KATLANILABİLİR VERGİ YÜKÜ VE BELİRLEYİCİLERİ: TÜRKİYE ÜZERİNE BİR ARAŞTIRMA

p.p1 {margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px Helvetica; min-height: 14.0px} p.p2 {margin: 0.0px 0.0px 0.0px 0.0px; font: 9.0px Helvetica} span.s1 {font: 12.0px Helvetica} Katlanılabilir vergi yükü, mükelleflerin vergilendirilebilir kaynaklarından gönüllü bir şekilde ödemeyi kabul ettikleri vergi oranını ifade eder. Katlanılabilir vergi yükünün artması, vergilemenin operasyonel maliyetlerini azaltır. Bu yüzden her ülke katlanılabilir vergi yükünü artırmak ister. Bu çalışmada, katlanılabilir vergi yükünün düzeyi ve artış/azalış nedenleri araştırılmıştır. Bu amaçla, Türkiye genelinde 1410 vergi mükellefi ile bir anket yapılmıştır. Elde edilen verilere göre Türkiye’de katlanılabilir vergi yükü yaklaşık % 13’tür. Bu sonucu belirleyen faktörleri ortaya koymak için ordered probit regresyon analizleri yapılmıştır. Regresyon analizi sonuçlarına göre Türkiye’de katlanılabilir vergi yükü üzerinde etkili olan en önemli faktörler kamu harcamalarının algılanma şekli, vergi adaleti, sübjektif vergi yükü, ülkenin genel ekonomik durumu, şeffaflık algısı, vergi ahlâkı,

Anahtar Kelimeler:

Katlanılabilir Vergi Yükü, Vergi Yükü, Optimal Vergileme

TOLERABLE TAX BURDEN AND ITS DETERMINANTS: A SURVEY ON TURKEY

Tolerable tax burden means the tax rate which the taxpayers accept to pay voluntarily from their taxable sources. Increasing of tolerable tax burden reduces the operational costs of taxation. Therefore, every country wants to increase the tolerable tax burden. p.p1 {margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px Helvetica; min-height: 14.0px} p.p2 {margin: 0.0px 0.0px 0.0px 0.0px; font: 9.0px Helvetica} span.s1 {font: 12.0px Helvetica} In this study, the level of tolerable tax burden and its increasing/decreasing reasons have been investigated. For this purpose, a survey has been conducted with 1410 taxpayers in Turkey. Findings indicate, the tolerable tax burden is 13% in Turkey, approximately. The ordered probit regression analysis has been made to present the factors which determine this result. According to results of regression analysis, the most important factors which are effective on tolerable tax burden in Turkey are perception of public expenditures, tax fairness, subjective tax burden, general economic position of the country, perception of transparency, tax morale, the duration of tax liability, level of education, the type of tax, the level of tax awareness, the level of citizenship awareness and traditionalism level.

Keywords:

Tolerable Tax Burden, Tax Burden, Optimal Taxation,

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