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Gelişmiş ve gelişmekte olan ülkelerde sık sık uygulanan vergi afları gelir arttırıcı ve vergi idaresinin yükünü azaltıcı araç olarak görülmektedir. Bununla birlikte vergi aflarına sık sık başvurulması dürüst vergi mükelleflerinde cezalandırıldığı ve vergi kaçağının yaygın olduğu algısını yaratarak, vergilemede adalet algısını ve vergi uyumunu olumsuz yönde etkilemektedir. Çalışmada vergi aflarının ve vergilemede adalet algısının vergi uyumu üzerindeki etkisinin belirlenmesi amaçlanmıştır. Bu doğrultuda Bursa ilinde 754 ticari kazanç elde eden vergi mükellefine anket gerçekleştirilmiştir. Çalışmada ilk olarak mükelleflerin vergi afları ve vergi adalet algılarına ilişkin ölçeklere faktör analizi uygulanmıştır. Sonrasında elde edilen faktörlerin vergi uyumuna etkisi çoklu doğrusal regresyon analiziyle ortaya konulmuştur. Analiz sonucunda, vergi uyumunun %18,2’sini ceza adaleti, prosedürel adalet ve vergi affı değişkenlerinin açıkladığı görülmüştür. Modeli en iyi açıklayan değişkenin vergi afları olduğu belirlenmiştir. Söz konusu değişkenlerin vergi uyumunu negatif yönde etkilediği görülmüştür. Bu durumda vergi affı uygulamasına sık sık başvurulmamalıdır. Prosedürel adalet algısı açısından vergi kanunları herkese eşit uygulanmalıdır.
In developed and developing countries, tax exemptions are often applied as a means of increasing income and reducing the burden of tax administration. However, frequently applying for tax exemptions creates the perception that fair taxpayers are punished and tax evasion is widespread, negatively affecting the perception of justice in taxation and tax conformity. The study aims to determine the impact of tax exemptions and the perception of justice in taxation on tax compliance. In this regard, a survey was carried out to the taxpayer who earned 754 commercial profits in the Bursa province. The study first applied factor analysis to the measures relating to tax exemptions and tax justice perceptions of the applicants. The impact of the factors obtained later on tax conformity was revealed by multiple linear regression analysis. The analysis found that 18.2% of tax conformity was revealed by penal justice, procedural justice and tax forgiveness variables. The variable that explains the model is tax exemption. These variables have been shown to have a negative impact on tax conformity. In this case, tax forgiveness should not be frequently applied. In terms of procedural justice perception, tax laws should be applied equally to everyone.
Tax amnesties, frequently applied in developed and developing countries, are seen as a means of increasing income and reducing the burden of tax administration. Nevertheless, frequent amnesties of tax amnesties create the perception that fair taxpayers are punished and that tax evasion is widespread, adversely affecting the perception of fairness and tax compliance in taxation. In this study, it is aimed to determine the effect of tax amnesties and perception of fairness on tax compliance. A survey was conducted on taxpayers with 754 commercial earnings. First of all, factor analysis was applied to the scales regarding tax amnesty and tax fairness perceptions of taxpayers. Afterwards, the effect of the obtained factors on tax compliance was determined by multiple linear regression analysis As a result of the analysis, 18,2% of the tax compliance was explained by the variables of retributive fairness, procedural fairness and tax amnesty. The best explanation of the model was determined as tax amnesties. These variables have a negative effect on tax compliance. This case, tax amnesty should not be applied frequently. In terms of procedural fairness, tax laws should be applied equally to all.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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