CASE OF ISTANBUL Yazar / Author:

CASE OF ISTANBUL Yazar / Author: i ii Abstract Tax ethics is an internal behavior in terms of taxation and is expressed as paying taxes voluntarily, a positive attitude, belief and value judgments related to the fact that taxpayers pay their taxes at the proper time and amount in accordance with the law. This study includes a survey study conducted with 1025 taxpayers in Istanbul. The aim of the study is to identify the effect of the economic factors determining tax ethics on taxpayers in Istanbul. The data of the study were analyzed with SPSS program and the Chisquare Test was conducted. As a result of the survey study conducted, it is identified that the most effective factor among the economic factors in determining tax ethics is the effect of Other Taxpayers and the Immediate Environment, and the least effective factor is the effect of the personel income. There was no significant relationship between corruption and tax ethics. Key Words: Tax Morale, Economic Factors, SPSS iii ifade edilmekte, e edilmektedir. Fa Anahtar Kelimeler: devletleri ve halkla tur. Devletin k rak vergi gelirlerini artma i ii iii Bu 26 International Congress of Management. ismihanduran@gmail.com mehmetsadikaydin@gmail.com 516

2. jisi rin vergileme ile 2003: 4). (Song and Yarbrough,1978:444). T 2004). 3. 3.1. Vergiler bireylerin servetinde ve gelirlerinde bir azalma meydana mektedir (Aksoy, 1991: 295). nda hissetmektedirler. 517

3.2. A 1. (Samuelson ve Nordhaus, 1985: 728730). 2. 2004: 204 Sezgin, 2004: 790). flerden 518

3.3. Ka 2006: 224). 3.4., 2003: 672). suzluk" tabirinden, bir Torgle 3.5. ha Devlet; kamu harcama 27). 519

4). gerekmektedir (Demir, 2008: 170171). 3.6. ominin Vergi kapasi (Demir, 2008: 73). 3.7. vergi idaresi etkilidir (Eker, 2005: 207210). 520

negatif etkileyecektir (Demir, 2008: 8385). 3.8. 21). hesaplayarak bir faydamaliyet analizi yaparak tercihini bel 2006: 146). 760). 585). 521

3.9. ne kat eksik getirmektedirler. Bu da vergiye 3.10. ciler, Serbest a 94). illerinde faaliyette bulunan 144 muhasebe meslek mensubuyla 3.11. elleflerle kendisini mukayese edecektir. Ekonomik olarak 522

9100). 4. 4.1. kede vergi bireylerin ver (http 4.2. Metodoloji bunlard nedeniy uygu li seviyesi, meslek ile ilgili sorular mesine dikkat rin yerli i sorulardan t 523

i. ler vur so tical Package for 4 4 rula etmektedir. etmektedir. almak i 524

ahlak skoru belirlenmek vergi ahlak skoru; 4,03 4 vergi Adaleti, yolsuzluk, kamu 4 525

Tablo 1: Count 1 0 2 2 9 14,1%,0%,2%,2%,9% 1,4% Count 0 8 8 19 30 65,0%,8%,8% 1,9% 2,9% 6,3% Vergi Count 7 6 17 49 59 138,7%,6% 1,7% 4,8% 5,8% 13,5% Count 10 19 31 176 133 369 1,0% 1,9% 3,0% 17,2% 13,0% 36,0% Tamamen Count 25 32 50 98 234 439 2,4% 3,1% 4,9% 9,6% 22,8% 42,8% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 526

ChiSquare Tests value df Asymp. Sig. (2sided) Pearson ChiSquare 72,153 a 16,000 Likelihood Ratio 75,350 16,000 LinearbyLinear Association,000 1,992 a. 6 cells (24,0%) have expected count less than 5. The minimum expected count is,59. Symmetric Measures value Approx. Sig. Nominal by Nominal Contingency Coefficient,256,000 4.3.2.2. Vergi Adaleti 527

Tablo 2: Vergi Adaleti Count 24 30 66 89 215 424 2,3% 2,9% 6,4% 8,7% 21,0% 41,4% Count 6 20 13 100 121 260,6% 2,0% 1,3% 9,8% 11,8% 25,4% Vergiler Adaletlidir Count 3 8 17 53 84 165,3%,8% 1,7% 5,2% 8,2% 16,1% Count 4 5 8 94 21 132,4%,5%,8% 9,2% 2,0% 12,9% Count 6 2 4 8 24 44,6%,2%,4%,8% 2,3% 4,3% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 528

ChiSquare Tests value df Asymp. Sig. (2sided) Pearson ChiSquare 150,705 a 16,000 Likelihood Ratio 147,535 16,000 LinearbyLinear Association,083 1,773 a. 3 cells (12,0%) have expected count less than 5. The minimum expected count is 1,85. Symmetric Measures value Approx. Sig. Nominal by Nominal Contingency Coefficient,358,000 4.3.2.3 Yolsuzluk 529

Tablo 3: Yolsuzluk Tamamen Asla Count 1 2 1 4 14 22,1%,2%,1%,4% 1,4% 2,1% Count 1 4 4 21 17 47,1%,4%,4% 2,0% 1,7% 4,6% Yolsuzluk Count 4 10 15 34 52 115,4% 1,0% 1,5% 3,3% 5,1% 11,2% Count 10 21 33 149 161 374 1,0% 2,0% 3,2% 14,5% 15,7% 36,5% Count 27 28 55 136 221 467 2,6% 2,7% 5,4% 13,3% 21,6% 45,6% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 530

ChiSquare Tests Value df Asymp. Sig. (2sided) Pearson ChiSquare 25,146 a 16,067 Likelihood Ratio 25,256 16,065 LinearbyLinear Association,243 1,622 a. 7 cells (28,0%) have expected count less than 5. The minimum expected count is, 92. Symmetric Measures Value Approx. Sig. Nominal by Nominal Contingency Coefficient,155,067 Chi 4.3.2.4. T 531

Tablo 4: Tamamen Vergilerin Tamamen Count 1 4 1 19 52 77,1%,4%,1% 1,9% 5,1% 7,5% Count 6 7 9 35 74 131,6%,7%,9% 3,4% 7,2% 12,8% Count 11 9 25 75 119 239 1,1%,9% 2,4% 7,3% 11,6% 23,3% Count 7 21 37 142 103 310,7% 2,0% 3,6% 13,9% 10,0% 30,2% Count 18 24 36 73 117 268 1,8% 2,3% 3,5% 7,1% 11,4% 26,1% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 532

ChiSquare Tests Value df Asymp. Sig. (2sided) Pearson ChiSquare 69,185 a 16,000 Likelihood Ratio 72,426 16,000 LinearbyLinear Association 23,625 1,000 a. 2 cells (8,0%) have expected count less than 5. The minimum expected count is 3,23. Symmetric Measures Value Approx. Sig. Nominal by Nominal Contingency Coefficient,251,000 4.3.2.5. elde eden %. 1000 Tablo 5: Tamamen Asla Ortalama Gelir 0 1000 1001 2000 2001 3000 3001 ve Count 16 20 34 71 146 287 1,6% 2,0% 3,3% 6,9% 14,2% 28,0% Count 9 17 33 123 128 310,9% 1,7% 3,2% 12,0% 12,5% 30,2% Count 11 18 23 118 144 314 1,1% 1,8% 2,2% 11,5% 14,0% 30,6% Count 7 10 18 32 47 114,7% 1,0% 1,8% 3,1% 4,6% 11,1% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 533

zamanda 2001 ChiSquare Tests Value df Asymp. Sig. (2sided) Pearson ChiSquare 28,382 a 12,005 Likelihood Ratio 28,619 12,004 LinearbyLinear Association,354 1,552 a. 1 cells (5,0%) have expected count less than 5. The minimum expected count is 4,78. b. Symmetric Measures Value Approx. Sig. Nominal by Nominal Contingency Coefficient,164,005 * bir Ranks gelir N Mean Rank 01000 287 526,17 10012000 310 493,79 Vergi 20013000 314 542,76 1025 114 450,12 534

Test Statistics a,b Vergi ChiSquare 10,221 df 3 Asymp. Sig.,017 542,76 puanla 2001 1000 TL gelir elde eden, 493,79 puanla 10012000 TL gelir elde eden ve en az da 450,12 4.3.2.6. Tablo 535

Tablo 6: Vergi Sistemi Count 0 2 2 2 27 33,0%,2%,2%,2% 2,6% 3,2% Count 3 5 12 27 32 79,3%,5% 1,2% 2,6% 3,1% 7,7% Count 9 11 21 92 101 234,9% 1,1% 2,0% 9,0% 9,9% 22,8% Count 12 26 34 163 154 389 1,2% 2,5% 3,3% 15,9% 15,0% 38,0% Count 19 21 39 60 151 290 1,9% 2,0% 3,8% 5,9% 14,7% 28,3% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 536

ChiSquare Tests Value df Asymp. Sig. (2sided) Pearson ChiSquare 62,418 a 16,000 Likelihood Ratio 66,848 16,000 LinearbyLinear Association 3,135 1,077 a. 4 cells (16,0%) have expected count less than 5. The minimum expected count is 1,38. Symmetric Measures Value Approx. Sig. Nominal by Nominal Contingency Coefficient,240,000 4.3.2.7. i edilip, s 537

Tablo 7: Vergi Denetimleri Tamamen Yetersiz Count 3 3 6 10 27 49,3%,3%,6% 1,0% 2,6% 4,8% Count 1 11 13 47 48 120,1% 1,1% 1,3% 4,6% 4,7% 11,7% Count 9 11 32 92 71 215,9% 1,1% 3,1% 9,0% 6,9% 21,0% Count 14 18 24 149 152 357 1,4% 1,8% 2,3% 14,5% 14,8% 34,8% Count 16 22 33 46 167 284 1,6% 2,1% 3,2% 4,5% 16,3% 27,7% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 538

ChiSquare Tests Value df Asymp. Sig. (2sided) Pearson ChiSquare 80,887 a 16,000 Likelihood Ratio 87,692 16,000 LinearbyLinear Association 1,262 1,261 a. 2 cells (8,0%) have expected count less than 5. The minimum expected count is 2,06. Symmetric Measures Value Approx. Sig. Nominal by Nominal Contingency Coefficient,270,000 4.3.2.8. v 539

Tablo 8: sstabulation Tamamen Count 9 3 11 6 29 58,9%,3% 1,1%,6% 2,8% 5,7% Count 5 12 12 65 47 141,5% 1,2% 1,2% 6,3% 4,6% 13,8% Count 12 16 30 87 83 228 Yetersiz 1,2% 1,6% 2,9% 8,5% 8,1% 22,2% Count 4 20 25 129 149 327,4% 2,0% 2,4% 12,6% 14,5% 31,9% Count 13 14 30 57 157 271 1,3% 1,4% 2,9% 5,6% 15,3% 26,4% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 540

ChiSquare Tests Value df Asymp. Sig. (2sided) Pearson ChiSquare 87,826 a 16,000 Likelihood Ratio 87,038 16,000 LinearbyLinear Association 16,726 1,000 a. 2 cells (8,0%) have expected count less than 5. The minimum expected count is 2,43. Symmetric Measures Value Approx. Sig. Nominal by Nominal Contingency Coefficient,281,000 4.3.2.9. 541

Tablo 9 : Tamamen Count 4 3 7 6 20 40,4%,3%,7%,6% 2,0% 3,9% Count 5 11 10 40 28 94,5% 1,1% 1,0% 3,9% 2,7% 9,2% Count 7 11 22 39 66 145,7% 1,1% 2,1% 3,8% 6,4% 14,1% Count 7 13 23 178 142 363,7% 1,3% 2,2% 17,4% 13,9% 35,4% Tamamen Count 20 27 46 81 209 383 2,0% 2,6% 4,5% 7,9% 20,4% 37,4% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 542

ChiSquare Tests Value df Asymp. Sig. (2sided) Pearson ChiSquare 97,338 a 16,000 Likelihood Ratio 98,587 16,000 LinearbyLinear Association 7,790 1,005 a. 4 cells (16,0%) have expected count less than 5. The minimum expected count is 1,68. Symmetric Measures Value Approx. Sig. Nominal by Nominal Contingency Coefficient,294,000 4.3.2.10. 543

Tablo 10: Count 13 16 38 49 139 255 1,3% 1,6% 3,7% 4,8% 13,6% 24,9% Count 6 20 25 94 111 256,6% 2,0% 2,4% 9,2% 10,8% 25,0% Count 14 9 22 71 124 240 1,4%,9% 2,1% 6,9% 12,1% 23,4% Count 4 11 13 116 61 205,4% 1,1% 1,3% 11,3% 6,0% 20,0% Count 6 9 10 14 30 69,6%,9% 1,0% 1,4% 2,9% 6,7% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 544

ChiSquare Tests Value df Asymp. Sig. (2sided) Pearson ChiSquare 99,782 a 16,000 Likelihood Ratio 98,085 16,000 LinearbyLinear Association 2,297 1,130 a. 2 cells (8,0%) have expected count less than 5. The minimum expected count is 2,89. Symmetric Measures Value Approx. Sig. Nominal by Nominal Contingency Coefficient,298,000 Square Test tablosuna 4.3.2.11. 545

Tablo 11: Tamamen Asla Count 18 27 47 102 171 365 1,8% 2,6% 4,6% 10,0% 16,7% 35,6% Count 9 18 28 103 113 271 Muhasebe Meslek (Muhasebeci, SMMM, YMM) Vergi,9% 1,8% 2,7% 10,0% 11,0% 26,4% Count 4 9 16 72 99 200,4%,9% 1,6% 7,0% 9,7% 19,5% Count 4 6 8 53 53 124,4%,6%,8% 5,2% 5,2% 12,1% Tamamen Count 8 5 9 14 29 65,8%,5%,9% 1,4% 2,8% 6,3% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 546

ChiSquare Tests Value df Asymp. Sig. (2sided) Pearson ChiSquare 35,110 a 16,004 Likelihood Ratio 32,838 16,008 LinearbyLinear Association,058 1,809 a. 2 cells (8,0%) have expected count less than 5. The minimum expected count is 2,73. Symmetric Measures Value Approx. Sig. Nominal by Nominal Contingency Coefficient,182,004 4 Varsa 547

Tablo 12: Ve Tamamen Count 15 9 14 87 340 465 1,5%,9% 1,4% 8,5% 33,2% 45,4% Count 7 14 15 179 76 291,7% 1,4% 1,5% 17,5% 7,4% 28,4% Count 3 6 48 42 23 122,3%,6% 4,7% 4,1% 2,2% 11,9% Count 6 23 18 26 12 85,6% 2,2% 1,8% 2,5% 1,2% 8,3% Count 12 13 13 10 14 62 1,2% 1,3% 1,3% 1,0% 1,4% 6,0% Count 43 65 108 344 465 1025 4,2% 6,3% 10,5% 33,6% 45,4% 100,0% 548

ChiSquare Tests Value df Asymp. Sig. (2sided) Pearson ChiSquare 529,705 a 16,000 Likelihood Ratio 453,324 16,000 LinearbyLinear Association 228,429 1,000 a. 3 cells (12,0%) have expected count less than 5. The minimum expected count is 2,60. Symmetric Measures Value Approx. Sig. Nominal by Nominal Contingency Coefficient,584,000. versite ncelemektedir. 549

puanla 10012000 TL gelir elde eden ve en a 1000 TL gelir elde eden, 493,79 2000 TL gelir elde elleflerin vergiye enetimleri fazla olursa tkin vergi kadar 550

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ss.776796. 181206. 286. An Emprical Ana 01, Basel. ss.137. http://www.gib.gov. tr/fileadmin/user_upload/vi/gbg/tablo_55.xls. htm Manisa,, ss.173190. More Effectively: The Relationship Between Procedural Justice, Legitimacy and Tax Non Journal of Law and Society. Vol.32, No.4, ss.562589. States of America: McGraw 120. 96. Sayar, N. (1975). Kamu Maliyesi: Kamu Gider ve Gelirleri Prensipleri, 5. tion Review, 38, (5), SeptemberOctober, 442452. ojisi, Bursa. Theoretical Economics JITE. Vol: 161, ss.735760. Torgler, B. ve Schaltegger, C. (20 431. 552

Economics, Management and The Arts (CREMA), Working Paper, No. 09, 136. Torgler, B. 05, Basel, ss.138. CREMA Working Paper. Basel, No.200530, ss.134. 553