Yükümlü psikolojisi açısından vergilendirme ve bir uygulama örneği
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Date
2014-05-29
Authors
Aydoğdu, Cansu
Journal Title
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Volume Title
Publisher
Uludağ Üniversitesi
Abstract
Vergi, sosyal ve mali bir olgu olmakla birlikte, içine insan öğesini de aldığından, psikolojik de bir olgudur. Vergilemenin bir tarafı da mükellefler olduğundan, mükelleflerin vergiye karşı gösterecekleri tutum ve davranışların, vergi politikalarının etkin uygulanması sürecinde dikkate alınması gerekmektedir. İşte bu noktada, yükümlünün psikolojisi önem kazanmaktadır. Mükelleflerin vergiye karşı tutum ve davranışları; gelir düzeyi, enflasyon, vergi yükü gibi ekonomik ve mali faktörlere ve vergi ahlakı, vergi bilinci gibi ekonomik olmayan faktörlere göre belirlenir. Bu faktörlere bağlı olarak mükellefler, aktif ve pasif tepkilerle vergiye karşı gelebilmektedirler. Çalışmamızın amacı, yükümlünün vergiye karşı tutumlarını ve bunları belirleyen faktörler içinde vergi psikolojine etki eden unsurları belirlemek ve Türkiye'deki mevcut durumu ortaya koymaktır. Böylelikle hem vergi mükellefi hem de vergi yönetimi açısından vergi psikolojisinin yeri ve önemi görülebilecektir. Çalışmamızda, vergi psikolojisine bir perspektif kazandırmak amacıyla konu teorik olarak incelenmiş, Türkiye açısından değerlendirme yapılmış, alan araştırmasıyla desteklenmiştir. Alan araştırmasında, Bursa il merkezinde 470 mükellef üzerinde yapılan anket çalışmasının bulguları ortaya konmuştur.
Besides being a social and financial fact, tax is also a psychological fact. As the taxpayers constituting one side of the taxation, their attitute and behaviour towards the tax must be taken into account during effective application of tax policies. So in this situation, psychology of the taxpayer becomes important. The attitutes and behaviours of taxpayers towards tax are defined by economical and financial factors such as level of income, inflation, tax load and by non-economic factors such as fiscal ethics and tax awareness. Depending on these factors, taxpayers could contravene the tax by active and passive reactions. The aim of our study is; defining the approaches of the taxpayer to the tax and determining the factors affecting psychology of taxation among these approaches and on the other side expressing the current situation in Turkey. In this way, the position and the importance of psychology of taxation could be noted in terms of both the tax payer and the tax management. In our study, the subject is analyzed theoretically in order to give a perspective to psychology of taxation and also the subject evaluated for Turkey supporting by a field survey. In the field survey, the findings of the study of survey on 470 taxpayers in the center of Bursa city are expressed.
Besides being a social and financial fact, tax is also a psychological fact. As the taxpayers constituting one side of the taxation, their attitute and behaviour towards the tax must be taken into account during effective application of tax policies. So in this situation, psychology of the taxpayer becomes important. The attitutes and behaviours of taxpayers towards tax are defined by economical and financial factors such as level of income, inflation, tax load and by non-economic factors such as fiscal ethics and tax awareness. Depending on these factors, taxpayers could contravene the tax by active and passive reactions. The aim of our study is; defining the approaches of the taxpayer to the tax and determining the factors affecting psychology of taxation among these approaches and on the other side expressing the current situation in Turkey. In this way, the position and the importance of psychology of taxation could be noted in terms of both the tax payer and the tax management. In our study, the subject is analyzed theoretically in order to give a perspective to psychology of taxation and also the subject evaluated for Turkey supporting by a field survey. In the field survey, the findings of the study of survey on 470 taxpayers in the center of Bursa city are expressed.
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Keywords
Vergileme, Vergi psikolojisi, Vergi mükellefinin davranışları, Vergi yönetimi, Taxation, Tax psychology, Taxpayer’s behaviors, Tax management
Citation
Giray, C. (2014). Yükümlü psikolojisi açısından vergilendirme ve bir uygulama örneği. Yayınlanmamış yüksek lisans tezi. Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.