Araştırma Makalesi
BibTex RIS Kaynak Göster

Tax Compliance and Spatial Differences in Turkey, 2013-2020

Yıl 2022, Cilt: 6 Sayı: 3, 1433 - 1456, 14.09.2022
https://doi.org/10.25295/fsecon.1094397

Öz

Tax compliance is a term that refers to the capacity of the government in order to collect taxes without too much effort. Also, tax compliance shows the level of willingness of the citizens and companies to pay their taxes without seeking systemic gaps in the tax system. Tax compliance is especially important for developing countries to find resources to fulfill public expenditures. That's why it is affected by various factors such as age, education, trust for the incumbent, foreign trade, etc. However, the tax compliance of the various spatial units is not the same. This is very important especially when the economic activities of the citizens and companies and the taxes that they are subjected to pay are specified and collected at the local levels. There might be various spatial tendencies in terms of tax compliance and it is very important to know them at the spatial level for the government. In that context, in this study, the factors that have been affected by the spatial units for tax compliance are investigated at the province level. Findings show that tax compliance is affected by demographic variables and penalties. However, penalties impact tax compliance negatively in Turkey. Also, tax compliance is not the same nationwide and there are various spatial regimes based on the ratio between tax collecting and tax assessment.

Kaynakça

  • Aktaş Güzel, Sonnur, Gökhan Özer, and Murat Özcan. 2019. “The Effect of the Variables of Tax Justice Perception and Trust in Government on Tax Compliance: The Case of Turkey.” Journal of Behavioral and Experimental Economics 78:80–86. doi: 10.1016/j.socec.2018.12.006.
  • Alm, James, Betty R. Jackson, and Michael McKee. 1993. “Fiscal Exchange, Collective Decision Institutions, and Tax Compliance.” Journal of Economic Behavior & Organization 22(3):285–303.
  • Alm, James, and Mohammad Yunus. 2009. “Spatiality and Persistence in US Individual Income Tax Compliance.” National Tax Journal 62(1):101–24.
  • Anselin, Luc. 1988. “Lagrange Multiplier Test Diagnostics for Spatial Dependence and Spatial Heterogeneity.” Geographical Analysis 20(1):1–17.
  • Anselin, Luc, and Anil K. Bera. 1998. “Spatial Dependence in Linear Regression Models with an Introduction to Spatial Econometrics.” Statistics Textbooks and Monographs 155:237–90.
  • Anselin, Luc, and Sergio J. Rey. 2014. Modern Spatial Econometrics in Practice: A Guide to GeoDa, GeoDaSpace and PySAL. Chicago, IL: GeoDa Press. Barbuta-Misu, Nicoleta. 2011. “A Review of Factors for Tax Compliance.”
  • Besley, Timothy, and Torsten Persson. 2014. “Why Do Developing Countries Tax So Little?” Journal of Economic Perspectives 28(4):99–120. doi: 10.1257/jep.28.4.99. Bilgin, Handan Kaynar. 2011. “Türkiye’de Vergi Ahlakinin Belirleyicileri1.” METU Studies in Development 38(2):167.
  • Casal, Sandro, Christoph Kogler, Luigi Mittone, and Erich Kirchler. 2016. “Tax Compliance Depends on Voice of Taxpayers.” Journal of Economic Psychology 56:141–50. doi: 10.1016/j.joep.2016.06.005.
  • Chow, Gregory C. 1960. “Tests of Equality Between Sets of Coefficients in Two Linear Regressions.” Econometrica 28(3):591. doi: 10.2307/1910133. Daude, Christian, Hamlet Gutiérrez, and Ángel Melguizo. 2012. “What Drives Tax Morale?”
  • van Dijke, Marius, and Peter Verboon. 2010. “Trust in Authorities as a Boundary Condition to Procedural Fairness Effects on Tax Compliance.” Journal of Economic Psychology 31(1):80–91. doi: 10.1016/j.joep.2009.10.005.
  • Doran, Michael. 2009. “Tax Penalties and Tax Compliance.” Harvard Journal on Legislation 46:111.
  • Dörrenberg, Philipp, and Andreas Peichl. 2017. “Tax Morale and the Role of Social Norms and Reciprocity.”
  • García, Gloria Alarcón, José Daniel Buendía Azorín, and María del Mar Sánchez de la Vega. 2018. “Tax Evasion in Europe: An Analysis Based on Spatial Dependence.” Social Science Quarterly 99(1):7–23.
  • Hibbs, Douglas A., and Violeta Piculescu. 2010. “Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy.” American Journal of Political Science 54(1):18–33. doi: 10.1111/j.1540-5907.2009.00415.x.
  • Hofmann, Eva, Martin Voracek, Christine Bock, and Erich Kirchler. 2017. “Tax Compliance across Sociodemographic Categories: Meta-Analyses of Survey Studies in 111 Countries.” Journal of Economic Psychology 62:63–71. doi: 10.1016/j.joep.2017.06.005.
  • İpek, Selçuk, and İlknur Kaynar. 2009. “Demografik faktörlerin vergi uyumuna etkisi: Bir anket çalışmasının sonuçları.” Maliye Dergisi 0(157):116–30.
  • Jimenez, Peggy, and Govind S. Iyer. 2016. “Tax Compliance in a Social Setting: The Influence of Social Norms, Trust in Government, and Perceived Fairness on Taxpayer Compliance.” Advances in Accounting 34:17–26. doi: 10.1016/j.adiac.2016.07.001.
  • López-Laborda, Julio, Jaime Vallés-Giménez, and Anabel Zárate-Marco. 2021. “Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization.” International Regional Science Review 44(2):289–317.
  • Mendoza, Juan P., Jacco L. Wielhouwer, and Erich Kirchler. 2017. “The Backfiring Effect of Auditing on Tax Compliance.” Journal of Economic Psychology 62:284–94. doi: 10.1016/j.joep.2017.07.007.
  • Nur-tegin, Kanybek D. 2008. “Determinants of Business Tax Compliance.” The B.E. Journal of Economic Analysis & Policy 8(1). doi: 10.2202/1935-1682.1683. Torgler, Benno. 2005. “Tax Morale and Direct Democracy.” European Journal of Political Economy 21(2):525–31. doi: 10.1016/j.ejpoleco.2004.08.002.
  • Tunçer, Mehmet. 2002. “Hükümet-Birey İlişkilerinin Vergi Uyumuna Etkisi ve Türkiye.” Ankara Üniversitesi SBF Dergisi 57(3).
  • Tunçer, Mehmet. 2005. “Vergi Yardimcilarinin Vergi Uyumuna Etkisi.” Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 7(1):217–28.
  • Witte, Ann D., and Diane F. Woodbury. 1985. “The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the u.s. Individual Income Tax.” National Tax Journal 38(1):1–13. doi: 10.1086/NTJ41791992.
  • Yunus, Nuridayu, and Rosiati Ramli. 2017. “Tax Penalties and Tax Compliance of Small Medium Enterprises (SMEs) in Malaysia.”
  • Yurdadoğ, Volkan, Ramazan Gökbunar, and Barış Tunçay. 2016. “Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış.” Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 807–807. doi: 10.18657/yonveek.281968.

Türkiye’de Vergi Uyumu ve Mekansal Farklılıklar, 2013-2020

Yıl 2022, Cilt: 6 Sayı: 3, 1433 - 1456, 14.09.2022
https://doi.org/10.25295/fsecon.1094397

Öz

Vergi uyumu, hükümetlerin çok fazla çaba harcamadan vergi toplama kapasitesini ifade eden bir terimdir; vatandaşların ve şirketlerin vergi sisteminde sistemik boşluklar aramadan vergilerini ödemeye ne kadar istekli olduklarını gösterir. Vergi uyumu özellikle gelişmekte olan ülkelerin kamu harcamalarını karşılayacak kaynakları bulmaları açısından önemlidir. Vergi uyumu; yaş, eğitim, hükümete duyulan güven, dışa açıklık gibi çeşitli faktörlerden etkilenir. Lakin çeşitli mekânsal birimlerin vergi uyumu aynı değildir. Bu, özellikle mükelleflerin ekonomik faaliyetleri ve ödemekle yükümlü oldukları vergilerin yerel düzeyde belirlendiği ve toplandığı durumlarda önem arz eder. Vergi uyumu açısından çeşitli mekânsal eğilimler olabilir ve bunları mekânsal düzeyde bilmek hükümet için stratejik öneme sahiptir. Bu çalışmada, Türkiye’de il düzeyinde vergi uyumu için mekânsal birimlerden etkilenen faktörler araştırılmıştır. Bulgular, vergi uyumunun demografik değişkenlerden ve cezalardan etkilendiğini göstermektedir. Lakin cezalar Türkiye'de vergi uyumunu olumsuz etkilemektedir. Ayrıca, vergi uyumu ülke genelinde aynı değildir ve Tahsilat/Tahakkuk oranına göre değişen farklı mekânsal rejimler mevcuttur.

Kaynakça

  • Aktaş Güzel, Sonnur, Gökhan Özer, and Murat Özcan. 2019. “The Effect of the Variables of Tax Justice Perception and Trust in Government on Tax Compliance: The Case of Turkey.” Journal of Behavioral and Experimental Economics 78:80–86. doi: 10.1016/j.socec.2018.12.006.
  • Alm, James, Betty R. Jackson, and Michael McKee. 1993. “Fiscal Exchange, Collective Decision Institutions, and Tax Compliance.” Journal of Economic Behavior & Organization 22(3):285–303.
  • Alm, James, and Mohammad Yunus. 2009. “Spatiality and Persistence in US Individual Income Tax Compliance.” National Tax Journal 62(1):101–24.
  • Anselin, Luc. 1988. “Lagrange Multiplier Test Diagnostics for Spatial Dependence and Spatial Heterogeneity.” Geographical Analysis 20(1):1–17.
  • Anselin, Luc, and Anil K. Bera. 1998. “Spatial Dependence in Linear Regression Models with an Introduction to Spatial Econometrics.” Statistics Textbooks and Monographs 155:237–90.
  • Anselin, Luc, and Sergio J. Rey. 2014. Modern Spatial Econometrics in Practice: A Guide to GeoDa, GeoDaSpace and PySAL. Chicago, IL: GeoDa Press. Barbuta-Misu, Nicoleta. 2011. “A Review of Factors for Tax Compliance.”
  • Besley, Timothy, and Torsten Persson. 2014. “Why Do Developing Countries Tax So Little?” Journal of Economic Perspectives 28(4):99–120. doi: 10.1257/jep.28.4.99. Bilgin, Handan Kaynar. 2011. “Türkiye’de Vergi Ahlakinin Belirleyicileri1.” METU Studies in Development 38(2):167.
  • Casal, Sandro, Christoph Kogler, Luigi Mittone, and Erich Kirchler. 2016. “Tax Compliance Depends on Voice of Taxpayers.” Journal of Economic Psychology 56:141–50. doi: 10.1016/j.joep.2016.06.005.
  • Chow, Gregory C. 1960. “Tests of Equality Between Sets of Coefficients in Two Linear Regressions.” Econometrica 28(3):591. doi: 10.2307/1910133. Daude, Christian, Hamlet Gutiérrez, and Ángel Melguizo. 2012. “What Drives Tax Morale?”
  • van Dijke, Marius, and Peter Verboon. 2010. “Trust in Authorities as a Boundary Condition to Procedural Fairness Effects on Tax Compliance.” Journal of Economic Psychology 31(1):80–91. doi: 10.1016/j.joep.2009.10.005.
  • Doran, Michael. 2009. “Tax Penalties and Tax Compliance.” Harvard Journal on Legislation 46:111.
  • Dörrenberg, Philipp, and Andreas Peichl. 2017. “Tax Morale and the Role of Social Norms and Reciprocity.”
  • García, Gloria Alarcón, José Daniel Buendía Azorín, and María del Mar Sánchez de la Vega. 2018. “Tax Evasion in Europe: An Analysis Based on Spatial Dependence.” Social Science Quarterly 99(1):7–23.
  • Hibbs, Douglas A., and Violeta Piculescu. 2010. “Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy.” American Journal of Political Science 54(1):18–33. doi: 10.1111/j.1540-5907.2009.00415.x.
  • Hofmann, Eva, Martin Voracek, Christine Bock, and Erich Kirchler. 2017. “Tax Compliance across Sociodemographic Categories: Meta-Analyses of Survey Studies in 111 Countries.” Journal of Economic Psychology 62:63–71. doi: 10.1016/j.joep.2017.06.005.
  • İpek, Selçuk, and İlknur Kaynar. 2009. “Demografik faktörlerin vergi uyumuna etkisi: Bir anket çalışmasının sonuçları.” Maliye Dergisi 0(157):116–30.
  • Jimenez, Peggy, and Govind S. Iyer. 2016. “Tax Compliance in a Social Setting: The Influence of Social Norms, Trust in Government, and Perceived Fairness on Taxpayer Compliance.” Advances in Accounting 34:17–26. doi: 10.1016/j.adiac.2016.07.001.
  • López-Laborda, Julio, Jaime Vallés-Giménez, and Anabel Zárate-Marco. 2021. “Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization.” International Regional Science Review 44(2):289–317.
  • Mendoza, Juan P., Jacco L. Wielhouwer, and Erich Kirchler. 2017. “The Backfiring Effect of Auditing on Tax Compliance.” Journal of Economic Psychology 62:284–94. doi: 10.1016/j.joep.2017.07.007.
  • Nur-tegin, Kanybek D. 2008. “Determinants of Business Tax Compliance.” The B.E. Journal of Economic Analysis & Policy 8(1). doi: 10.2202/1935-1682.1683. Torgler, Benno. 2005. “Tax Morale and Direct Democracy.” European Journal of Political Economy 21(2):525–31. doi: 10.1016/j.ejpoleco.2004.08.002.
  • Tunçer, Mehmet. 2002. “Hükümet-Birey İlişkilerinin Vergi Uyumuna Etkisi ve Türkiye.” Ankara Üniversitesi SBF Dergisi 57(3).
  • Tunçer, Mehmet. 2005. “Vergi Yardimcilarinin Vergi Uyumuna Etkisi.” Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 7(1):217–28.
  • Witte, Ann D., and Diane F. Woodbury. 1985. “The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the u.s. Individual Income Tax.” National Tax Journal 38(1):1–13. doi: 10.1086/NTJ41791992.
  • Yunus, Nuridayu, and Rosiati Ramli. 2017. “Tax Penalties and Tax Compliance of Small Medium Enterprises (SMEs) in Malaysia.”
  • Yurdadoğ, Volkan, Ramazan Gökbunar, and Barış Tunçay. 2016. “Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış.” Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 807–807. doi: 10.18657/yonveek.281968.
Toplam 25 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Fırat Gündem 0000-0002-0092-7426

Yayımlanma Tarihi 14 Eylül 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 6 Sayı: 3

Kaynak Göster

APA Gündem, F. (2022). Türkiye’de Vergi Uyumu ve Mekansal Farklılıklar, 2013-2020. Fiscaoeconomia, 6(3), 1433-1456. https://doi.org/10.25295/fsecon.1094397

 Fiscaoeconomia is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.