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VERGİ AHLÂKININ SOSYAL VE KÜLTÜREL BELİRLEYENLERİ

SOCIAL AND CULTURAL DETERMINANTS OF TAX MORALE

Journal Name:

  • Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Publication Year:

  • 2009
Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
social tax morale is as important as penal sanctions for gain to accepted accomplishment on taxation. Social tax culture and tax morale have more important effect to decrease the cheatings on tax rather than penalties in societies which have less tax evasion. Taxation is a phenomenon which has also social and cultural characteristics together with economic characteristics. In this paper, the social and cultural determinants of tax morale which are very important on taxation have been investigated. The subject which is omitted on taxation has been presented to concerned persons with examples from empirical studies which deal with this subject.
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Abstract (Original Language): 
Vergilemeden beklenen başarıya ulaşmada cezai müeyyideler kadar, toplumsal vergi ahlâkı da önemlidir. Vergi kaçakçılığının asgari ölçülerde görüldüğü toplumlarda cezalardan ziyade, toplumsal vergi kültürü ve vergi ahlâkının vergi karşısında yapılan hileleri azalttığı görülmektedir. Vergileme ekonomik özelliklerinin yanı sıra, sosyal ve kültürel özellikleri de bulunan bir olaydır. Bu çalışmada, vergileme açısından son derece onemli olan vergi ahlâkını belirleyen sosyal ve kültürel faktörler incelenmiştir. Konuyla ilgili ampirik çalışmalardan örneklerle, vergileme açısından ihmal edilen bir konu ilgililerin dikkatine sunulmuşt.
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