ISSN 1300-1868
 

Original Research (Original Article) 


AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY

Ali Rıza GÖKBUNAR, Sibel SELİM, Halit YANIKKAYA.

Abstract
Using the data from the European Values Survey (EVS) on Turkey, strong evidence has been found that trust in democracy and religiosity have a systematic positive influence on tax morale. This effect tends to persist even after controlling for age, income, education, gender, marital status, employment status. However, trust in justice system and in other fellow citizens and pride in being a citizen of Turkey, either have an insignifıcant or 'incorrect ' influence on tax morale. However, more empirical work is needed to better understand tax morale. One limitation might be that we have constructed our dependent variable based on one single item. Future surveys might give the possibility to build multiple item questions regarding tax morale which would help to check the robustness of the obtained results.

Key words: Tax morale, Turkey, Tax evasion



TÜRKİYE'DE VERGİ AHLAKINI BELİRLEYEN FAKTÖRLER ÜZERİNE BİR ARAŞTIRMA

Ozet
Kişilerin vergiye karşı davranışlarını inceleyen standard beklenen fayda teorileri kişilerin neden vergi kaçır(ma)dıklarını ya da neden bu kadar çok vergi ödemeyi seçtiğini açıklayamamaktadır. Bu nedenle araştırmacılar vergiden kaçınmayı açıklayan modellere ahlaki kurallar ve sosyal normlar gibi yeni faktörleri de dahil etmişlerdir. 'Vergi ahlakı' bu konuyu açıklamakta kullanılabilecek doğal bir değişken olarak düşünülebilir. Bu çalışmada Avrupa Değerler Anketi verileri kullanılarak Türkiye için vergi ahlakını etkileyen faktörler analiz edilmiştir. Çeşitli demografik faktörler yanında çok sayıda sosyo-kültürel değişkende regresyonlarda kullanılmıştır. Bunlardan bireylerin yaşı, cinsiyeti ve istihdam durumu, dindarlık düzeyi, ve demokrasiye bağlılığı bireyin vergi ahlakında istatistiksel olarak anlamlı etkiye sahiptir. Diğer bazı değişkenler ise ya anlamsız ya da beklentilerin aksine (milliyetiyle gurur ve adalet sistemine güven) sonuçlar vermektedir.

Anahtar Kelimeler: Vergi ahlakı, Türkiye, Vergi kaçağı


 
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How to Cite this Article
Pubmed Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim. 2007; 18(63): 69-94. Turkish. doi:10.5455/ey.10632


Web Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. http://www.ekonomikyaklasim.org/?mno=156071 [Access: March 23, 2019]. Turkish. doi:10.5455/ey.10632


AMA (American Medical Association) Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim. 2007; 18(63): 69-94. Turkish. doi:10.5455/ey.10632



Vancouver/ICMJE Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim. (2007), [cited March 23, 2019]; 18(63): 69-94. Turkish. doi:10.5455/ey.10632



Harvard Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA (2007) [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim, 18 (63), 69-94. Turkish. doi:10.5455/ey.10632



Turabian Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. 2007. [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim, 18 (63), 69-94. Turkish. doi:10.5455/ey.10632



Chicago Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. "[AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]." Ekonomik Yaklasim 18 (2007), 69-94. Turkish. doi:10.5455/ey.10632



MLA (The Modern Language Association) Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA. "[AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]." Ekonomik Yaklasim 18.63 (2007), 69-94. Print.Turkish. doi:10.5455/ey.10632



APA (American Psychological Association) Style

Ali Riza GOKBUNAR, Sibel SELIM, Halit YANIKKAYA (2007) [AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY]. Ekonomik Yaklasim, 18 (63), 69-94. Turkish. doi:10.5455/ey.10632