Serkan BENK * Tamer BUDAK ** ticarete konu hareketli ve oynak hale gelmesi vergi uyumu konusunu ulusal boyutlardan.

Transkript

1 - Serkan BENK * Tamer BUDAK ** ir ticarete konu hareketli ve oynak hale gelmesi vergi uyumu konusunu ulusal boyutlardan - vergiler ka * **

2 166 Prof. Dr. Metin T - er, mu ifadesi olan neo- - urulup vergi idaresine teslim edilmesi ve vergi (Roth, Scholz, ve Witte 1998). Andreoni, Erard ve Feinstein,

3 167 OECD, ver 2006, 28). Teknik vergi uyumu ise, vergilerin kanunlarda belirtilen teknik rek II. NEO- Neo- Fischer, Wartick ve Mark, 1992). Neo-klasik

4 168 Prof. Dr. Metin T -klasik paradigma Neoer belirlemektedir (Benk ve neo p r, X W W-X f) (r (X u; E[U] = (1 - p)u(w rx) + pu(w rx - (W-X bkz. Allingham ve Sandmo (1972).

5 169 i- ii- Allingham ve Sandmo Neo-

6 170 Prof. Dr. Metin T z, - - arda kastedilen vergi denetimlerindeki belirsizliklerdir. Benzer olarak, Slemrod da b

7 171 III. NEO- Robben, Elffers ve Hessing 1991 Webley, 2010) Kirchler, Muehlbacher, Kastlunger ve Wahl Ancak ne var ki neo- Neo- Neo- 2005: 9).

8 172 Prof. Dr. Metin T Kaynak: Kirchler, vergi denetimi ve cezalar gi Kaynak: Alm, Kirchler, ve Muehlbacher, 2012.

9 173 Neo-klasik verg Kirchler, Muehlbacher, Gangl, Hofmann, Kogler, C. ve Pollai Alm, Kirchler ve Muehlbacher, 2012). Alm, (Sakurai ve Brathwaite, 2003). (Alm, Kirchler ve Muehlbacher, 2012 da -klasik paradigma vergileme ile ilgili sadece bir -maliyet analizine

10 174 Prof. Dr. Metin T Slippery Slope Framework paradigma ortaya Kirchler, Hoelzl, ve Wahl, 2008; Benk and incelemektedir. Kaynak: Kirchler, etkilidir (Andreoni, Erard ve Feinstein, 1998; Collins ve Plumlee,1991). Vergi

11 175 (Kirchler, Hoelzl, ve Wahl, 2008). gi ikliminin vergi uyumunu Neodevletin denetimler ve cezalar yoluyla bireyin fayda fonksiyonunu fiziksel, sosy

12 176 Prof. Dr. Metin T Wartick ve Mark, 1992 Andreoni, Erard ve Feinstein, 1998; Fischer, (Alm, Cherry, Jones, ve McKee, lmektedir (Castelfranchi ve Falcore, 2010). ve Falcone, 2010). 1996), Sosyal (Welch, Rivera, Conway, Yonkoski, Lupton, ve Giancola, 2005). Falcone, 2010).

13 177 rine (Feld ve Tyran, 2002) ya da vergi idaresinin Torgler, 2011), sosyal normlara (Cullis ve Lewis, 1997; Wenze motivasyonlara (Feld ve Tyran, 2002; Frey ve Jegen, 2001) ve devlet ile Kaygan tepe modeli vergileme iklimlerini meydana getirecektir (Alm, Torgler, 2011). Kaygan tepe - Alm et al., 2012a). - ve Wahl, 2010; Wah -

14 178 Prof. Dr. Metin T Kaynak: Gangl, Hofman ve Kirchler, ol vergi idaresi-

15 179 vergi otoritesinin sahip ol mli bir duygu ile -klasik

16 180 Prof. Dr. Metin T paradigma, vergi -klasik - - homoeconomicus -klasik dir. - Tepe Modeli, hem ek sahiptir.

17 181 Organization science, Vol., 12(2): analysis. Journal of Public Economics, Vol., 1: Journal of Business Ethics, Vol., 101: as Journal of Economic Psychology, Vol., 31: ALM, J., KIRCHLER, E., MUEHLBACHER, S., GANGL, K., HOFMANN, E., analyzing tax comp CESifo forum, Vol., 13(2): Economic Analysis and Policy, Vol., 42(2): Kyklos, Vol., 48 (1): Economic Literature, Vol., 36: BECKER, G. Political Economy, Vol., 76: Journal of enforced tax compliance: Empirical evidence for the slippery slope framework from African Journal of Business Management, Vol., 6(4): , 1(4): BENK, S., ve KARAYILMAZLAR, E., (2010), Ekonomi, Politika, Sosyoloji ve Sosyal Psikoloji Perspektifinden Bir BRONDOLO, J., (2009), Collecting taxes during an economic crisis: challenges and policy options, (No ), International Monetary Fund. CASTELFRANCHI, C., and FALCONE, R., (2010), Trust theory: A socio-cognitive and computational model, West Sussex, Wiley.. CO Vol., 13(4):

18 182 Prof. Dr. Metin T CULL Journal of Accounting Literature, Vol., 13(1): (2-3): polic Public Finance Review, Vol., 19 (1): Economic Association, Vol., 7: FELD, L. P., and FREY, B. S., (2002), Trust breeds trust: How tax Economics of Governance, Vol. 3: Kyklos, Vol., 55: of the European Literature, Vol., 11(1): Journal of Accounting 406. of Socio-Economics, Vol., 39: 400- FREIBERG, A., (2010), The tools of regulation, Sydney, The Federation Press. Economic Surveys, Vol., 15: Journal of FREY, B.S., (1997), Not Just for the Money: An Economic Theory of Personal Motivation, Cheltenham, Edward Elgar Publishing. information about the magnitude and creditability of threatened fines: Some Applied Social Psychology, Vol., 12 (1), GR New Ideas in Psychology, Vol., 37: Economics, & Organization, Vol., 2(1): Journal of Law, External Validity Journal of Economic Methodology Vol., 12: Journal of Accounting Literature, Vol., 5: Ethics, Vol., 107: KASTLUNGER, B., KIRCHLER, E., MITTONE, L., and PITTERS, J., (2009), Journal of Economic Psychology Vol., 30:

19 183 Journal of Socio-Economics, Vol., 28: an inventory for surveys of tax comp 31: : I: Designing Journal of Economic Psychology, Vol., Journal of Economic Psychology Vol., KIRCHLER, E., MUEHLBACHER, S., KASTLUNGER B., and WAHL, I., (2010), Martinez-Vazques and B. Torgler (eds.), Developing Alternative Frameworks for Explaining Tax Compliance, London: Routledge: KRAMER, R. M., and TYLER, T. R., (Eds.), (1995), Trust in organizations: Frontiers of theory and research, Sage Publications. Vol., 63: Trust in Organizations: Frontiers of Theory and Reach: Academy of Management, 20: Social Forces, - compliance: research met ATAX Discussion Paper, No. 6, University of Sydney, Orange, Australia. MILLIRON, V., and TOY, D., (1988), Tax compliance: An investigation of key features. The Journal of the American Tax Association, Vol., 9(1), MISZTAL, B. A., (1996), Trust in modern societies, Cambridge, UK, Polity Press. MUTLU procedural justice, legitimacy, and tax non- Society, Vol., 32: Journal of Law and NOOTEBOOM, B., (2002), Trust: Forms, foundations, functions, failures and figures, Cheltenham, Edward Elgar. ORVISKA, M., HUDSON, J Management Science, Vol., 25: ROTH, J. A., SCHOLZ, J. T., and WITTE, A. D., (Eds.), (1989), Taxpayer, University of Pennsylvania Press.

20 184 Prof. Dr. Metin T Practitioners: Finding One Business Ethics, Vol., 46: Journal of SCOTCHMER, S, and J. SLEMROD, (1989), Randomness in tax enforcement, Journal of Public Economics, Vol., 38: University of Pennsylvania Press. 2: THOMAS, K. D., Review, Vol and tax evasion. In Taxpayer, J. Roth and J. Scholz (Eds.), Journal of Public Economics, Vol., Boston College Law -, social aspects Trust in society, New York, Russell Sage Foundation: TYLER, T. R., (2006), Why people obey the law, Princeton, USA, Princeton University Press. & Policy, Vol. 32: st in authorities and WEBLEY, P., ROBBEN, P., ELFFERS, H., and HESSING, D., (1991), Tax Evasion: An Experimental Approach, Cambridge, Cambridge University Press. WELCH, M. R., RIVERA, R. E. N., CONWAY, B. P., YONKOSKI, J., LUPTON, P. Sociological Inquiry, Vol., 75: Wenzel, M. (2007). The multiplicity of taxpayer identities and their implications for tax ethics. Law & Policy, 29, Economic Psychology, Vol., 25, Journal of ion? Causal relations between ethics, function of inclusive identification and power over ingro European Journal of Social Psychology, Vol., 36: Economics, Vol., 3: Journal of Public