Citation Number
1
Views
56
Downloands
18
Vergi afları, gelişmiş ve gelişmekte olan ülkelerde hükümetlerin sıklıkla başvurduğu bir uygulamadır. Ülkemizde sık sık vergi affı uygulamasına gidilmektedir. Mükelleflerin vergi affına ilişkin görüşlerini birçok faktörün yanı sıra sosyoekonomik faktörler de etkilemektedir. Bu çalışmada sosyoekonomik faktörlerin mükelleflerin vergi aflarına ilişkin görüşleri açısından önemi ortaya konmaya çalışılmaktadır. Çalışmada sosyoekonomik faktörler çalışmanın kısıtları çerçevesinde yaş, cinsiyet, eğitim ve kazanç aralıkları itibariyle ele alınmıştır. Kolayda örnekleme yöntemi ile 2017 yılında Bursa ilinde vergi mükelleflerine 754 anket uygulanmış veriler elde edilmiştir. Yapılan ki-kare analizi sonucunda ‘Vergi afları sonrasında, mükelleflerin daha sıkı gözetim ve denetim altında tutulmaları vergiye uyumu arttırır’, ‘Vergi afları dürüst mükelleflerde cezalandırıldıkları algısını yaratır’ ve ‘Vergi afları kayıt dışı işlemleri vergi sistemine dâhil ederek vergi tabanını genişletir’ önermeleri ile eğitim, kazanç aralığı değişkenleri arasında anlamlı bir ilişki bulunmuştur. Buna karşın yaş ve cinsiyet değişkenleri ile anlamlı bir ilişki bulunamamıştır. Diğer bir deyişle sosyoekonomik faktörler vergi affına ilişkin görüşler açısından önemlidir ve vergi affına ilişkin görüşlerde farklılıklar yaratır.
Tax amnesty is a practice that governments often apply in developed and under developed countries. Tax amnesty is also frequently applied in our country. Taxpayers' views are affected by socio-economic factors as well as by many other factors. In this study, it is aimed to reveal the importance of socio-economic factors in terms of taxpayers' views on tax amnesty. In the study, socio-economic factors were discussed in terms of age, gender, education and earning ranges within the limits of the study. Using convenience sampling method, 754 questionnaires were applied to taxpayers in the province of Bursa in 2017. As a result of the chi-square analysis, a significant relationship was found between the propositions that 'strict supervision and audits of taxpayers after tax amnesties increase tax compliance', 'tax amnesties create the perception on honest taxpayers to be punished' and 'tax amnesties expand the tax base by including informal transactions in the tax system'. A significant relationship was found between the variables of education and earning range through these propositions. However, there was no significant difference in age and gender. In other words, socio-economic factors are important for taxpayers' views on tax amnesty and may lead to differences in their views on tax amnesty.
Tax amnesty is a practice that governments often apply in developed and under developed countries. Tax amnesty is also frequently applied in our country. Taxpayers’ views are affected by socio economic factors as well as by many other factors. In this study, it is aimed to reveal the importance of socio-economic factors in terms of taxpayers’ views on tax amnesty. In the study, socio-economic factors were discussed in terms of age, gender, education and earning ranges within the limits of the study. Using convenience sampling method, 754 questionnaires were applied to taxpayers in the province of Bursa in 2017. As a result of the chi-square analysis, a significant relationship was found between the propositions that ‘strict supervision and audits of taxpayers after tax amnesties increase tax compliance’, ’tax amnesties create the perception on honest taxpayers to be punished’ and ‘tax amnesties expand the tax base by including informal transactions in the tax system’. A significant relationship was found between the variables of education and earning range through these propositions. However, there was no significant difference in age and gender. In other words, socio-economic factors are important for taxpayers' views on tax amnesty and may lead to differences in their views on tax amnesty.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
Article Detail 
Citation Owners
Similar Articles
Download PDF
Journal Information
Listen Paper
Print This Page
Share
Mendeley
