An Agent-based analysis of tax compliance for Turkey

Bu çalışmada Türkiye için bir birey-tabanlı vergi uyumu modeli geliştirilmiştir. Bu modelde dürüst, stratejik, uyumsuz ve rassal olmak üzere dört çeşit birey arketipi kullanılmıştır. Model 10.000 vergi mükellefi bireyden oluşan bir topluluğun vergi uyum davranışındaki evrimsel değişiklikleri benzetim için kullanılmıştır. Modelin dört benzetim senaryosu ile çalıştırılması bir birey-tabanlı evrimsel strateji benzetiminin Türkiye örneğinde geçerli olduğunu göstermektedir. Ayrıca, bu örnekte komşuluk etkisinin belirleyici bir faktör olmadığı ortaya çıkmaktadır.

Türkiye’de vergi uyumunun birey-tabanlı bir analizi

An agent-based tax compliance model for Turkey is developed in this paper. In this model, four kinds of agent archetypes as honest, strategic, defiant, and random are employed. The model is used for simulating evolustionary changes in tax compliance behavior of a population of 10,000 taxpayer agents. The implementation of the model via four simulation scenarios points out that an agent-based evolutionary strategy simulation for Turkish case is valid. Also, the neighbourhood effect is not found to be a determining factor for this case.

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