Vergi Mevzuatındaki Sık Değişikliklerin İşletmelerin Karar Alma Süreçlerine Etkisinin Vergi Uyumu Açısından Değerlendirilmesi

En önemli kamu geliri olan vergiler ile ilgili pek çok yasal düzenleme yapılmaktadır. Sıkça yapılan bu düzenlemeler işletmelerin karar alma süreçlerini etkileyebilmektedir. Fiyat politikaları, ücret politikaları ve hatta üretim şekilleri dahi uygulanan vergi politikalarından etkilendiğinden vergi uyumu da olumsuz etkilenebilmekte ve işletmelerin ve bireylerin vergisel yükümlülüklerini yerine getirme hususunda isteksiz davranmaları ile karşılaşılabilmektedir Sıkça yapılan mevzuat değişiklikleri karşısında işletmelerin vergiye bakış açısı olumsuz etkilenmektedir. Bu çalışmada profesyonel yöneticiler ile yapılan anket çalışması sonucunda ortaya çıkan veriler yoluyla vergi konusunda yasal düzenlemelerin işletmelerin karar alma süreçlerine ve dolayısıyla vergi uyumu üzerine ne kadar etki yaptığı ölçümlenmeye çalışılmıştır. 137 Yönetici ile yapılan anket verileri Pearson korelasyon analizi, çoklu doğrusal regresyon analizi, tek yönlü varyans analizleri hesaplanarak değerlendirilmiştir. Araştırma bulguları vergiye güven ile karar alma stilleri arasında anlamlı bir ilişki olmadığını göstermiştir. Bu kapsamda yöneticilerin karar alma süreçlerinde vergisel değişiklikleri dikkate almadığı sonucuna ulaşılmıştır.

Anahtar Kelimeler:

Vergi Uyumu, Karar Alma, Hukuki Güvenilirlik İlkesi, Tax Compliance

Evaluation of the Effect of Frequently Changes in Tax Legislation on the Decision-Making Process of Businesses in Terms of Tax Compliance

There are many legal regulations regarding taxes, which are the most important public income. These frequently made regulations can affect the decision-making processes of enterprises. Since price policies, wage policies and even production methods are affected by tax policies, tax compliance may also be adversely affected, and businesses and individuals may be reluctant to fulfill their tax obligations. In this study, it has been tried to measure how much effect the legal regulations on taxation have on the decision-making processes of the enterprises, and therefore on tax compliance, through the data obtained as a result of the survey conducted with professional managers. Survey data with 137 managers were evaluated by calculating Pearson correlation analysis, multiple linear regression analysis, and one-way analysis of variance. Research findings showed that there is no significant relationship between trust in taxation and decision-making styles. In this context, it was concluded that the managers did not take into account the tax changes in the decision-making processes.

Keywords:

Tax Compliance,

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