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VERGi ADALETi ALGISI: GELiR VERGiSi MUKELLEFLERj UZERiNE BiR ARA§TIRMA

TAX FAIRNESS PERCEPTION: AN EMPRICAL STUDY ON INCOME TAX TAXPAYERS

Journal Name:

  • Muhasebe ve Vergi Uygulamaları Dergisi

Publication Year:

  • 2016

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Tax fairness perception in tax payers' tax compliance is an important internal motivation. The aim of this paper is to determine the dimensions of tax fairness perception. In this regard, validity of scale structure have been examined with exploratory and confirmatory factor analysis by enlarging tax fairness perception with procedural justice. The dataset used in paper covers the face to face survey method that collected from 199 income tax payers in Gumujhane city center. According to factor analysis results, there are two important finding. The first of these, nine dimensions of tax fairness perception containing procedural justice have been determined, including general fairness, vertical fairness, horizontal fairness, reciprocal fairness, self-interest fairness, criminal justice, respect and confidence of tax administration on tax payer, objective position of tax administration and dialogue of tax administration with tax payer. The second, different from other papers procedural justice is effective on justice perception, such as distribution of taxes and penalties.
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Abstract (Original Language): 
Mukelleflerin vergiye gonullu uyumunda vergi adaleti algisi onemli bir ic-sel motivasyondur. Bu cali§manin amaci vergi adaleti algisi boyutlarinin belirlenmesidir. Bu baglamda vergi adaleti algisi olcegi prosedur adaleti ile genijletilerek olcek yapisinin gecerliligi kejfedici ve dogrulayici faktor analizleri ile sinanmijtir. Analizde kullanilan veriler yuz yuze anket yonte-miyle Gumujhane il merkezinde faaliyette bulunan gelir vergisi mukellefi 199 kucuk esnaftan elde edilmistir. Faktor analizi sonucunda iki onemli bulguya ula§ilmi§tir. Oncelikle vergi adaleti algisinin prosedur adaletini de kapsayacak jekilde dokuz boyutunun oldugu tespit edilmijtir. Yapinin un-suru olarak ortaya cikan faktorler, genel adalet, dikey adalet, yatay adalet, karjilikli adalet, kijisel cikar adaleti, ceza adaleti, vergi idaresinin mukelle-fe yonelik saygisi ve guveni, vergi idaresinin tarafsiz tutumu ve vergi idare-sinin mukellef ile diyalog icerisinde olmasidir. ikincisi diger cali§malardan farkli olarak prosedur adaletinin vergilerin ve cezalarin dagilimi gibi adalet algisinda etkin oldugu belirlenmistir.
FULL TEXT (PDF): 
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  • 2
149
172
  • Turkish

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