Vergi Ahlakı: Benno Torgler Özelinde Bir Literatür Taraması

Vergiler, devletler açısından en baskın gelir kaynağı olması; bireyler açısından ise bir yük oluşturması ve harcanabilir gelirde azalışa neden olması hasebiyle her iki taraf için de büyük bir öneme haizdirler. Dolayısı ile devletler vergi gelirlerini mümkün olan en yüksek düzeye ulaştırmayı hedeflerken, bireyler ise en az düzeyde vergi vermek için uğraş vermektedirler. Bu noktada, bireylerin vergi ödevlerini hangi saikle yerine getirdikleri de önem kazanmakta ve en basit haliyle, bireyleri vergilerini ödemeye iten içsel motivasyon olarak tanımlanan “vergi ahlakı” kavramı ortaya çıkmaktadır. İlgili çerçevede, vergi ahlakı kavramı, bireylerin vergi ödeme eğilimleri üzerindeki açıklayıcı ve vergi hasılatı üzerindeki arttırıcı etkisinden ötürü, hem politika yapıcıların hem de ekonomi-iktisat alanındaki araştırmacıların ve bilim insanlarının dikkatini çekmiştir. İlgili konuda çok sayıda eser türetilmiştir. Söz konusu eserler incelendiğinde ise; İsviçreli ekonomist Benno Torgler’un alandaki öncü ve etkin rolü göze çarpmaktadır. Bu çalışmanın amacı, vergi ahlakı konusunda çok sayıda çalışması bulunun Benno Torgler özelinde bir literatür taraması yaparak, gelecekte vergi ahlakı konusunda yapılacak olan çalışmalara yön göstermektir.

TAX ETHICS: A LITERATURE REVIEW BASED ON BENNO TORGLER

Taxes have a great importance for both parties, as they are the most dominant source of public revenue for states and creating a burden for individuals and causing a reduction in their disposable income. Consequently, states aim to increase their tax revenues to the highest possible level, while individuals strive to pay the lowest level of tax. At this point, the motivation of individuals performing their tax duties also gains importance and, in its simplest form, the concept of “tax morale”, which is defined as the internal motivation to pay taxes, emerges. In this context, the concept of tax morale has attracted attention of both policy makers and researchers/scientists in the field of economics, due to its explanatory effect on individuals’ taxpaying tendencies and enhancing effect on tax revenues. Numerous studies have been performed on the subject. Reviewing these studies; the pioneering and effective role of the Swiss economist Benno Torgler in the field is drawing attention. The aim of this study is to shed some light on future studies by conducting a literature review of Benno Torgler, who has many studies on tax morale subject.

Kaynakça

Akdoğan, A. (2009). Kamu Maliyesi. Ankara: Gazi Kitabevi.

Çelikkaya, A. (2017). Verginin Tanımı, Amaçları, Tarihsel ve Teorik Gelişimi. İ. Sağbaş (Dü.) içinde, Vergi Teorisi (s. 2-19). Eskişehir: Anadolu Üniversitesi

Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323-338.

Alm, J. (1991). A Perspective on the Experimental Analysis of Taxpayer Reporting. The Accounting Review, 66(3), 577-593.

Alm, J., & Torgler, B. (2006). Culture Differences and Tax Morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224–246.

Alm, J., Martinez-Vazquez, J., & Torgler, B. (2006). Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition. International Journal of Social Economics, 33(12), 832-857.

Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818-860.

Chan, H. F., Supriyadi, M. W., & Torgler, B. (2018). Trust and Tax Morale. E. M. Uslaner (Dü.) içinde, The Oxford Handbook of Social and Political Trust (s. 497). New York, Amerika Birleşik Devletleri: Oxford University Press.

Feld, L. P., & Torgler, B. (2007). Tax Morale After The Reunification Of Germany: Results From A Quasi-Natural Experiment. CESifo Working Paper, No. 1921, 1-36. Center for Economic Studies and Ifo Institute (CESifo).

Feld, L. P., Torgler, B., & Dong, B. (2008). Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification. Working/Discussion Paper # 232, 1-37. QUT School of Economics and Fİnance.

Franzoni, L. A. (2008). Tax Evasion and Tax Compliance. B. Bouckaert, & G. De Geest içinde, Encyclopediaof Law and Economics (s. 52-94). Cheltenham, İngiltere: Edward Elgar.

Frey, B., & Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35(1), 136–159.

James, S., & Alley, C. (2002). Tax Compliance, Self-Assessment and Tax Administration. Journal of Finance and Management in Public Services, 2(2), 27-42.

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The ‘‘slippery slope’’ framework. Journal of Economic Psychology, 29, 210–225.

Lisi, G., & Pugno, M. (2011). Tax Morale, Entrepreneurship, and the Irregular Economy. AUCO Czech Economic Review, 5(2), 116-131.

Luttmer, E. F., & Singhal, M. (2014). Tax Morale. Journal of Economic Perspectives, 28(4), 149- 168.

Martinez-Vazquez, J., & Torgler, B. (2009). The Evolution of Tax Morale in Modern Spain. Journal of Economic Issues, 43(1), 1-28.

Sandmo, A. (2005). The Theory of Tax Evasion: A Retrospective View. National Tax Journal, 58(4), 643-663.

Savaşan, F., & Odabaş, H. (2005). Türkiye’de Vergi Kayıp Ve Kaçaklarının Nedenleri Üzerine Ampirik Bir Çalışma. Sosyal Ekonomik Araştırmalar Dergisi, 5(10), 1 - 28.

Taxpayer Opinion Survey (1988). Ann Arbor/ Michigan: United States Department of the Treasury. Internal Revenue Service.

Torgler, B. (2002). Direct Democracy Matters: Tax Morale And Political Participation. Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax

Torgler, B. (2002/2003). Does Culture Matter? Tax Morale in an East-West-German Comparison.

FinanzArchiv / Public Finance Analysis, 59(4), 504-528.

Torgler, B. (2003a). Tax Morale, Rule-Governed Behaviour and Trust. Constitutional Political Economy, 14(2), 119– 140.

Torgler, B. (2003b). To Evade Taxes Or Not To Evade: That Is The Question. Journal of Socio-Economics, 32(3), 283–302.

Torgler, B. (2003c). Tax Morale and Institutions. Working Paper No. 2003 - 09, 1-36. Center for Research in Economics, Management and the Arts.

Torgler, B. (2003d). Tax Morale in Transition Countries. Post-Communist Economies, 15(3), 357-381.

Torgler, B. (2003e). Tax Morale And Tax Compliance: A Cross Culture Comparison. Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 96, 63-74.

Torgler, B. (2004a). Tax Morale in Asian Countries. Journal of Asian Economics, 15(2), 237–266.

Torgler, B. (2004b). Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries. Working Paper No. 2004 - 05, 1-24. Center for Research in Economics, Management and the Arts (CREMA).

Torgler, B. (2005a). Tax morale in Latin America. Public Choice, 122(1-2), 133–157.

Torgler, B. (2005b). Tax Morale and Direct Democracy. European Journal of Political Economy, 21(2), 525–531.

Torgler, B. (2005c). A Knight without a Sword? The Effects of Audit Courts on Tax Morale. Journal of Institutional and Theoretical Economics (JITE), 161(4), 735-760.

Torgler, B. (2006). The Importance of Faith: Tax Morale and Religiosity. Journal of Economic Behavior & Organization, 61(1), 81–109.

Torgler, B. (2007). The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland. Working Paper 06-2007, 1-35. Institute of Local Public Finance (ILPF).

Torgler, B. (2012a). Attitudes Toward Paying Taxes in the USA: An Empirical Analysis. R. W. McGee (Dü.) içinde, The Ethics of Tax Evasion Perspectives in Theory and Practice (s. 269-283). New York: Springer.

Torgler, B. (2012b). Tax Morale, Eastern Europe and European Enlargement. Communist and Post-Communist Studies, 45(1-2), 11-25.

Torgler, B., & Murphy, K. (2004). Tax Morale in Australia: What Shapes It and Has It Changed Over Time. J. Austl. Tax’n, 7(2), 298-335.

Torgler, B., & Murphy, K. (2005). Tax Morale in Australia: What Shapes It and Has It Changed Over Time? Working Paper No. 58, 1-36. Centre for Tax System Integrity/Research School of Social Sciences/Australian National University.

Torgler, B., & Schaltegger, C. A. (2005). Tax Morale and Fiscal Policy. Working Paper No. 2005 - 30. 1-34. Center for Research in Economics , Management and the Arts (CREMA).

Torgler, B., & Schaltegger, C. A. (2006). Tax Morale: A Survey with a Special Focus on Switzerland. Swiss Journal of Economics and Statistics (SJES), 142(3), 395-425.

Torgler, B., & Schneider, F. (2004). Does Culture Influence Tax Morale? Evidence from Different European Countries. Working Paper No. 2004 - 17, 1-38. Center for Research in Economics, Management and the Arts.

Torgler, B., & Schneider, F. (2005). Attitudes Towards Paying Taxes in Austria: An Empirical Analysis. Empirica, 32, 231–250.

Torgler, B., & Schneider, F. (2009). The İmpact Of Tax Morale And İnstitutional Quality On The Shadow Economy. Journal of Economic Psychology, 30(2), 228–245.

Torgler, B., & Werner, J. (2005). Fiscal Autonomy And Tax Morale: Evidence from Germany. Working Paper No. 2005 – 07, 1-30. Center for Research in Economics, Management and the Arts (CREMA).

Torgler, B., Demir, I. C., Macintyre, A., & Schaffner, M. (2008). Causes and Consequences of Tax Morale: An Empirical Investigation. Economic Analysis and Policy, 38(2), 313-339.

Torgler, B., Schneider, F., & Schaltegger, C. A. (2010). Local Autonomy, Tax Morale, and the Shadow Economy. Public Choice, 144(1-2), 293–321.

Kaynak Göster