Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği

İBRAHİM ERDEM SEÇİLMİŞ, (Hacettepe Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü, Ankara, Türkiye)
İrem DİDİNMEZ (Hacettepe Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü, Ankara, Türkiye)
Bilig / Türk Dünyası Sosyal Bilimler Dergisi
9 1
Yıl: 2016 Cilt: 2016 Sayı: 77 Sayfa Aralığı: 203 - 232 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022

Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği

Öz:
Bu çalışmada kanun yapıcıların Türk vergi sistemini kurgularken psikoloji ve iktisat bilimlerini kaynaştıran bir alt disiplin niteliğindeki davranışsal iktisat kapsamında geliştirilen öngörülerden faydalanıp faydalanmadıkları araştırılmaktadır. Bu amaçla "5520 sayılı Kurumlar Vergisi Kanunu" ve "3065 sayılı Katma Değer Vergisi Kanunu"; vergi uyumu ve mali yanılsama kavramları perspektifinden analiz edilmiştir. İnceleme Tomer tarafından türetilen sistem kullanılarak gerçekleştirilmiş ve davranışsal eğilimlerin vergi politikaları üzerindeki etkileri irdelenmiştir. Yapılan çözümlemede; yasa koyucuların mali yanılsama yaratmak için davranışsal iktisat ilkelerini dikkate aldıkları; ancak vergi uyumu hususunda aynı duyarlılığı sergilemedikleri tespit edilmiştir
Anahtar Kelime:

The Evaluation of Tax Reform from the Perspective of Behavioral Economics: the Turkish Case

Öz:
In this study, we researched whether lawmakers use the predictions of behavioral economics in which psychology and economics are combined, when designing the Turkish tax system. For this purpose, we investigated the "Corporate Tax Law (No: 5520)" and the "Value Added Tax Law (No: 3065)" from the perspective of the concepts of tax compliance and fiscal illusion. The system, developed by Tomer, was used for the evaluation; in this way the effects of behavioral tendencies on tax policies were examined. In conclusion, this study demonstrated that lawmakers care about the principles of behavioral economics in order to create fiscal illusion; while this is not the case for tax compliance.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA SEÇİLMİŞ İ, DİDİNMEZ İ (2016). Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. , 203 - 232.
Chicago SEÇİLMİŞ İbrahim Erdem,DİDİNMEZ İrem Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. (2016): 203 - 232.
MLA SEÇİLMİŞ İbrahim Erdem,DİDİNMEZ İrem Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. , 2016, ss.203 - 232.
AMA SEÇİLMİŞ İ,DİDİNMEZ İ Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. . 2016; 203 - 232.
Vancouver SEÇİLMİŞ İ,DİDİNMEZ İ Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. . 2016; 203 - 232.
IEEE SEÇİLMİŞ İ,DİDİNMEZ İ "Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği." , ss.203 - 232, 2016.
ISNAD SEÇİLMİŞ, İbrahim Erdem - DİDİNMEZ, İrem. "Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği". (2016), 203-232.
APA SEÇİLMİŞ İ, DİDİNMEZ İ (2016). Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. Bilig / Türk Dünyası Sosyal Bilimler Dergisi, 2016(77), 203 - 232.
Chicago SEÇİLMİŞ İbrahim Erdem,DİDİNMEZ İrem Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. Bilig / Türk Dünyası Sosyal Bilimler Dergisi 2016, no.77 (2016): 203 - 232.
MLA SEÇİLMİŞ İbrahim Erdem,DİDİNMEZ İrem Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. Bilig / Türk Dünyası Sosyal Bilimler Dergisi, vol.2016, no.77, 2016, ss.203 - 232.
AMA SEÇİLMİŞ İ,DİDİNMEZ İ Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. Bilig / Türk Dünyası Sosyal Bilimler Dergisi. 2016; 2016(77): 203 - 232.
Vancouver SEÇİLMİŞ İ,DİDİNMEZ İ Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. Bilig / Türk Dünyası Sosyal Bilimler Dergisi. 2016; 2016(77): 203 - 232.
IEEE SEÇİLMİŞ İ,DİDİNMEZ İ "Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği." Bilig / Türk Dünyası Sosyal Bilimler Dergisi, 2016, ss.203 - 232, 2016.
ISNAD SEÇİLMİŞ, İbrahim Erdem - DİDİNMEZ, İrem. "Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği". Bilig / Türk Dünyası Sosyal Bilimler Dergisi 2016/77 (2016), 203-232.
Sayfa Oluşturulma Tarihi
10-05-2024 11:42

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