Yıl 2020, Cilt 28 , Sayı 43, Sayfalar 89 - 105 2020-01-25

Neo-Kurumsal Perspektif ile Vergi Uyumsuzluğunu Anlamak: Türkiye’deki Bir Kamuoyu Araştırmasından Bulgular
Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey

Aysegul KAYAOGLU [1] , Colin C. WILLIAMS [2]


Vergi uyumsuzluğu sergileyenler, genellikle bu davranışları getirileri götürülerinden ağır bastığında sergileyen rasyonel karar alıcılar olarak değerlendirilir. Buna karşın hala pek çok birey, vergi kaçırmanın kazancı maliyetinden büyük olmasına karşın kendilerine uygulanan vergi rejimlerine uyum göstermektedir. Sonuçta ise vergi uyumsuzluğunu açıklamada karşımıza vergi ahlakına öncelik veren bir sosyal aktör yaklaşımı çıkmaktadır. Konuya Neo-Kurumsal Teori penceresinden bakan bu yaklaşım, vatandaşların kurumsal çevrelerinin normatif, kültürel-bilişsel ve düzenleyici kurallarını yansıtır şekilde davrandığını öne sürmektedir. Bizler bu teoriyi test etmek için Türkiye’de 2,528 vatandaşla yapılmış temsili bir veriyi inceledik. Bu çalışmada ekonometrik bir analizle ulaştığımız bulgu, yüksek vergi ahlakının hükümete güven (normatif boyut), ulusal aidiyet hissi (kültürel-bilişsel boyut) ve risk ve cezanın ağırlığının algılandığı (düzenleyici-araçsal boyut) durumlarda anlamlı biçimde daha fazla olası yönde olduğudur. Bu da Türkiye’de vergi uyumsuzluğunu anlamak ve onunla mücadele etmek için vergi ahlakı yaklaşımının önemini göstermektedir.
Conventionally, those engaging in tax non-compliance are explained as rational economic actors doing so when the benefits outweigh the costs. However, many individuals are still compliant to their tax regimes even when the pay-off from tax evasion is greater than the costs. The result is the emergence of a social actor perspective that gives primacy to tax morale when explaining tax non-compliance. Through the lens of neo-institutionalist theory, this approach argues that citizens behave in ways that reflect the normative, cultural-cognitive and regulatory rules of their institutional environments. To test this theory, we have analyzed a representative micro survey of 2,528 citizens in Turkey. The finding we have obtained in this paper using an econometric analysis is that high tax morale is significantly more likely when there is trust in government (the normative dimension), feeling of belonging to the nation (the cultural-cognitive dimension) and perceptions of the risk and severity of punishment (regulatory-instrumental dimension). It displays the importance of the tax morale approach when explaining and tackling tax non-compliance in Turkey.
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Birincil Dil en
Konular Sosyal
Bölüm Makaleler
Yazarlar

Orcid: 0000-0003-1484-184X
Yazar: Aysegul KAYAOGLU (Sorumlu Yazar)
Kurum: ISTANBUL TECHNICAL UNIVERSITY
Ülke: Turkey


Orcid: 0000-0002-3610-1933
Yazar: Colin C. WILLIAMS
Kurum: University of Sheffield
Ülke: United Kingdom


Tarihler

Yayımlanma Tarihi : 25 Ocak 2020

Bibtex @araştırma makalesi { sosyoekonomi521936, journal = {Sosyoekonomi}, issn = {1305-5577}, address = {}, publisher = {Sosyoekonomi Derneği}, year = {2020}, volume = {28}, pages = {89 - 105}, doi = {10.17233/sosyoekonomi.2020.01.05}, title = {Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey}, key = {cite}, author = {KAYAOGLU, Aysegul and WILLIAMS, Colin C.} }
APA KAYAOGLU, A , WILLIAMS, C . (2020). Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey. Sosyoekonomi , 28 (43) , 89-105 . DOI: 10.17233/sosyoekonomi.2020.01.05
MLA KAYAOGLU, A , WILLIAMS, C . "Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey". Sosyoekonomi 28 (2020 ): 89-105 <https://dergipark.org.tr/tr/pub/sosyoekonomi/issue/52077/521936>
Chicago KAYAOGLU, A , WILLIAMS, C . "Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey". Sosyoekonomi 28 (2020 ): 89-105
RIS TY - JOUR T1 - Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey AU - Aysegul KAYAOGLU , Colin C. WILLIAMS Y1 - 2020 PY - 2020 N1 - doi: 10.17233/sosyoekonomi.2020.01.05 DO - 10.17233/sosyoekonomi.2020.01.05 T2 - Sosyoekonomi JF - Journal JO - JOR SP - 89 EP - 105 VL - 28 IS - 43 SN - 1305-5577- M3 - doi: 10.17233/sosyoekonomi.2020.01.05 UR - https://doi.org/10.17233/sosyoekonomi.2020.01.05 Y2 - 2019 ER -
EndNote %0 Sosyoekonomi Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey %A Aysegul KAYAOGLU , Colin C. WILLIAMS %T Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey %D 2020 %J Sosyoekonomi %P 1305-5577- %V 28 %N 43 %R doi: 10.17233/sosyoekonomi.2020.01.05 %U 10.17233/sosyoekonomi.2020.01.05
ISNAD KAYAOGLU, Aysegul , WILLIAMS, Colin C. . "Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey". Sosyoekonomi 28 / 43 (Ocak 2020): 89-105 . https://doi.org/10.17233/sosyoekonomi.2020.01.05
AMA KAYAOGLU A , WILLIAMS C . Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey. Sosyoekonomi. 2020; 28(43): 89-105.
Vancouver KAYAOGLU A , WILLIAMS C . Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey. Sosyoekonomi. 2020; 28(43): 105-89.