Vergi Afları Ve Vergilemede Adalet Algısının Vergi Uyumuna Etkisi: Bursa İli Örneği

Yıl 2019, , 409 - 437, 30.12.2019

Zuhal Akbelen Zehra Berna Aydın

https://doi.org/10.37093/ijsi.658995

Cited By: 1

Öz

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.

Anahtar Kelimeler

Vergi Afları, Vergi Uyumu, Dağıtım Adaleti, Ceza Adaleti, Prosedürel Adalet

Destekleyen Kurum

Bursa Uludağ Üniversitesi Bilimsel Araştırma Projeleri Birimi tarafından desteklenmiştir.

Proje Numarası

KUAP (I) -2017/8

THE EFFECT OF TAX AMNESTIES AND TAX FAIRNESS PERCEPTION ON TAX COMPLIANCE: A CASE OF BURSA

Öz

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.

Anahtar Kelimeler

Tax Amnesties, Tax Compliance, Distirubitive Fairness, Procedural Fairness, Retributive Fairness

Proje Numarası

KUAP (I) -2017/8

Kaynakça

• Abdul, Farida (2019). “Tax Compliance Behaviour and Tax System Fairness of Corporate Taxpayers in Kenya”, European Journal of Business and Management, (11) 6, 33-42.
• Aborat, Wubshet (2011). “Taxpayers’ Perception Towards Fairness: Personal Business Profit Taxpayers in Addis Ababa”, (Unpublişhed Master Thesis), Addis Ababa Unıversity School Of Busıness And Public Admınıstratıon, Addis Ababa.
• Alm, James; Beck, William (1990). “Tax Amnesties and Tax Revenues”, Public Finance Quarterly, 18 (4),October, 433–53.
• Alm, James; Beck, William (1991). “Wiping The Slate Clean: İndividual Response to State Tax Amnesties”, Southern Economic Journal, 57 (4), April, 1043-1053.
• Altuğ, E. Figen; Çak, Murat; Şeker, Murat ve Bingöl, Önder (2010). Türkiye'de Vergi Bilinci İstanbul Araştırması, İSMMMO Yayınları, No:134, İstanbul.
• Andreoni, James (1991). “The Desirability of A Permanent Tax Amnesty ”, Journal of Public Economics, 45 (2), July, 143–59.
• Anyongeire, Asap (2012). Personel Norms, Tax Morale and Tax Compliance in Uganda, (Unpublişhed Master Thesis), Makarere University, Uganda.
• Azmi, A. Che; Perumal, A. Kamala (2008). “Tax Fairness Dimensions in An Asian Context: The Malaysian Perspective”, International Review of Business Research Papers, 4 (5), Nowember-December, 11-19.
• Bayer, C-Ralph; Oberhofer, Harald and Winner, Hannes (2015).“The Occurrence of Tax Amnesties: Theory and Evidence”, Journal of Public Economics, 125, 70–82.
• Benk, Serkan; Budak, Tamer ve Çakmak, F. Ahmet (2012). “Tax Professionals’ Perceptions of Tax Fairness: Survey Evidence in Turkey ” , International Journal of Business and Social Science 3 (2), 112-117.
• Besen, Ramazan (2007). Devletin Vergi Alacağının Ortadan Kalkması ve Vergi Aflarının Mükellefler Üzerindeki Etkisine İlişkin Bir Araştırma, (Yayınlanmamış Yüksek Lisans Tezi), Niğde Üniversitesi Sosyal Bilimler Enstitüsü, Niğde.
• Borgne, Le Eric; Baer, Catherine (2008). Tax Amnesties, Theory, Trends and Alternatives, International Monetary Fund, Publication Services, U.S.A.
• Chang, Daryl (2018). Tax Amnesties and Their Potencial Application in New Zealand in 2018- A Critical Literature Rewiew and Hypothetical Case Analysis, (Unpublished Master Thesis), The School of Business and Law of Aucland University and Technology, Aucland.
• Christensen, L. Anne; Weilrich, G. Susan and Newman, MD. Gerbing (1994). ‘The Impact of Education on Perceptions of Tax Fairnes”, Advances in Taxation, 6, 63-94.
• Christensen, L. Anne; Weihrich, G. Susan (1996). ‘Tax fairness: Different Roles, Different Perspectives ”, Advances in Taxation, 8, 27-61.
• Christian, W. Charles; Gupta, Sanjay and Young, C. James (2002). ‘‘Evidence on Subsequent Filing from The State of Michigan’s Income Tax Amnesty’’, National Tax Journal, 55 (4), December, 703-721.
• Coşkun, Recai; Altunışık, Remzi ve Yıldırım, Engin (2017). .Sosyal Bilimlerde Araştırma Yöntemleri (SPSS Uygulamalı), Adapazarı, Sakarya Yayıncılık.
• Çetin, Güneş. (2007). “Vergi Aflarının Vergi Mükelleflerinin Tutum ve Davranışları Üzerindeki Etkisi”, Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 14 (2),171-187.
• Çil, Gözde (2012). Vergi Aflarının Vergi Uyumuna Etkisi: Edirne İline Yönelik Çalışma, (Yayınlanmamış Yüksek Lisans Tezi), Çanakkale 18 Mart Üniversitesi Sosyal Bilimler Enstitüsü, Çanakkale.
• Dicke, Marius; Werboon, Peter (2010). “Trust in Authorities as A Boundary Condition to Procedural Fairness Effects on Tax Compliance”, Journal of Economic Psychology, 3 (1), 80-91.
• Farrar, Jonathan; Kaplan, E. Stewen and Thorne, Linda (2019). “The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions”, Journal of Business Ethics , (154) 1, 167–180.
• Fox, William; Murray, Matthew (2011). ‘‘Bayesian Analysis of the Effect of Amnesties on Tax Revenues and Filing Rates Using A Longitudinal Data Model with Endogenous Switching’’, Center for Business and Economic Research University of Tennessee, February, 1-47.
• Franzoni, L. Alberto (1996). “Punishment and Grace: On the Economics of Permanent Amnesties”, Public Finance / Finances Publiques, 3, 353-68.
• Gerbing, Monica (1988). An empirical Study of Taxpayer Perceptions of Fairness’, (Unpublished PhD Thesis), University of Texas, Texas.
• Gilligan, George; Grant, Richardson. (2005). "Perceptions of Tax fairness and Tax compliance in Australia and Hong Kong ‐ A Preliminary Study", Journal of Financial Crime, 12(4), 331-343.
• Gordon, Daniel; Wen, Jean-François (2017). “A Question of Fairness: Time to Reconsider Income Averaging Provisions, Instıtut C.D. Howe Instıtute Commentary No.494.
• Graetz, Micheal; Wilde, Louis (1993). “The Decision by Strategic Nonfilers to Participate in Income Tax Amnesties”, International Review of Law and Economics, (13) 3, September, 271–83.
• Hofmann, Eva; Hoelzl, Eric and Kirchler, Erich (2008).“Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate” Zeitschrift für Psychologie/Journal of Psychology, 216 (4), 209-217.
• İpek, Selçuk; Kaynar, İlknur ve Öksüz, Mehmet (2012). “Vergi Aflarının Yükümlü Psikolojisi Açısından Değerlendirilmesi: Trakya Bölgesi Örneği”, Hukuk ve İktisat Araştırmaları Dergisi 4 (1), 245-253.
• Jackson, Betty; Milliron, Valerie (1986). “Tax Compliance Research: Findings, Problems and Prospects,” Journal of Accounting Literature, (5) 1, 25-165.
• Kaya, Ayşe (2014). “Vergi Aflarının Vergi Gelirlerine Etkisi: Türkiye Üzerine Ampirik Bir Analiz”, Maliye Dergisi, 167, Temmuz-Aralık, 184-199.
• Koch, Christian; Müller, Cornelius (2015). ‘‘Anticipated Tax Amnesties and Tax Compliance: An Experimental Study”, Conference Paper, Econstor, March, 1-42.
• Kogler, Christoph; Muehlbacher, Stephan and Kirchler, Erich (2015). ‘‘Testing The Slippery Slope Framework among Self-Employed Taxpayers ” Economics of Governance, 16 (2), 125-142.
• Laborda, Julio; Rodrigo, Fernand (2003). ‘‘Tax Amnesties and İncome Tax Compliance: The Case of Spain’’, Fiscal Studies, 24 (1), 73–96.
• Leonard, Herman; Zeckhauser, Richard (1986). “Amnesty and Enforcement Tax Policy”, NBER Working Paper Series, No: 2096,1- 46.
• Luitel, Hari; Sobel, Russell (2007). ‘‘The Revenue Impact of Repeated Tax Amnesties’’, Public Budgeting & Finance / Fall, 9-38.
• Luitel, Hari; Tosun, Serkan (2014). ‘‘A Reexamination of State Fiscal Health and Amnesty Enactment,’’ International Tax and Public Finance, 21 (5), 874–893.
• Mahangila, Deogratious; Holland, Kevin (2015). “Analysis of Procedural and Retributive Justice in Tax Compliance”, The Operations Research Society of Eastern Africa (ORSEA), 5 (1), 113-160.
• Marchese, Carla (2014). ‘‘Tax Amnesties,” İEL Paper in Comparative Analysis of İnstitutions Economics and Law, 17, 8. http://polis.unipmn.it/pubbl/RePEc/uca/ucaiel/iel017.pdf (Erişim Tarihi 3. 04. 2019).
• Niesiobędzka, Malgorzata; Kołodziej, Sabina (2017). “The Fair Process Effect in Taxation: The Roles of Procedural Fairness, Outcome Favorability and Outcome Fairness in The Acceptance of Tax Authority Decisions,” Current Psychology, December,1-8 https://doi.org /10,1007 /s12144-017-9762-x (Erişim Tarihi 3. 04. 2019).
• Richardson, Maryan; Sawyer, Adrian (2001). “A Taxonomy of The Tax Compliance Literature: FurtherFindings, Problems and Prospects,” Australian Tax Forum, 16 (2), 137-320.
• Ross, Justin (2012). ‘‘Forgiveness is Divine, But is İt Good Tax Policy?’’, School of Public and Enviromental Affairs-İndiana University, October.
• Saad, Natrah (2009). “Fairness Perceptions and Compliance Behaviour: The Case of Salaried Taxpayers in Malaysia After Implementation of the Self-Assessment System,” E Journal of Tax Research, (8) 1, 32-63.
• Saad, Natrah (2011). “Fairness Perceptions and Compliance Behaviour: Taxpayers’ Judgments in Self-Assessment Environments”, (Unpublişhed Phd Thesis), University of Canterbury, Canterbury.
• Sawyer, Adrian (2005). ‘‘Targeting Amnesties at Ingrained Evasion – A New Zealand Initiative Warranting Wider Consideration,’’ Revised Version of A Paper Presented The 2005 ATTA Conference, VUW, New Zealand, 1-50.
• Tigist, F. Mama (2017). Tax Fairness, Tax Knowledge and Tax Complexity of Bole Sub City Category "B" Business Profit Taxpayers, (Unpublişhed Master Thesis) St. Mary’s University School of Graduate Studies Department of Accounting. Addis Ababa.
• Topal, Mehmet (2011). Refah Devletine Yönelik Tutumlar ve Vergi Adaleti Algısı: Türkiye Üzerine Bir Araştırma, (Yayınlanmamış Doktora Tezi), Karademiz Teknik Üniversitesi Sosyal Bilimler Enstitüsü, Trabzon.
• Torgler, Benno (2003). “Beyond Punıshment: A Tax Compliance Experıment with Taxpayers in Costa Rica,” Revista de Análisis Económico, Junio, (18) 1, 27-56.
• Torgler, Benno; Schaltegger, Christoph and Schaffner, Markus (2003). ‘‘Is Forgiveness Divine? A Cross- Culture Comparison of Tax Amnesties Schweiz’’, Zeitschrift Für Volkswirtschaft Und Statistik, 139 (3), 375-396.
• Torgler, Benno; Schaltegger, Christoph (2005). ‘‘Tax Amnesties and Political Participation’’, Public Finance Review, 33 (3), May, 403-431.
• Uchitelle, Elliot (1989). “The Effectiveness of Tax Amnesty Programs in Selected Countries,” Federal Reserve Bank of New York Quarterly Review/ Autumn, 48-53.
• Viljoen, Zarane. (2017). An Explatory Study of Tax Fairness D,mensions of Individual Taxpayers in South Africa, (Unpublished Master Thesis), The Faculty of Economic and Management Sciences of University of Pretoria, Proteria.
• Villalba, Miguel (2017). ‘‘On the Efects of Repeated Tax Amnesties’’, Journal of Economics and Political Economy, 4 (3), September, 286-301.
• Wenzel Michael (2003). “Tax Compliance and The Psychology of Justice: Mapping The Field”, Taxing Democracy: Understanding Tax Avoidance and Evasion. (Ed) Braithwaite Valerie, Ashgate; Hants, UK, 41–69.
• Ya’u, Abba; Saad, Natrah (2018). “Trust as Moderating Variable in The Relationship Between Fairness Perceptions and Voluntary Tax Compliance in Nigeria: A Theoretical Framework”, Journal of Advanced Research in Business and Management Studies 10, 128-39.
• Yeniçeri, Harun (2004). “Beyan Esasına Dayanan Vergilerde Vergi Kayıp ve Kaçaklarının Psikolojik Nedenlerinin Tespitine Yönelik Bir Uygulama, Türkiye’de Vergi Kayıp ve Kaçakları, Önlenmesi Yolları”, 19. Türkiye Maliye Sempozyumu, 10-14 Mayıs, Uludağ Üniversitesi, Antalya, 908-927. http://maliyesempozyumu.org/wp-content/uploads/2016/11/Maliye-Sempozyumu_19.pdf ( Erişim Tarihi 03. 04. 2019).
• Yong, Sue; Rametse, Nthati (2010). “The Influence of Procedural Fairness on The Small Business Entrepreneurs and Their Perception of The Tax Authority: A Case Study Approach,” International Review of Business Research Papers, 6 (1), 487-512.
• Yuesti, Anik (2018). “Taxpayer Compliance Analysis of Tax Amnesty Application as Effort Improvement of Increasing on Countryincomeand Development through Tax Sector,” İnternational Journal of Business and Management, 7 (5), May, 29-36.