Vergi Kaçırma Analizinde İki Yeni Yöntem: Ajan Tabanlı Modelleme ve Ekonofizik

Öz Günümüzde mükelleflerin vergi kaçırma davranışının açıklanması oldukça önemli bir konu haline gelmiştir. Bu amaçla geleneksel yöntemlere ek olarak hesaplamalı yöntemler olan ajan tabanlı modelleme ve ekonofizik gibi yeni yaklaşımlara başvurulmaktadır. Bu çalışmada incelenen örnek modeller bu iki yeni yaklaşımın da vergi kaçırma davranışlarının karmaşık yapısını açıklamada uygun ve gerçekçi yaklaşımlar olarak değerlendirilebileceğini göstermektedir. Bu bağlamda, her iki yaklaşımın yalnızca ekonomi bilimi için değil, sosyal bilimlerin tüm dalları için yeni olanaklar sunduğu açıktır.

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Vergi Kaçırma, Ajan Tabamlı Modelleme

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