Neo-Kurumsal Perspektif ile Vergi Uyumsuzluğunu Anlamak: Türkiye’deki Bir Kamuoyu Araştırmasından Bulgular

Abstract

Conventionally, those engaging in tax non-compliance are explained as rational economic actors doing so when the benefits outweigh the costs. However, many individuals are still compliant to their tax regimes even when the pay-off from tax evasion is greater than the costs. The result is the emergence of a social actor perspective that gives primacy to tax morale when explaining tax noncompliance. Through the lens of neo-institutionalist theory, this approach argues that citizens behave in ways that reflect the normative, cultural-cognitive and regulatory rules of their institutional environments. To test this theory, we have analyzed a representative micro survey of 2,528 citizens in Turkey. The finding we have obtained in this paper using an econometric analysis is that high tax morale is significantly more likely when there is trust in government (the normative dimension), feeling of belonging to the nation (the cultural-cognitive dimension) and perceptions of the risk and severity of punishment (regulatory-instrumental dimension). It displays the importance of the tax morale approach when explaining and tackling tax non-compliance in Turkey.

A Influência dos Fatores Institucionais na Moral Tributária de Empreendedores

“…Percepção da probabilidade de detecção da evasão fiscal (auditorias). (Kayaoglu & Williams, 2020) efetividade da fiscalização (Fisco) RD1 utilização da informatização na fiscalização RD2 suficiência de auditores para fiscalização RD3 controle e monitoramento contínuo da fiscalização (Fisco) RD4…”

“…Percepção do nível de penalidades aplicadas pelas autoridades tributárias. (Kayaoglu & Williams, 2020) impacto das penalidades sobre a reputação SP1 severidade das multas SP2 rigor das punições SP3 geral do rigor das punições SP4 efetividade da penhora como penalidade tributária. SP5…”

Corruption and Tax Noncompliance Variables: An Empirical Investigation From Yemen

“…Various studies on the education level of taxpayers has established that education has a strong (positive relationship) effect on increasing the awareness of taxpayers' as well as tax compliance behaviour (Kayaoglu & Williams, 2020;Mansor & Gurama, 2016;Kasipillai et al, 2000;McGee & Bose, 2007;Al-Ttafi, 2009;Palil & Mustapha, 2011;Palil, Akir, & Ahmad, 2013). On the other hand, some studies have indicated that the higher the level of education of taxpayers, the lower the anticipated rate of compliance (Ross & McGee, 2011;Yalama & Gumus, 2013).…”