Procrastination as a Psychological Factor Influencing Tax Compliance Behaviour

Öz

This study examines the relationship between procrastination tendency and tax compliance from a behavioral economics perspective. Traditional tax compliance models mainly focus on deterrence and rational choice, while behavioral factors have received limited attention. This research considers procrastination as a behavioral determinant of tax compliance and distinguishes between voluntary and enforced compliance. The study is based on survey data collected from 403 taxpayers in Türkiye. Procrastination tendency is measured using Lay’s General Procrastination Scale, and tax compliance is assessed through the Tax Compliance Inventory developed by Kirchler and Wahl. The relationships between variables are analyzed using correlation and regression techniques. The findings indicate that procrastination tendency is weakly related to voluntary tax compliance but shows a stronger and statistically significant association with enforced tax compliance. These results suggest that tax non-compliance is not always driven by intentional avoidance but may also stem from behavioral timing and self-control problems. These findings suggest that policies aimed at improving tax compliance should focus not only on deterrent sanctions but also on behavioral policy tools that account for taxpayers’ behavioral tendencies.

Anahtar Kelimeler

• Propensity to postpone
• Tax compliance
• Behavioral economics
• Voluntary tax compliance
• Compulsory tax compliance

Vergi Uyumu Davranışını Etkileyen Psikolojik Bir Faktör Olarak Erteleme Eğilimi

Öz

Bu çalışma, bireylerin erteleme eğilimlerini vergi uyumu üzerindeki etkisini davranışsal iktisat perspektifinden incelemektedir. Vergi uyumu literatüründe mükellef davranışları çoğunlukla caydırıcılık ve rasyonel tercih çerçevesinde ele alınmış; bireysel davranışsal eğilimlerin rolü sınırlı biçimde incelenmiştir. Bu araştırma, erteleme eğilimini vergi uyumunun davranışsal bir belirleyicisi olarak ele almakta ve vergi uyumunu gönüllü ve zorunlu uyum olmak üzere iki boyutta değerlendirmektedir. Çalışma, Türkiye’de vergi mükellefi olan 403 bireyden anket yöntemiyle elde edilen veriler kullanılarak gerçekleştirilmiştir. Erteleme eğilimi Lay’in Genel Erteleme Ölçeği, vergi uyumluluğu ise Kirchler ve Wahl tarafından geliştirilen Vergi Uyumluluk Envanteri aracılığıyla ölçülmüştür. Erteleme eğilimi ile vergi uyumu arasındaki ilişkiler korelasyon ve regresyon analizleriyle test edilmiştir. Bulgular, erteleme eğiliminin gönüllü vergi uyumu ile zayıf; zorunlu vergi uyumu ile ise daha güçlü ve istatistiksel olarak anlamlı bir ilişkiye sahip olduğunu göstermektedir. Sonuçlar, vergi uyumsuzluğunun her zaman bilinçli bir kaçınma davranışı olmadığını, bazı durumlarda zamanlama ve öz-denetim sorunlarından kaynaklanabileceğini ortaya koymaktadır. Bu bulgular, vergi uyumunu artırmaya yönelik politikaların yalnızca caydırıcı yaptırımlara değil, aynı zamanda mükelleflerin davranışsal eğilimlerini dikkate alan politika araçlarına da odaklanması gerektiğine işaret etmektedir.

Anahtar Kelimeler

• Erteleme eğilimi
• Vergi uyumu
• Davranışsal iktisat
• Gönüllü vergi uyumu
• Zorunlu vergi uyumu

Kaynakça

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