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Vergilerin etkin bir şekilde tahsil edilebilmesinde mükelleflerin vergiye karşı olan tutum ve davranışları oldukça önemlidir. Mükellefin vergiye yönelik tutum ve davranışlarını ise vergi algıları belirlemektedir. Vergi algısının etkileyen faktörler içerisinde en önemlilerinin vergi adalet ve vergi affı olduğunu söylemek mümkündür. Bu çalışmada vergi denetim algısına sahip mükelleflerin vergi adaleti ve vergi affı uygulamalarına bakışını araştırmak amacıyla Uşak ilinde faaliyet gösteren gelir vergisi mükellefleri üzerine ampirik bir çalışma gerçekleştirilmiştir. Elde edilen verilerin yorumlanmasında SPSS 23.0 paket programı kapsamında çapraz tablolar analiz yönteminden yararlanılmıştır. Çalışma sonucunda vergi denetim algısına sahip mükelleflerin vergi adaleti ve vergi aflarına bakışları konusunda bir takım veriler elde edilmiş olup vergi sisteminde adaletin sağlanmasında vergi denetimlerinin yerinin ne denli önemli olduğuna ilişkin bulgulara erişilmiştir. Ayrıca vergi denetimlerinin etkinliğinin önünde vergi aflarının bir engel teşkil ettiği sonucuna da ulaşılmış ve tüm bu hususlarla ilgili bir takım önerilerde bulunulmuştur.
The attitudes and behaviors of taxpayers towards taxes are highly important in effective tax collection. Therefore, tax perceptions determine the attitudes and behaviors of taxpayers towards taxes. We can say that the most important within factors affecting tax perception are tax justice and tax amnesty. In this research an empirical study was carried out on income taxpayers operating in Usak province in order to research the overview of taxpayers with tax auditing perception about tax justice and tax amnesty. Cross tables analysis method within SPSS 23.0 package program was used in interpreting the obtained data. As a result of the study, some data have been obtained about the tax justice and tax amnesties of the taxpayers who have a perception of tax audit. In addition, it was concluded that tax amnesty was an obstacle before the effectiveness of tax audits and some suggestions were made about all these issues.
Attitudes and behaviors of taxpayers towards taxes are highly important in effective tax collection. Therefore, tax perceptions determine the attitudes and behaviors of taxpayers towards taxes. We can say that the most important within factors affecting tax perception are tax justice and tax amnesty. In this research an empirical study was carried out on income taxpayers operating in Usak province in order to research the overviews of taxpayers with tax auditing perception about tax justice and tax amnesty. Cross tables analysis method within SPSS 23.0 package programme was used in interpreting the obtained data. As a result of the study, some data have been obtained about the tax justice and tax amnesties of the taxpayers who have a perception of tax audit. In addition, it was concluded that tax amnesty was an obstacle before the effectiveness of tax audits and some suggestions were made about all these issues.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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