Mahat Maalim IBRAHIM, Asad Ul Islam KHAN, Muhittin KAPLAN

VERGİ ÖDEMESİNE KARŞI SOSYAL DAVRANIŞ: SADC ÜLKELERİNDEN BİR ANKETE DAYALI KANIT

Vergi uyumsuzluğu ve sonuçları, dünya çapındaki akademik literatür ve ekonomik forumlarda artan ilgi konusu haline geldi. Bu konudaki çoğu çalışma, gelişmiş ülkelere odaklanırken, az çalışılan gelişmekte olan ülkeleri keşfetme eğilimi artmaktadır. Bu boşluğu doldurmak için, Güney Afrika Kalkınma Topluluğu (SADC) ülkelerinde vergi kaçırma nedenlerini araştırdık ve 2019-2020 yıllarında yapılan 7. tur Afrobarometre anket verilerini kullandık. Anketin kapsamlı ekonomik, siyasi ve sosyolojik sorulara sahip olması, kıtanın en geniş anketlerinden biri olmasını sağladı. Lojistik regresyon ve Ampirik Bayes tahminini kullandık ve SADC bölgesinde siyasi meşruiyetin vergi kaçırma davranışını önemli ölçüde etkilediğini bulduk. SADC'de yaşayan bireyler, hükümetlerinin temel hizmetlere erişimlerinde bir eksiklik veya siyasi kurumların meşruiyeti konusunda şüpheleri olduğunda daha fazla vergi kaçırma faaliyetinde bulunma eğilimindedirler. Bu nedenle, SADC üye devletlerindeki politika yapıcılar, ekonomi politikalarının gözden geçirilmesi ve değerlendirilmesi, siyasi kurumların performansı ve verimliliği ile daha kapsayıcı yönetişim konularına öncelik vermelidirler. Güçlü ve meşru bir siyasi çerçeve, etkili hizmet sunumu ile birleştirildiğinde, vergi kaçırma oranlarını azaltmaya ve halk refahı sonuçlarını artırmaya katkıda bulunabilir. Kurumsal reformlar, artan şeffaflık, sorumluluk ve daha kapsayıcı bir yönetişim sistemi, uyum ve güven kültürünün oluşması için gerekli olacaktır.

Anahtar Kelimeler:

Vergi kaçakçılığı, Vergi uyumu, Afrobarometre, Ampirik Bayesci, SADC

SOCIAL BEHAVIOUR TOWARDS TAX PAYMENT: A SURVEY-BASED EVIDENCE FROM SADC COUNTRIES

Tax non-compliance and its consequences have become a subject of increasing interest in academic literature and economic forums worldwide. While most studies on this issue focus on developed countries, there is a growing trend to explore understudied developing countries. To fill this gap, we investigated tax evasion drivers in eight Southern African Development Community (SADC) countries, using the round 7 Afrobarometer survey data conducted in 2019-2020. The survey's comprehensive coverage of economic, political, and sociological questions made it one of the most extensive surveys on the continent. We used logistic regression and Empirical Bayesian estimation and found that political legitimacy significantly influences tax evasion behavior in the SADC region. Individuals residing within the SADC are more likely to engage in tax evasion activities when they perceive a lack of access to fundamental services provided by their governments or harbor doubts about the legitimacy of political institutions. Therefore, policymakers in SADC member states should prioritize reviewing and evaluating economic policies, the performance and efficiency of political institutions, and more inclusive governance. We suggest that a strong and legitimate political framework, coupled with effective service delivery, can contribute to reducing tax evasion rates and enhancing public welfare outcomes. Institutional reforms, increased transparency, accountability, and a more inclusive governance system are necessary for fostering a culture of compliance and trust, leading to improved revenue collection.

Keywords:

Afro Barometer, Tax Compliance, Tax Evasion, Empirical Bayesian, SADC,

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