Solving Facility Location Problem for a Plastic Goods Manufacturing Company in Turkey Using AHP and TOPSIS Methods

Öz Facility location selection is one of the biggest and most enduring problems that managers face both when companies are being initially set up and undergoing an expansion for various reasons. Since there are many criteria to evaluate for a location the decision making process gets more complicated with every new criterion. Location selection, among all decisions, is one of the most delicate because of its costly and long term effecting nature. Once selected, it is harder than any strategic decision to return from. There have been many debates and try outs to figure out the best practice to choose the right decision making process and tool with along. Our research aims to contribute to the literature with a real life example of facility location selection. The problem and solutions stated herein are actually used and will be concluded with a concrete application, and therefore will help both practitioners and researchers to observe a factual example. One of the biggest plastics goods producers in Turkey has to decide a location among several options, and asked us (the researchers) to evaluate and find the best alternative for their new plant. There were four different possible locations to evaluate and limited time to come up with a logical option. Given that, criteria for possible evaluation were extracted from the literature and discussed with certain professionals. After the criteria determination, all criteria were enlisted in order to be ranked and compared using AHP method. Throughout the research paper all the steps are explained and shown. The most convenient option was weighted using TOPSIS and presented to the top managers of the company. Consequently the selection is made and the plant has started to be built

___

  • Aktan, Coşkun. C.. "Vergi Psikolojisinin Temelleri ve Vergi Ahlakı" Çimento Endüstrisi İşverenler Sendikası, Ocak, 2012, s.14-22.
  • Allingham, Michael. G., and Agnar Sandmo. "Income Tax Evasion: A Theoretical Analysis", Journal of Public Economics, 1(3-4), 1972, pp. 323-338.
  • Alm, James and Benno Torgler. "Culture Differences and Tax Morale in The United States and in Europe", Journal of Economic Psychology, 27, 2006, pp. 224-246.
  • Bordignon, Massimo. "A Fairness Approach to Income Tax Evasion", Journal of Public Economics, Vol. 52, 1993, pp.345-362.
  • Bulutoğlu, Kenan. Kamu Ekonomisine Giriş, Maliye ve Hukuk Yayınları, Ankara, 2008.
  • Canbay, Tülin ve Güneş Çetin. "Vergiye Uyumu Belirleyen Bir Faktör Olarak Vergi Kültürü", Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 2007, s.52 -64.
  • Cansız, Harun. "Vergi Mükelleflerinin Vergiyi Algılama Hakkındaki Görüşleri: Afyonkarahisar İli Örneği", Afyon Kocatepe Üniversitesi İ.İ.B.F. Dergisi, C.VIII, 2006, s.2.
  • Çetin, Gerger, Güneş, Adnan Gerçek, Çağatan Taşkın, Feride Bakar, and Simla Gü- zel. "Determining The Factors That Affect Taxpayers' Perspective On Tax Administration: Research In Turkey", International Journal of Economics and Finance Studies (IJEFS), Vol., 6, No: 1., 2014, s.18-28.
  • Devos, Ken. "Tax Compliance Theory and the Literature", "Springer Netherlands", 2014, pp.13-64.
  • Feld, Lars. P. and Jean Robert Tyran, "Tax Evasion and Voting: An Experimental Analysis", KYKLOS, Vol. 55, Fasc., 2002, pp.197-222.
  • Frey, Bruno, S., Benno Torgler. "Tax Morale and Conditional Cooperation", Journal of Comparative Economics, 35, 2007, pp. 136-159.
  • Gerçek, Adnan ve Mehmet Yüce, "Mükelleflerin Vergiye Yaklaşımı Açısından Türk Vergi Sisteminin Değerlendirilmesi", Bursa Ticaret ve Sanayi Odası, Bursa, 1998.
  • GİB. 2014-2018 Stratejik Plan, Strateji Geliştirme Başkanlığı Yayın No: 171, Ankara, 2013, s.45.
  • Güth, Werner, Vittoria Levati, and Rupert Sausgruber. "Tax Morale and (De) Centralization - An Experimental Study", Springer ,Public Choice 125, 2005, pp.171-188.
  • Hazman, Gürler, Gülsüm. "Vergi Bilincini Etkileyen Muhtemel Dışsal Etkenlerin Lojistik Regresyon Analizi ile Tespiti", Akademik İncelemeler, Cilt:4 Sayı:1, 2009, s.53-71.
  • İpek, Selçuk. "İdareler arası Vergi Paylaşımına Farklı Bir Yaklaşım: Yerel Vergiler ve Vergi Uyumu", Mahalli İdareler Maliyesi Üzerine Yazılar, (Ed. Figen Altuğ, Özhan Çetinkaya, Selçuk İpek), Ekin Basım Yayın Dağıtım, Bursa, 2010, s. 31-62.
  • James, Simon and Alley Clinton. "Tax Compliance, Self-Assessment and Tax Administration" , Journal of Finance and Management in Public Services 2.2, 2002, pp. 27-42.
  • Kalaycı, Şeref. SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, Asil Yayın Dağıtım, Ankara, 2014.
  • Kirchler, Erich, Stephan Muehlbacher, Barbara Kastlunger and Wahl Ingrid. "Why Pay Taxes? A Review of Tax Compliance Decisions", International Studies Program Working Paper, 2007, pp.07-30.
  • Kitapcı, İsmail. Vergi Etiği- Vergi Psikolojisi, Seçkin Kitapevi, Ankara, 2013.
  • Korlu, R. Kutlu, Özhan Çetinkaya. "Türkiye'deki Belediyelerin Mali Özerkliğinin Öz Gelirler Bağlamında Analizi ve Değerlendirilmesi" Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, Yıl:3, Cilt:3, Sayı:4, 2015, s.95-111.
  • Luttmer, Erzo, F. P. and Monica Singhal. "Tax Morale", Journal of Economic Perspectives-Volume 28, Number 4, 2014, pp.149-168.
  • Murphy, Kristina. "The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders", Law and Human Behavior, Vol. 28, No: 2., 2004, pp.187- 209.
  • OECD, Monitoring Taxpayers' Compliance: A Practical Guide Based on Revenue Body Experience. http://www.oecd.org/ tax/administration/40947920.pdf, 2008 (Erişim: 22.10.2014).
  • Özdamar, Kazım. Paket Programlar ile İstatistiksel Veri Analizi, Kaan Kitabevi, 1999.
  • Radu, Claudia, Florida. "About Tax Compliance: Some Reasons Why People Pay Their Taxes", Scientific Journal of Humanistic Studies, Vol. 6 Issue 10, 2014, pp.107-112.
  • Saruç, Naci, Tolga. Vergi Uyumu, Teori ve Uygulama, Seçkin Kitapevi, Ankara, 2015.
  • Serim, Nilgün, Betül İnam and Dilek Murat. "Factors Affecting Tax Compliance of Taxpayers: The Role of Tax Officer", The Case of Istanbul and Çanakkale, Business and Economics Research Journal, Volume 5, Number 2, 2014, pp. 19-31.
  • Şentürk, Suat, Hayri. "Vergiye Gönüllü Uyum Sağlanmasında Fayda İlkesinin Rolü" OGÜ İİBF Dergisi, 9(3), 2014, s. 129 - 143.
  • Tax Justice Network, Tax Justice Network, The Cost of Abuse: A Briefing Paper on the Cost of Tax Avesion World wide, 2011, http://www.tackletaxhavens. com/Cost_of_Tax_Abuse_ TJN%20Research_23rd_Nov_2011.pdf, (Eri- şim:20.01.2016).
  • Torgler, Benno. "Tax Morale and Institutions" Yale University, Yale Center for International and Area Studies, Crema Workıng Papers, 2003a, pp.1-36.
  • Torgler, Benno. "Theory and Empirical Analysis of Tax Compliance" Dissertation der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften, Basel, den 11, 2003b.
  • Torgler, Benno. "The Importance of Faith: Tax Morale and Religiosity", Journal of Economic Behavior & Organization, Vol. 61, 2006, pp.81-109.
  • Torgler, Benno, and Christopher A. Schaltegger. "Tax Morale and Fiscal Policy", Yale Center for International and Area Studies Workıng Papers, 2005, pp. 1-34.
  • Torgler, Benno, Markus Schaffner and Alison Macintyre. "Tax Complıance, Tax Morale and Governance Quality", Center for Research in Economics, Management and the Arts, 2007, pp.1-41.
  • Torgler, Benno and Friedrich Schneider. "Does Culture Influence Tax Morale? Evidence From Differen European Countries", CREMA Working Paper No. 2004 - 17. Basel, Center for Reserch in Economics, Management and Arts. 2004.
  • Tyler, Tom R. "The Psychology of Legitimacy: A Relational Perspective on Voluntary Deference to Authorities", Personality and Social Psychology Review, 1 (4). 1997.
  • http://stats.oecd.org/, (Erişim Tarihi:20.08.2015).
  • http://www.tackletaxhavens.com/Cost_of_Tax_Abuse_TJN%20Research_23rd_ Nov_2011.pdf, Erişim:20.01.2016).
  • http://www.tuik.gov.tr/, (Erişim: 15.03.2016).