Araştırma Makalesi
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Mükelleflerin, Vergi Aflarının Nedenleri ve Vergi Afları ile İlgili Görüşlere Katılma Düzeyleri: Kosova Örneği

Yıl 2021, Cilt: 29 Sayı: 47, 11 - 41, 25.01.2021
https://doi.org/10.17233/sosyoekonomi.2021.01.01

Öz

Bu çalışmada, Kosova Cumhuriyeti’ndeki uygulanan vergi aflarının nedenleri ve vergi aflarına karşı mükelleflerin olumlu ve olumsuz görüşlerini tespitine yönelik yapılan araştırma sonuçlarına yer verilmiştir. Bununla birlikte, araştırma verileri ile ankete katılan mükelleflerin, vergi aflarının nedenleri ve vergi afları ile ilgili oluşturulan olumlu ve olumsuz görüşlere katılma düzeyleri arasında; cinsiyetlerine, yaşlarına, eğitim durumlarına ve mükellefiyet sürelerine göre bir farklılığın olup olmadığı tespit edilmeye çalışılmıştır. Araştırma ile ilgili oluşturulan hipotezlerin testinde ise Bağımsız-Örneklem T-testi, Tek Yönlü Anova ve Tukey Post Hock LSD testleri kullanılmıştır. Çalışma, vergi aflarının temel nedenlerini tanımlamaktadır. Hipotez sonuçları, vergi affının temel nedenlerini ve gerekçelerini ortaya çıkarır; bunlar vergi idaresi ve yargı iş yükünün azaltılması, kısa vadeli kamu geliri artışı, vergiye uyum konusunda tutarsızlıklar gösteren ve sosyal ve politik programların uygulanmasında bir araç olarak affı kullanan vergi mükellefleri için yeni bir başlangıçtır.

Kaynakça

  • Agustina, L. & Y. Gunawan & W. Chandra (2018), “The Impact of Tax Amnesty Announcement Towards Share Performance and Market Reaction in Indonesia”, Accounting and Finance Research, 7(2), 39-47.
  • Alm, J. & M. Mckee & W. Beck (1990), “Amazing Grace: Tax Amnesties and Compliance”, National Tax Journal, 43(1), 23-37.
  • Alm, J. & M.J. Vazquez (2009), “Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties During the Transition in the Russian Federation”, Aeconomic Analysis & Policy, 39(2), 235-253.
  • Andreoni, J. (1991), “The Desirability of a Permanent Tax Amnesty”, Journal of Public Economics, 45(1), 143-159.
  • Aspa, D.R. (2017), “The Philippine Experience with Tax Amnesties”, NTRC Tax Research Journal, xxviii(5). 27-53.
  • Baer, K. & E.L. Borgne (2008), Tax Amnesties: Theory, Trends and Some Alternatives, (First Edition b.). Washington, D.C: International Monetary Fund.
  • Bayer, R. & H. Oberhofer & H. Winner (2014), “The Occurrence of Tax Amnesties: Theory and Evidence”, Working Papers in Economics and Finance, 6, 1-42.
  • Borgne, E.L. (2006), “Economic and Political Determinants of Tax Amnesties in the U.S.A.”, International Monetary Fund Working Papers, 06(222), 2-13.
  • Buckwalter, N.D. & N.Y. Sharp & J.H. Wilde & D.A. Wood (2014), “Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?”, Public Finance Review, 42(6), 774-799.
  • Çetin, G. (2007), “Vergi Aflarının Vergi Mükelleflerinin Tutum ve Davranışları Üzerindeki Etkisi”, Yönetim ve Ekonomi, 14(2), 171-187.
  • Demir, M. & A. Eker (2017), “Muhasebe Meslek Mensuplarının Vergi Aflarının Etkinliğine Yönelik Görüşleri: Sivas İlinde Bir Araştırma”, International Journal of Academic Value Studies, 3(14), 237-248.
  • Doğan, Z. & R. Besen (2008), Vergi Aflarının Mükellefler Üzerindeki Etkisinin Tespitine İlişkin Bir Araştırma, Ankara: Maliyet ve Hukuk Yayınları.
  • Fisher, R.C. & J.H. Goddeeris & J.C. Young (1989), “Participation in Tax Amnesties: The Individual Income Tax”, National Tax Journal, 42(1), 15-27.
  • Gerger, G.Ç. (2012), “Tax Amnesties and 2010 Tax Amnesty Evaluation in Turkey”, International Journal of Multidisciplinary Thought, 2(3), 107-113.
  • Kargi, V. & C. Yüksel (2010), “Türkiye’de Vergi Aflarinin Vergi Adaleti ve Mükellefler Üzerine Etkileri”, Maliye Araştırma Merkezi Konferansları, 54(1), 22-44.
  • Kellner, M. (2005), “Tax Amnesty 2004/2005 - An Appropriate Revenue Tool?”, German Law Journal, 5(4), 339-346.
  • Luitel, S. & S.R. Sobel (2007), “The Revenue Impact of Repeated Tax Amnesties”, Public Budgeting & Finance, 27(3), 19-38.
  • Martin, L. & A. Camarda (2017), Best Practices in Tax Amnesty and Asset Repatriation Programs, <https://knowledgehub.transparency.org/assets/uploads/helpdesk/Bestpracticesintaxamnestyandassetrepatriationprogrammes2017.pdf>, 09.10.2019.
  • Mikesell, L.J. & M.J. Ross (2012), “Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems”, National Tax Journal, 65(3), 529-562.
  • Moser, C. & G. Kalton (1979), Survey Methods in Social Investigation, (T. Edition, Dü.) UK: Darmouth Publishing Co. Ltd.
  • Mouloud, M. (2014), “The Tax Amnesty Program: As Tool to Adjust the Shadow Economy; The International Experiences”, Global Advanced Research Journal of Economics, Accounting and Finance, 3(2), 017-025.
  • Okoye, F. (2019), “The Influence of Tax Amnesty Programme on Tax Compliance in Nigeria: The Moderating Role of Political Trust”, Journal of Accountng and Taxation, 11(7), 120-129.
  • Rechberger, S. & M. Hartner & E. Kirchler & F. Hammerle (2010), “Tax Amnesties, Justice Perceptions and Filing Behavior: A Simulation Study”, Law and Policy, 32(2), 214-225.
  • Sa’adah, N. (2018), “Tax Amnesty Policy as An Effort to Improve State Revenues and Investment Growth”, Earth and Environmental Science, (175), 1-6.
  • Sari, R.I. & D.A. Nuswantara, (2017), “The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance”, Jurnal Dinamika Akuntansi, 9(2), 176-183.
  • Sayidah, N. & A. Assagaf (2019), “Tax Amnesty from the Perspective of Tax Official”, Cogent Business & Management, 6(1), 1-12.
  • Sudarma, I.M. & I.N. Darmayasa (2017), “Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?”, Accouting and Finance Review, 2(3), 11-17.
  • Sumanjaya, W. & Waluyo (2019), “Tax Amnesty Policy Analysis: Concepts and Applications in Indonesia”, International Journal of Education and Research, 7(6), 133-144.
  • Torgler, B. (2003), Tax Amnesty and Political Participation, Andrew Young School of Policy Studies, Georgia State University, Atlanta (USA): Center for Research in Economics, Management and the Arts.
  • Tota, I. (2018), “The Link Between Tax Amnesty and Financial Statement Fraud”, International Journal of Economics, Commerce and Management, VI(7), 196-202.
  • Uchitelle, E. (1989), “The Effectiveness of Tax Amnesty Programs in Selected Countries”, FRBNY Quarterly Review, Autumn, 48-53.
  • Villalba, S.A.M. (2017), “On the Effects of Repeated Tax Amnesties”, Journal of Economics and Political Economy, 4(3), 285-301.
  • Yurdadoğ, V. & C.N. Karadağ (2017), “Evaluation of Tax Amnesties in the Context of Empirical Studies Devoted to Turkey”, Eurasian Academy of Sciences, Eurasian Business & Economics Journal, (8), 134-164.
  • Zulhawati, Z. (2017), “The Influence of Taxation Knowledge, Usability and Penalty of Tax Amnesty on Public Perception in the Implementation of Tax Amnesty Policy”, International Journal of u- and e- Service, Science and Technology, 10(4), 93-110.

Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo

Yıl 2021, Cilt: 29 Sayı: 47, 11 - 41, 25.01.2021
https://doi.org/10.17233/sosyoekonomi.2021.01.01

Öz

This research presents the reasons for tax amnesty, and the positive and negative opinions towards tax amnesty from the perspective of taxpayers based on a comprehensive survey conducted with participants in the Republic of Kosovo. Significant differences among survey results are evaluated by gender, age, education, and duration as taxpayer. Hypotheses are tested with the IndependentSample t-test, One Way ANOVA, and Tukey Post Hock LSD tests. According to results from hypothesis testing, the main reasons for tax amnesty includes (i) reducing the workload of tax administration and judiciary, (ii) short-term public revenue growth, (iii) a new beginning for taxpayers who have shown discrepancies in tax compliance, and (iv) the use of tax amnesty as a tool for the programs political programs.

Kaynakça

  • Agustina, L. & Y. Gunawan & W. Chandra (2018), “The Impact of Tax Amnesty Announcement Towards Share Performance and Market Reaction in Indonesia”, Accounting and Finance Research, 7(2), 39-47.
  • Alm, J. & M. Mckee & W. Beck (1990), “Amazing Grace: Tax Amnesties and Compliance”, National Tax Journal, 43(1), 23-37.
  • Alm, J. & M.J. Vazquez (2009), “Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties During the Transition in the Russian Federation”, Aeconomic Analysis & Policy, 39(2), 235-253.
  • Andreoni, J. (1991), “The Desirability of a Permanent Tax Amnesty”, Journal of Public Economics, 45(1), 143-159.
  • Aspa, D.R. (2017), “The Philippine Experience with Tax Amnesties”, NTRC Tax Research Journal, xxviii(5). 27-53.
  • Baer, K. & E.L. Borgne (2008), Tax Amnesties: Theory, Trends and Some Alternatives, (First Edition b.). Washington, D.C: International Monetary Fund.
  • Bayer, R. & H. Oberhofer & H. Winner (2014), “The Occurrence of Tax Amnesties: Theory and Evidence”, Working Papers in Economics and Finance, 6, 1-42.
  • Borgne, E.L. (2006), “Economic and Political Determinants of Tax Amnesties in the U.S.A.”, International Monetary Fund Working Papers, 06(222), 2-13.
  • Buckwalter, N.D. & N.Y. Sharp & J.H. Wilde & D.A. Wood (2014), “Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?”, Public Finance Review, 42(6), 774-799.
  • Çetin, G. (2007), “Vergi Aflarının Vergi Mükelleflerinin Tutum ve Davranışları Üzerindeki Etkisi”, Yönetim ve Ekonomi, 14(2), 171-187.
  • Demir, M. & A. Eker (2017), “Muhasebe Meslek Mensuplarının Vergi Aflarının Etkinliğine Yönelik Görüşleri: Sivas İlinde Bir Araştırma”, International Journal of Academic Value Studies, 3(14), 237-248.
  • Doğan, Z. & R. Besen (2008), Vergi Aflarının Mükellefler Üzerindeki Etkisinin Tespitine İlişkin Bir Araştırma, Ankara: Maliyet ve Hukuk Yayınları.
  • Fisher, R.C. & J.H. Goddeeris & J.C. Young (1989), “Participation in Tax Amnesties: The Individual Income Tax”, National Tax Journal, 42(1), 15-27.
  • Gerger, G.Ç. (2012), “Tax Amnesties and 2010 Tax Amnesty Evaluation in Turkey”, International Journal of Multidisciplinary Thought, 2(3), 107-113.
  • Kargi, V. & C. Yüksel (2010), “Türkiye’de Vergi Aflarinin Vergi Adaleti ve Mükellefler Üzerine Etkileri”, Maliye Araştırma Merkezi Konferansları, 54(1), 22-44.
  • Kellner, M. (2005), “Tax Amnesty 2004/2005 - An Appropriate Revenue Tool?”, German Law Journal, 5(4), 339-346.
  • Luitel, S. & S.R. Sobel (2007), “The Revenue Impact of Repeated Tax Amnesties”, Public Budgeting & Finance, 27(3), 19-38.
  • Martin, L. & A. Camarda (2017), Best Practices in Tax Amnesty and Asset Repatriation Programs, <https://knowledgehub.transparency.org/assets/uploads/helpdesk/Bestpracticesintaxamnestyandassetrepatriationprogrammes2017.pdf>, 09.10.2019.
  • Mikesell, L.J. & M.J. Ross (2012), “Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems”, National Tax Journal, 65(3), 529-562.
  • Moser, C. & G. Kalton (1979), Survey Methods in Social Investigation, (T. Edition, Dü.) UK: Darmouth Publishing Co. Ltd.
  • Mouloud, M. (2014), “The Tax Amnesty Program: As Tool to Adjust the Shadow Economy; The International Experiences”, Global Advanced Research Journal of Economics, Accounting and Finance, 3(2), 017-025.
  • Okoye, F. (2019), “The Influence of Tax Amnesty Programme on Tax Compliance in Nigeria: The Moderating Role of Political Trust”, Journal of Accountng and Taxation, 11(7), 120-129.
  • Rechberger, S. & M. Hartner & E. Kirchler & F. Hammerle (2010), “Tax Amnesties, Justice Perceptions and Filing Behavior: A Simulation Study”, Law and Policy, 32(2), 214-225.
  • Sa’adah, N. (2018), “Tax Amnesty Policy as An Effort to Improve State Revenues and Investment Growth”, Earth and Environmental Science, (175), 1-6.
  • Sari, R.I. & D.A. Nuswantara, (2017), “The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance”, Jurnal Dinamika Akuntansi, 9(2), 176-183.
  • Sayidah, N. & A. Assagaf (2019), “Tax Amnesty from the Perspective of Tax Official”, Cogent Business & Management, 6(1), 1-12.
  • Sudarma, I.M. & I.N. Darmayasa (2017), “Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?”, Accouting and Finance Review, 2(3), 11-17.
  • Sumanjaya, W. & Waluyo (2019), “Tax Amnesty Policy Analysis: Concepts and Applications in Indonesia”, International Journal of Education and Research, 7(6), 133-144.
  • Torgler, B. (2003), Tax Amnesty and Political Participation, Andrew Young School of Policy Studies, Georgia State University, Atlanta (USA): Center for Research in Economics, Management and the Arts.
  • Tota, I. (2018), “The Link Between Tax Amnesty and Financial Statement Fraud”, International Journal of Economics, Commerce and Management, VI(7), 196-202.
  • Uchitelle, E. (1989), “The Effectiveness of Tax Amnesty Programs in Selected Countries”, FRBNY Quarterly Review, Autumn, 48-53.
  • Villalba, S.A.M. (2017), “On the Effects of Repeated Tax Amnesties”, Journal of Economics and Political Economy, 4(3), 285-301.
  • Yurdadoğ, V. & C.N. Karadağ (2017), “Evaluation of Tax Amnesties in the Context of Empirical Studies Devoted to Turkey”, Eurasian Academy of Sciences, Eurasian Business & Economics Journal, (8), 134-164.
  • Zulhawati, Z. (2017), “The Influence of Taxation Knowledge, Usability and Penalty of Tax Amnesty on Public Perception in the Implementation of Tax Amnesty Policy”, International Journal of u- and e- Service, Science and Technology, 10(4), 93-110.
Toplam 34 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Zeki Doğan 0000-0003-3328-7565

Enis Abdurrahmani 0000-0002-6960-0210

Yayımlanma Tarihi 25 Ocak 2021
Gönderilme Tarihi 19 Aralık 2019
Yayımlandığı Sayı Yıl 2021 Cilt: 29 Sayı: 47

Kaynak Göster

APA Doğan, Z., & Abdurrahmani, E. (2021). Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo. Sosyoekonomi, 29(47), 11-41. https://doi.org/10.17233/sosyoekonomi.2021.01.01
AMA Doğan Z, Abdurrahmani E. Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo. Sosyoekonomi. Ocak 2021;29(47):11-41. doi:10.17233/sosyoekonomi.2021.01.01
Chicago Doğan, Zeki, ve Enis Abdurrahmani. “Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo”. Sosyoekonomi 29, sy. 47 (Ocak 2021): 11-41. https://doi.org/10.17233/sosyoekonomi.2021.01.01.
EndNote Doğan Z, Abdurrahmani E (01 Ocak 2021) Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo. Sosyoekonomi 29 47 11–41.
IEEE Z. Doğan ve E. Abdurrahmani, “Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo”, Sosyoekonomi, c. 29, sy. 47, ss. 11–41, 2021, doi: 10.17233/sosyoekonomi.2021.01.01.
ISNAD Doğan, Zeki - Abdurrahmani, Enis. “Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo”. Sosyoekonomi 29/47 (Ocak 2021), 11-41. https://doi.org/10.17233/sosyoekonomi.2021.01.01.
JAMA Doğan Z, Abdurrahmani E. Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo. Sosyoekonomi. 2021;29:11–41.
MLA Doğan, Zeki ve Enis Abdurrahmani. “Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo”. Sosyoekonomi, c. 29, sy. 47, 2021, ss. 11-41, doi:10.17233/sosyoekonomi.2021.01.01.
Vancouver Doğan Z, Abdurrahmani E. Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo. Sosyoekonomi. 2021;29(47):11-4.