: Tax Morale and Religiosity”, Journal of Economic Behavior & Organization, 61(1), 81-109.
  • Tuay, Elif & İnci Güvenç (2007), Türkiye’de Mükelleflerin Vergiye Bakışı, Gelir İdaresi Başkanlığı, Mükellef Hizmetleri Daire Başkanlığı, Yayın No: 51.
  • Verboon, Peter & Marius van Dijke (2007), “A Self-interest Analysis of Justice and Tax Compliance: How Distributive Justice Moderates the Effect of Outcome Favorability”, Journal of Economic Psychology, 28(6), 704-27.
  • Vogel, J. (1974). “Taxation And Public Opinion in Sweden: An Interpretation Of Recent Survey Data”, National Tax Journal, 27, 499–513.
  • Wenzel, Michael (2002), “Tax Compliance and the Psychology of Justice: Mapping the Field”, in Valerie Braithwaite (ed.), Taxing Democracy, Ashgate Publishing, England; 41-70.
  • Wenzel, Michael (2005), “Misperceptions of Social Norms About Tax Compliance: From Theory to Intervention”, Journal of Economic Psychology, 26, 862-83.
Toplam 56 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Serdar Çiçek 0000-0003-4085-7474

Hüseyin Güçlü Çiçek 0000-0003-2883-9468

Elif Ayşe Şahin-ipek 0000-0003-1256-8325

Yayımlanma Tarihi 31 Ocak 2019
Gönderilme Tarihi 12 Nisan 2018
Yayımlandığı Sayı Yıl 2019

Kaynak Göster

APA Çiçek, S., Çiçek, H. G., & Şahin-ipek, E. A. (2019). Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları ve Tipolojileri. Sosyoekonomi, 27(39), 223-244. https://doi.org/10.17233/sosyoekonomi.2019.01.13
AMA Çiçek S, Çiçek HG, Şahin-ipek EA. Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları ve Tipolojileri. Sosyoekonomi. Ocak 2019;27(39):223-244. doi:10.17233/sosyoekonomi.2019.01.13
Chicago Çiçek, Serdar, Hüseyin Güçlü Çiçek, ve Elif Ayşe Şahin-ipek. “Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları Ve Tipolojileri”. Sosyoekonomi 27, sy. 39 (Ocak 2019): 223-44. https://doi.org/10.17233/sosyoekonomi.2019.01.13.
EndNote Çiçek S, Çiçek HG, Şahin-ipek EA (01 Ocak 2019) Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları ve Tipolojileri. Sosyoekonomi 27 39 223–244.
IEEE S. Çiçek, H. G. Çiçek, ve E. A. Şahin-ipek, “Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları ve Tipolojileri”, Sosyoekonomi, c. 27, sy. 39, ss. 223–244, 2019, doi: 10.17233/sosyoekonomi.2019.01.13.
ISNAD Çiçek, Serdar vd. “Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları Ve Tipolojileri”. Sosyoekonomi 27/39 (Ocak 2019), 223-244. https://doi.org/10.17233/sosyoekonomi.2019.01.13.
JAMA Çiçek S, Çiçek HG, Şahin-ipek EA. Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları ve Tipolojileri. Sosyoekonomi. 2019;27:223–244.
MLA Çiçek, Serdar vd. “Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları Ve Tipolojileri”. Sosyoekonomi, c. 27, sy. 39, 2019, ss. 223-44, doi:10.17233/sosyoekonomi.2019.01.13.
Vancouver Çiçek S, Çiçek HG, Şahin-ipek EA. Vergiye Uyum Sürecinde Davranışsal Yaklaşım: Mükellef Davranışları ve Tipolojileri. Sosyoekonomi. 2019;27(39):223-44.