Mükellefin devlet ve toplumla etkileşimi, bireysel normlar ve vergi ahlakı

Vergi uyumu tüm ülke idareleri için önemli bir sorun olmanın yanında araştırmacılar için de çözülmeyi bekleyen önemli bir bilimsel problemdir. Mükelleflerin uyum/uyumsuzluk davranışlarını açıklamak üzere yapılan çalışmalar, özellikle son dönemde davranışsal ve deneysel iktisattaki gelişmelerle sosyalpsikolojik faktörlerin, vergi ahlakının önemine yoğunlaşmıştır. Bu çalışma, oldukça farklı disiplinlerden istifade eden bu geniş literatürü sosyal, psikolojik ve politik faktörler etrafında bir araya getirmeye girişmektedir. Devlet-birey, toplum-birey etkileşimi ve bireyin kişisel değer ve içselleştirilmiş normları, uyum davranışını açıklamak için vazgeçilmez önemdedir. Bu çalışma, bu etkileşimleri teorik olarak tartıştıktan sonra World Values Survey Türkiye verilerini varyans analizine (ANOVA) tabi tutarak bu teorik beklentileri incelemektedir. Ampirik uygulama sonuçları sosyal ve politik çevrenin ve mükellefin bireysel değer ve normlarının vergi uyumunu açıklamakta önemli olduğunu göstermiştir.

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