Yıl 2016, Cilt 23, Sayı 3, Sayfalar 805 - 816 2016-12-27

An Overview of The Factors Determining Tax Compliance
Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış

Volkan YURDADOĞ [1] , Ramazan GÖKBUNAR [2] , Barış TUNÇAY [3]

341 539

               The right to collect taxes is one of the independence indicators of the states. Given the history of the world, there seems to be no state that did not collect taxes from citizens. Topics such as voluntary tax compliance and tax evasion are dated back to the taxation itself. They have constituted an important research area since the early days of tax collection practices. Today, there ise a search for answers in the relevant literature to the following questions; “Why do people pay taxes?” or “Why are people reluctant to pay taxes?”.  There is a variety of factors affecting tax compliance that incorporates a range of dimensions including interalia economic, socio-psychological, political, ethical, administrative and legal. Due to the growing need for the establishment of a sustainable public finance system across the world, there is an intensive research agenda on tax compliance. Overall, the purpose of this study is to discuss the factors that affect and determine tax compliance.

          Vergi toplama hakkı, devletlerin bağımsızlık göstergelerinden birisidir. Dünya tarihine bakıldığında vatandaşlarından  vergi toplamayan hiçbir devlet olmadığı görülmektedir. Gönüllü vergi uyumu ve vergi kaçakçılığı gibi konular, verginin kendisi kadar eski olup, verginin varlığından bu yana önemli araştırma alanları olmuştur. Günümüzde de vergi  uyumu literatüründe kişiler  “niçin vergi öderler ya da niçin vergi ödemek istemezler?” sorularına cevap aranmaktadır. Ekonomik,  sosyo-psikolojik,  politik, etik,  yönetimsel ve hukuki boyutları olan vergi  uyumunu belirleyen faktörler çok çeşitlidir. Tüm ülkelerde giderek artan şekilde  sürdürülebilir bir kamu finansmanı oluşturulması ihtiyacı  nedeniyle  vergi uyumu üzerinde yoğun bir şekilde araştırmalar yapılmaktadır. Çalışmada amaç, vergi uyumunu belirleyen faktörleri genel olarak  incelemektir.

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Konular Sosyal
Yayımlanma Tarihi 23-3
Dergi Bölümü Makaleler
Yazarlar

Yazar: Volkan YURDADOĞ
Kurum: CUKUROVA UNIV
Ülke: Turkey


Yazar: Ramazan GÖKBUNAR
Kurum: CELÂL BAYAR ÜNİVERSİTESİ
Ülke: Turkey


Yazar: Barış TUNÇAY
Kurum: CELÂL BAYAR ÜNİVERSİTESİ
Ülke: Turkey


Bibtex @araştırma makalesi { yonveek281968, journal = {Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi}, issn = {1302-0064}, eissn = {2458-8253}, address = {Celal Bayar Üniversitesi}, year = {2016}, volume = {23}, pages = {805 - 816}, doi = {10.18657/yonveek.281968}, title = {Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış}, key = {cite}, author = {YURDADOĞ, Volkan and GÖKBUNAR, Ramazan and TUNÇAY, Barış} }
APA YURDADOĞ, V , GÖKBUNAR, R , TUNÇAY, B . (2016). Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 23 (3), 805-816. DOI: 10.18657/yonveek.281968
MLA YURDADOĞ, V , GÖKBUNAR, R , TUNÇAY, B . "Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış". Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 23 (2016): 805-816 <http://dergipark.gov.tr/yonveek/issue/26778/281968>
Chicago YURDADOĞ, V , GÖKBUNAR, R , TUNÇAY, B . "Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış". Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 23 (2016): 805-816
RIS TY - JOUR T1 - Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış AU - Volkan YURDADOĞ , Ramazan GÖKBUNAR , Barış TUNÇAY Y1 - 2016 PY - 2016 N1 - doi: 10.18657/yonveek.281968 DO - 10.18657/yonveek.281968 T2 - Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi JF - Journal JO - JOR SP - 805 EP - 816 VL - 23 IS - 3 SN - 1302-0064-2458-8253 M3 - doi: 10.18657/yonveek.281968 UR - http://dx.doi.org/10.18657/yonveek.281968 Y2 - 2016 ER -
EndNote %0 Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış %A Volkan YURDADOĞ , Ramazan GÖKBUNAR , Barış TUNÇAY %T Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış %D 2016 %J Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi %P 1302-0064-2458-8253 %V 23 %N 3 %R doi: 10.18657/yonveek.281968 %U 10.18657/yonveek.281968
ISNAD YURDADOĞ, Volkan , GÖKBUNAR, Ramazan , TUNÇAY, Barış . "Vergi Uyumunu Belirleyen Faktörlere Genel Bir Bakış". Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 23 / 3 (Aralık 2017): 805-816. http://dx.doi.org/10.18657/yonveek.281968