Vergi Uyuşmazlıklarının İdari Yolla Çözümünde Usul Adaletinin Gönüllü Vergi Uyumuna Etkisi

Bu araştırma vergi uyuşmazlıklarının idari aşamada çözüm yöntemlerinin gönüllü vergi uyumu üzerindeki etkisini usul adaleti bağlamında incelemeyi amaçlamaktadır. Bu doğrultuda Türkiye’de 1020 serbest muhasebeci mali müşavirden elde edilen anket verileri, çok değişkenli istatistiksel testler ve yapısal eşitlik modellemesi ile analiz edilmiştir. Bulgular vergi uyuşmazlıklarının idari aşamada çözüm yöntemlerinde usul adaletinin; vergi idaresine yönelik güven ile meşruiyet algısını ve ayrıca gönüllü vergi uyumunu anlamlı ve pozitif yönde etkilediğini göstermektedir. Ayrıca vergi uyuşmazlıklarının idari aşamada çözüm sürecine uyarlanan usul adaleti ile gönüllü vergi uyumu ilişkisinde hem idareye güvenin hem de meşruiyet algısının anlamlı aracı etkisi tespit edilmiştir.

The Effect of Procedural Fairness on Voluntary Tax Compliance in the Administrative Resolution of Tax Disputes

This research aims to examine the effect of resolution methods of tax disputes at the administrative stage on voluntary tax compliance in terms of procedural justice. In this direction, 1020 survey data obtained from certified public accountants in Turkey were analyzed by multivariate statistical tests and structural equation modeling. The findings show that procedural fairness in the resolution methods of tax disputes at the administrative stage affects significantly and positively the perception of trust and legitimacy towards the tax administration, as well as voluntary tax compliance. Besides, a significant mediating effect of both trust in the administration and the legitimacy perception in the relationship between procedural justice, which is adapted to the resolution process of tax disputes at the administrative stage, and voluntary tax compliance, has been determined.

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