Volkan YURDADOĞ, Ramazan GÖKBUNAR, Barış TUNÇAY

Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış

Vergi toplama hakkı, devletlerin bağımsızlık göstergelerinden birisidir. Dünya tarihine bakıldığında vatandaşlarından vergi toplamayan hiçbir devlet olmadığı görülmektedir. Gönüllü vergi uyumu ve vergi kaçakçılığı gibi konular, verginin kendisi kadar eski olup, verginin varlığından bu yana önemli araştırma alanları olmuştur. Günümüzde de vergi uyumu literatüründe kişiler “niçin vergi öderler ya da niçin vergi ödemek istemezler?” sorularına cevap aranmaktadır. Ekonomik, sosyo-psikolojik, politik, etik, yönetimsel ve hukuki boyutları olan vergi uyumunu belirleyen faktörler çok çeşitlidir. Tüm ülkelerde giderek artan şekilde sürdürülebilir bir kamu finansmanı oluşturulması ihtiyacı nedeniyle vergi uyumu üzerinde yoğun bir şekilde araştırmalar yapılmaktadır. Çalışmada amaç, vergi uyumunu belirleyen faktörleri genel olarak incelemektir.

Anahtar Kelimeler:

Vergi Uyumu, Vergi Kaçakçılığı, Vergi Denetimi

An Overview of The Factors Determining Tax Compliance

The right to collect taxes is one of the independence indicators of the states. Given the history of the world, there seems to be no state that did not collect taxes from citizens. Topics such as voluntary tax compliance and tax evasion are dated back to the taxation itself. They have constituted an important research area since the early days of tax collection practices. Today, there ise a search for answers in the relevant literature to the following questions; “Why do people pay taxes?” or “Why are people reluctant to pay taxes?”. There is a variety of factors affecting tax compliance that incorporates a range of dimensions including interalia economic, socio-psychological, political, ethical, administrative and legal. Due to the growing need for the establishment of a sustainable public finance system across the world, there is an intensive research agenda on tax compliance. Overall, the purpose of this study is to discuss the factors that affect and determine tax compliance.

Keywords:

Tax Compliance, Tax Evasion, Tax Audit,

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