CEO Narsisizmi Kurumsal Vergiden Kaçınmayı Nasıl Etkiler?

Year 2022, Volume: 6 Issue: 2, 137 - 159, 31.12.2022

Selahaddin Şamil Fidan , Halit Keskin , Doğan Başar

https://doi.org/10.7596/jebm.31122022.001

Abstract

Vergiden kaçınmayı etkileyen faktörler alan yazınında örgütsel düzeydeki değişkenler açısından yaygın bir şekilde incelenmiştir. Bununla birlikte, vergiden kaçınma davranışını etkileyen bireysel faktörler alan yazınında yeterince çalışılmamıştır. Bu çalışma, vergiden kaçınmayı etkileyen bireysel bir değişken olarak CEO’ların narsistik eğilimini incelemeyi amaçlamaktadır. Çalışma kapsamında, CEO narsisizmi ve vergiden kaçınma davranışı arasındaki nedensel mekanizma aydınlatılmıştır. CEO narsisizmi çalışmalarında yaygın olarak kullanılan ölçüm süreçlerine değinilmiştir. Son olarak, CEO narsisizminin vergiden kaçınma davranışı üzerindeki etkisini düzenleyebilme potansiyeli olan değişkenler gelecek araştırma önerisi olarak sunulmuştur.

Keywords

Vergiden Sakınma, Kişilik, CEO Narsisizmi, Ölçüm Süreci, Narsisizm

How Does CEO Narcissism Affect Corporate Tax Avoidance?

Abstract

The impact of organizational-level characteristics on corporate tax avoidance has been extensively researched in the academic literature. However, the scholarly literature has not adequately studied individual factors influencing tax avoidance behavior. The purpose of this study is to examine the narcissistic tendency of CEOs as an individual-level variable that influences tax avoidance. The causality mechanism between CEO narcissism and tax avoidance behavior has been clarified within the scope of the study. The measurement procedures widely employed in CEO narcissism research are explained in this article. Finally, as a future research agenda, moderator variables that can regulate the influence of CEO narcissism on tax avoidance behavior are offered.

Keywords

Corporate Tax Avoidance, Personality, CEO Narcissism, Narcissism, Measurement Process

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