EKONOMİK FAKTÖRLERİN VERGİ AHLAKI ÜZERİNDEKİ ETKİSİ: İSTANBUL İLİ ÖRNEĞİ

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

516 CASE OF ISTANBUL

Yazar / Author:

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 Chi-square 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

rak vergi gelirlerini k

artma

Bu 26- International Congress of Management

i ismihanduran@gmail.com .

ii mehmetsadikaydin@gmail.com

iii

517 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.

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

518 3.2.

A

(Samuelson ve Nordhaus, 1985: 728-730).

1.

2.

2004: 204- Sezgin, 2004: 790).

flerden

519 3.3.

Ka

2006: 224).

3.4.

, 2003: 672).

suzluk" tabirinden, bir

-

Torgle -

3.5.

ha

-27).

Devlet; kamu harcama

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

520

-4).

-

gerekmektedir (Demir, 2008: 170-171).

3.6.

ominin

Vergi kapasi

(Demir, 2008: 73).

3.7.

vergi idaresi etkilidir (Eker, 2005: 207-210).

521

negatif etkileyecektir (Demir, 2008: 83-85).

-21).

3.8.

-

hesaplayarak bir fayda-maliyet analizi yaparak tercihini bel 2006: 146).

-

-760).

-

-585).

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

522 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

523

9-100).

4.

4.1.

kede vergi

bireylerin ver

-

(http

- 4.2. Metodoloji

bunlard nedeniy

uygu mesine dikkat

yerli rin li

seviyesi, meslek ile ilgili sorular i sorulardan

t

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

524

i

. ler

vur

so

tical Package for 4

4

rula -

-

etmektedir.

etmektedir.

almak

i

525

ahlak skoru belirlenmek

vergi ahlak sko- ru; 4,03

4

vergi Adaleti, yolsuzluk, kamu

4 -

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

52 6

Tablo 1: Total Vergi

Count 1 0 2 2 9 14 % of Total ,1%,0%,2%,2%,9%1,4% Count 0 8 8 193065 % of Total ,0%,8%,8%1,9%2,9%6,3% Count 7 6 174959138 % of Total ,7%,6%1,7%4,8%5,8%13,5% Count 101931176 133 369 % of Total 1,0%1,9%3,0%17,2%13,0%36,0% Tamamen

Count 25325098234 439 % of Total 2,4%3,1%4,9%9,6%22,8%42,8% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

527

Chi-Square Tests

value df Asymp. Sig. (2-sided)

Pearson Chi-Square 72,153^a 16 ,000

Likelihood Ratio 75,350 16 ,000

Linear-by-Linear Association ,000 1 ,992

N of Valid Cases 1025

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

N of Valid Cases 1025

-

4.3.2.2. Vergi Adaleti -

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

52 8

Tablo 2: Vergi Adaleti Total Vergiler Adaletlidir

Count 24306689215 424 % of Total 2,3%2,9%6,4%8,7%21,0%41,4% Count 6 2013100 121 260 % of Total ,6%2,0%1,3%9,8%11,8%25,4% Count 3 8 175384165 % of Total ,3%,8%1,7%5,2%8,2%16,1% Count 4 5 8 9421132 % of Total ,4%,5%,8%9,2%2,0%12,9% Count 6 2 4 8 2444 % of Total ,6%,2%,4%,8%2,3%4,3% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

529

Chi-Square Tests

value df Asymp. Sig. (2-sided)

Pearson Chi-Square 150,705^a 16 ,000

Likelihood Ratio 147,535 16 ,000

Linear-by-Linear Association ,083 1 ,773

N of Valid Cases 1025

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

N of Valid Cases 1025

-

4.3.2.3 Yolsuzluk -

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

53 0

Tablo 3: Yolsuzluk Total TamamenAsla Yolsuzluk

Count 1 2 1 4 1422 % of Total ,1%,2%,1%,4%1,4%2,1% Count 1 4 4 211747 % of Total ,1%,4%,4%2,0%1,7%4,6% Count 4 10153452115 % of Total ,4%1,0%1,5%3,3%5,1%11,2% Count 102133149 161 374 % of Total 1,0%2,0%3,2%14,5%15,7%36,5% Count 272855136 221 467 % of Total 2,6%2,7%5,4%13,3%21,6%45,6% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

531

Chi-Square Tests

Value df Asymp. Sig. (2-sided)

Pearson Chi-Square 25,146^a 16 ,067

Likelihood Ratio 25,256 16 ,065

Linear-by-Linear Association ,243 1 ,622

N of Valid Cases 1025

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

N of Valid Cases 1025

Chi-

4.3.2.4.

T

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

53 2

Tablo 4: Total Tamamen

Vergilerin

Count 1 4 1 195277 % of Total ,1%,4%,1%1,9%5,1%7,5% Count 6 7 9 3574131 % of Total ,6%,7%,9%3,4%7,2%12,8% Count 119 2575119 239 % of Total 1,1%,9%2,4%7,3%11,6%23,3% Count 7 2137142 103 310 % of Total ,7%2,0%3,6%13,9%10,0%30,2% Tamamen

Count 18243673117 268 % of Total 1,8%2,3%3,5%7,1%11,4%26,1% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

533

Chi-Square Tests

Value df Asymp. Sig. (2-sided)

Pearson Chi-Square 69,185^a 16 ,000

Likelihood Ratio 72,426 16 ,000

Linear-by-Linear Association 23,625 1 ,000

N of Valid Cases 1025

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

N of Valid Cases 1025

-

4.3.2.5.

-1000 - -

elde eden %

.

Tablo 5:

Total

Tamamen Asla

Ortalama Gelir

1000 0-

Count 16 20 34 71 146 287

% of

Total 1,6% 2,0% 3,3% 6,9% 14,2% 28,0%

1001- 2000

Count 9 17 33 123 128 310

% of

Total ,9% 1,7% 3,2% 12,0% 12,5% 30,2%

2001- 3000

Count 11 18 23 118 144 314

% of

Total 1,1% 1,8% 2,2% 11,5% 14,0% 30,6%

3001

ve Count 7 10 18 32 47 114

% of

Total ,7% 1,0% 1,8% 3,1% 4,6% 11,1%

Total Count 43 65 108 344 465 1025

% of

Total 4,2% 6,3% 10,5% 33,6% 45,4% 100,0%

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

534

zamanda 2001- -

Chi-Square Tests

Value df Asymp. Sig. (2-sided)

Pearson Chi-Square 28,382^a 12 ,005

Likelihood Ratio 28,619 12 ,004

Linear-by-Linear Association ,354 1 ,552

N of Valid Cases 1025

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

N of Valid Cases 1025

-

*

bir

Ranks

gelir N Mean Rank

Vergi

0-1000 287 526,17

1001-2000 310 493,79

2001-3000 314 542,76

114 450,12

Total 1025

535

Test Statistics^a,b

Vergi

Chi-Square 10,221

df 3

Asymp. Sig. ,017

542,76 puanla 2001-

-1000 TL gelir elde eden, 493,79 puanla 1001-2000 TL gelir elde eden ve en az da 450,12

- -

4.3.2.6.

Tablo

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

53 6

Tablo 6: Vergi Sistemi Total Count 0 2 2 2 2733 % of Total ,0%,2%,2%,2%2,6%3,2% Count 3 5 12273279 % of Total ,3%,5%1,2%2,6%3,1%7,7% Count 9 112192101 234 % of Total ,9%1,1%2,0%9,0%9,9%22,8% Count 122634163 154 389 % of Total 1,2%2,5%3,3%15,9%15,0%38,0% Count 19213960151 290 % of Total 1,9%2,0%3,8%5,9%14,7%28,3% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

537

Chi-Square Tests

Value df Asymp. Sig. (2-sided)

Pearson Chi-Square 62,418^a 16 ,000

Likelihood Ratio 66,848 16 ,000

Linear-by-Linear Association 3,135 1 ,077

N of Valid Cases 1025

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

N of Valid Cases 1025

-

4.3.2.7. i

edilip, s

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

53 8

Tablo 7: Vergi Denetimleri Total Tamamen

Yetersiz

Count 3 3 6 102749 % of Total ,3%,3%,6%1,0%2,6%4,8% Count 1 11134748120 % of Total ,1%1,1%1,3%4,6%4,7%11,7% Count 9 11329271215 % of Total ,9%1,1%3,1%9,0%6,9%21,0% Count 141824149 152 357 % of Total 1,4%1,8%2,3%14,5%14,8%34,8% Count 16223346167 284 % of Total 1,6%2,1%3,2%4,5%16,3%27,7% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

539

Chi-Square Tests

Value df Asymp. Sig. (2-sided)

Pearson Chi-Square 80,887^a 16 ,000

Likelihood Ratio 87,692 16 ,000

Linear-by-Linear Association 1,262 1 ,261

N of Valid Cases 1025

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

N of Valid Cases 1025

-

4.3.2.8. -

v

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

54 0

Tablo 8: sstabulation Total Tamamen

Yetersiz

Count 9 3 116 2958 % of Total ,9%,3%1,1%,6%2,8%5,7% Count 5 12126547141 % of Total ,5%1,2%1,2%6,3%4,6%13,8% Count 1216308783228 % of Total 1,2%1,6%2,9%8,5%8,1%22,2% Count 4 2025129 149 327 % of Total ,4%2,0%2,4%12,6%14,5%31,9% Count 13143057157 271 % of Total 1,3%1,4%2,9%5,6%15,3%26,4% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

541

Chi-Square Tests

Value df Asymp. Sig. (2-sided)

Pearson Chi-Square 87,826^a 16 ,000

Likelihood Ratio 87,038 16 ,000

Linear-by-Linear Association 16,726 1 ,000

N of Valid Cases 1025

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

N of Valid Cases 1025

-

4.3.2.9.

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

54 2

Tablo 9 : Total Tamamen

Count 4 3 7 6 2040 % of Total ,4%,3%,7%,6%2,0%3,9% Count 5 1110402894 % of Total ,5%1,1%1,0%3,9%2,7%9,2% Count 7 11223966145 % of Total ,7%1,1%2,1%3,8%6,4%14,1% Count 7 1323178 142 363 % of Total ,7%1,3%2,2%17,4%13,9%35,4% Tamamen

Count 20274681209 383 % of Total 2,0%2,6%4,5%7,9%20,4%37,4% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

543

Chi-Square Tests

Value df Asymp. Sig. (2-sided)

Pearson Chi-Square 97,338^a 16 ,000

Likelihood Ratio 98,587 16 ,000

Linear-by-Linear Association 7,790 1 ,005

N of Valid Cases 1025

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

N of Valid Cases 1025

-

4.3.2.10.

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

54 4

Tablo 10: Total Count 13163849139 255 % of Total 1,3%1,6%3,7%4,8%13,6%24,9% Count 6 202594111 256 % of Total ,6%2,0%2,4%9,2%10,8%25,0% Count 149 2271124 240 % of Total 1,4%,9%2,1%6,9%12,1%23,4% Count 4 1113116 61205 % of Total ,4%1,1%1,3%11,3%6,0%20,0% Count 6 9 10143069 % of Total ,6%,9%1,0%1,4%2,9%6,7% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

545

Chi-Square Tests

Value df Asymp. Sig. (2-sided)

Pearson Chi-Square 99,782^a 16 ,000

Likelihood Ratio 98,085 16 ,000

Linear-by-Linear Association 2,297 1 ,130

N of Valid Cases 1025

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

N of Valid Cases 1025

-Square Test tablosuna

4.3.2.11.

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

54 6

Tablo 11: Total TamamenAsla Muhasebe Meslek (Muhasebeci, SMMM, YMM) Vergi

Count 182747102 171 365 % of Total 1,8%2,6%4,6%10,0%16,7%35,6% Count 9 1828103 113 271 % of Total ,9%1,8%2,7%10,0%11,0%26,4% Count 4 9 167299200 % of Total ,4%,9%1,6%7,0%9,7%19,5% Count 4 6 8 5353124 % of Total ,4%,6%,8%5,2%5,2%12,1% TamamenCount 8 5 9 142965 % of Total ,8%,5%,9%1,4%2,8%6,3% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

547

Chi-Square Tests

Value df Asymp. Sig. (2-sided)

Pearson Chi-Square 35,110^a 16 ,004

Likelihood Ratio 32,838 16 ,008

Linear-by-Linear Association ,058 1 ,809

N of Valid Cases 1025

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

N of Valid Cases 1025

-

4 -

Varsa

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

54 8

Tablo 12: Ve Total Tamamen

Count 159 1487340 465 % of Total 1,5%,9%1,4%8,5%33,2%45,4% Count 7 1415179 76291 % of Total ,7%1,4%1,5%17,5%7,4%28,4% Count 3 6 484223122 % of Total ,3%,6%4,7%4,1%2,2%11,9% Count 6 2318261285 % of Total ,6%2,2%1,8%2,5%1,2%8,3% Count 121313101462 % of Total 1,2%1,3%1,3%1,0%1,4%6,0% Total Count 4365108 344 465 1025 % of Total 4,2%6,3%10,5%33,6%45,4%100,0%

549

Chi-Square Tests

Value df Asymp. Sig. (2-sided)

Pearson Chi-Square 529,705^a 16 ,000

Likelihood Ratio 453,324 16 ,000

Linear-by-Linear Association 228,429 1 ,000

N of Valid Cases 1025

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

N of Valid Cases 1025

-

.

- -

versite

nce-

lemektedir.

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

550

- -1000 TL gelir elde eden, 493,79

puanla 1001-2000 TL gelir elde eden ve en a

- -2000 TL gelir elde

elleflerin vergiye

enetimleri fazla olursa

tkin

vergi kadar

551

e uygul

olarak

el Hukuk -149.

-Kamu Gelirleri- - Maliye

Vergileme ss.137-158.

7, ss.224- 246.

- -253.

http://www.tdkterim.gov.tr/bts/ (14 Mart 2013). ra,

-45.

No.65.

BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

552

- ss.776-796.

181-206.

286. -

An Emprical Ana -01, Basel. ss.1-37.

http://www.gib.gov. tr/fileadmin/user_upload/VI/GBG/Tablo_55.xls. htm

Manisa, , ss.173-190.

More Effectively: The Relationship Between Procedural Justice, Legitimacy and Tax Non-

Journal of Law and Society. Vol.32, No.4, ss.562-589.

States of America: McGraw-

-120.

Sayar, N. (1975). Kamu Maliyesi: Kamu Gider ve Gelirleri Prensipleri, 5. -96.

tion Review, 38, (5), September-October, 442-452.

ojisi, Bursa.

Theoretical Economics JITE. Vol: 161, ss.735-760.

Torgler, B. ve Schaltegger, C. (20

-431.

553

Economics, Management and The Arts (CREMA), Working Paper, No. 09, 1-36.

Torgler, B.

-05, Basel, ss.1-38.

CREMA Working Paper. Basel, No.2005-30, ss.1-34.