An Agent-based analysis of tax compliance for Turkey

M. Oğuz ARSLAN, (Anadolu Üniversitesi, İkdisadi ve İdari Bilimler Fakültesi, Eskişehir, Ankara)
Özgür İCAN (Anadolu Üniversitesi, İkdisadi ve İdari Bilimler Fakültesi, Eskişehir, Ankara)
Anadolu Üniversitesi Sosyal Bilimler Dergisi
1 0
Yıl: 2013 Cilt: 13 Sayı: 2 Sayfa Aralığı: 143 - 152 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022

An Agent-based analysis of tax compliance for Turkey

Öz:
Bu çalışmada Türkiye için bir birey-tabanlı vergi uyumu modeli geliştirilmiştir. Bu modelde dürüst, stratejik, uyumsuz ve rassal olmak üzere dört çeşit birey arketipi kullanılmıştır. Model 10.000 vergi mükellefi bireyden oluşan bir topluluğun vergi uyum davranışındaki evrimsel değişiklikleri benzetim için kullanılmıştır. Modelin dört benzetim senaryosu ile çalıştırılması bir birey-tabanlı evrimsel strateji benzetiminin Türkiye örneğinde geçerli olduğunu göstermektedir. Ayrıca, bu örnekte komşuluk etkisinin belirleyici bir faktör olmadığı ortaya çıkmaktadır.
Anahtar Kelime:

Türkiye’de vergi uyumunun birey-tabanlı bir analizi

Öz:
An agent-based tax compliance model for Turkey is developed in this paper. In this model, four kinds of agent archetypes as honest, strategic, defiant, and random are employed. The model is used for simulating evolustionary changes in tax compliance behavior of a population of 10,000 taxpayer agents. The implementation of the model via four simulation scenarios points out that an agent-based evolutionary strategy simulation for Turkish case is valid. Also, the neighbourhood effect is not found to be a determining factor for this case.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA ARSLAN M, İCAN Ö (2013). An Agent-based analysis of tax compliance for Turkey. , 143 - 152.
Chicago ARSLAN M. Oğuz,İCAN Özgür An Agent-based analysis of tax compliance for Turkey. (2013): 143 - 152.
MLA ARSLAN M. Oğuz,İCAN Özgür An Agent-based analysis of tax compliance for Turkey. , 2013, ss.143 - 152.
AMA ARSLAN M,İCAN Ö An Agent-based analysis of tax compliance for Turkey. . 2013; 143 - 152.
Vancouver ARSLAN M,İCAN Ö An Agent-based analysis of tax compliance for Turkey. . 2013; 143 - 152.
IEEE ARSLAN M,İCAN Ö "An Agent-based analysis of tax compliance for Turkey." , ss.143 - 152, 2013.
ISNAD ARSLAN, M. Oğuz - İCAN, Özgür. "An Agent-based analysis of tax compliance for Turkey". (2013), 143-152.
APA ARSLAN M, İCAN Ö (2013). An Agent-based analysis of tax compliance for Turkey. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 13(2), 143 - 152.
Chicago ARSLAN M. Oğuz,İCAN Özgür An Agent-based analysis of tax compliance for Turkey. Anadolu Üniversitesi Sosyal Bilimler Dergisi 13, no.2 (2013): 143 - 152.
MLA ARSLAN M. Oğuz,İCAN Özgür An Agent-based analysis of tax compliance for Turkey. Anadolu Üniversitesi Sosyal Bilimler Dergisi, vol.13, no.2, 2013, ss.143 - 152.
AMA ARSLAN M,İCAN Ö An Agent-based analysis of tax compliance for Turkey. Anadolu Üniversitesi Sosyal Bilimler Dergisi. 2013; 13(2): 143 - 152.
Vancouver ARSLAN M,İCAN Ö An Agent-based analysis of tax compliance for Turkey. Anadolu Üniversitesi Sosyal Bilimler Dergisi. 2013; 13(2): 143 - 152.
IEEE ARSLAN M,İCAN Ö "An Agent-based analysis of tax compliance for Turkey." Anadolu Üniversitesi Sosyal Bilimler Dergisi, 13, ss.143 - 152, 2013.
ISNAD ARSLAN, M. Oğuz - İCAN, Özgür. "An Agent-based analysis of tax compliance for Turkey". Anadolu Üniversitesi Sosyal Bilimler Dergisi 13/2 (2013), 143-152.
Sayfa Oluşturulma Tarihi
22-04-2024 19:2

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