Mükelleflerin, Vergi Aflarının Nedenleri ve Vergi Afları ile İlgili Görüşlere Katılma Düzeyleri: Kosova Örneği

Bu çalışmada, Kosova Cumhuriyeti’ndeki uygulanan vergi aflarının nedenleri ve vergi aflarına karşı mükelleflerin olumlu ve olumsuz görüşlerini tespitine yönelik yapılan araştırma sonuçlarına yer verilmiştir. Bununla birlikte, araştırma verileri ile ankete katılan mükelleflerin, vergi aflarının nedenleri ve vergi afları ile ilgili oluşturulan olumlu ve olumsuz görüşlere katılma düzeyleri arasında; cinsiyetlerine, yaşlarına, eğitim durumlarına ve mükellefiyet sürelerine göre bir farklılığın olup olmadığı tespit edilmeye çalışılmıştır. Araştırma ile ilgili oluşturulan hipotezlerin testinde ise Bağımsız-Örneklem T-testi, Tek Yönlü Anova ve Tukey Post Hock LSD testleri kullanılmıştır. Çalışma, vergi aflarının temel nedenlerini tanımlamaktadır. Hipotez sonuçları, vergi affının temel nedenlerini ve gerekçelerini ortaya çıkarır; bunlar vergi idaresi ve yargı iş yükünün azaltılması, kısa vadeli kamu geliri artışı, vergiye uyum konusunda tutarsızlıklar gösteren ve sosyal ve politik programların uygulanmasında bir araç olarak affı kullanan vergi mükellefleri için yeni bir başlangıçtır.

Anahtar Kelimeler:

Vergi Affı, Vergi Aflarının Nedenleri, Vergi Afları ile ilgili Görüşler

Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo

This research presents the reasons for tax amnesty, and the positive and negative opinions towards tax amnesty from the perspective of taxpayers based on a comprehensive survey conducted with participants in the Republic of Kosovo. Significant differences among survey results are evaluated by gender, age, education, and duration as taxpayer. Hypotheses are tested with the IndependentSample t-test, One Way ANOVA, and Tukey Post Hock LSD tests. According to results from hypothesis testing, the main reasons for tax amnesty includes (i) reducing the workload of tax administration and judiciary, (ii) short-term public revenue growth, (iii) a new beginning for taxpayers who have shown discrepancies in tax compliance, and (iv) the use of tax amnesty as a tool for the programs political programs.

Keywords:

Tax Amnesty, Reasons of Tax Amnesty, Opinions of Taxpayers Regarding Tax Amnesty,

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