İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ

DİDİNMEZ, İrem; SEÇİLMİŞ, İbrahim Erdem

İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ

İrem DİDİNMEZ, (Hacettepe Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü, Ankara, Türkiye)

İBRAHİM ERDEM SEÇİLMİŞ (Hacettepe Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü, Ankara, Türkiye)

Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

12 3

Yıl: 2018 Cilt: 18 Sayı: 2 Sayfa Aralığı: 105 - 128 Metin Dili: Türkçe İndeks Tarihi: 06-02-2019

İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ

Öz:

Bu çalışmanın hedefi vergi uyumunu arttırmak isteyen vergi idaresinin mükelleflerle olan ilişkisini nasıl düzenlemesi gerektiğini araştırmaktır. Bu amaçla öncelikle vergi uyumu kavramı ve vergi uyumunu etkileyen faktörler irdelenmiş; daha sonra ise “vergi iklimi”, “kaygan zemin” ve “psikolojik vergi sözleşmesi” yaklaşımları çerçevesinde vergi idaresinin gözetmesi gereken güç-güven dengesi tartışılmıştır.

Anahtar Kelime:

THE EFFECT OF THE RELATIONSHIP BETWEEN TAX ADMINISTRATION AND TAXPAYER ON TAX COMPLIANCE

Öz:

The aim of this study is to research how the tax administration should interact with taxpayers in order to enhance tax compliance. To this aim, first the concept of tax compliance and the factors affecting tax compliance is outlined. Thereafter, "tax climate", "slippery slope framework" and "psychological tax contract" approaches are discussed so as to clarify tax administration’s position in terms of power and trust.

Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık

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APA	DİDİNMEZ İ, SEÇİLMİŞ İ (2018). İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. , 105 - 128.
Chicago	DİDİNMEZ İrem,SEÇİLMİŞ İbrahim Erdem İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. (2018): 105 - 128.
MLA	DİDİNMEZ İrem,SEÇİLMİŞ İbrahim Erdem İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. , 2018, ss.105 - 128.
AMA	DİDİNMEZ İ,SEÇİLMİŞ İ İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. . 2018; 105 - 128.
Vancouver	DİDİNMEZ İ,SEÇİLMİŞ İ İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. . 2018; 105 - 128.
IEEE	DİDİNMEZ İ,SEÇİLMİŞ İ "İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ." , ss.105 - 128, 2018.
ISNAD	DİDİNMEZ, İrem - SEÇİLMİŞ, İbrahim Erdem. "İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ". (2018), 105-128.

APA	DİDİNMEZ İ, SEÇİLMİŞ İ (2018). İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18(2), 105 - 128.
Chicago	DİDİNMEZ İrem,SEÇİLMİŞ İbrahim Erdem İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 18, no.2 (2018): 105 - 128.
MLA	DİDİNMEZ İrem,SEÇİLMİŞ İbrahim Erdem İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, vol.18, no.2, 2018, ss.105 - 128.
AMA	DİDİNMEZ İ,SEÇİLMİŞ İ İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 2018; 18(2): 105 - 128.
Vancouver	DİDİNMEZ İ,SEÇİLMİŞ İ İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ. Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 2018; 18(2): 105 - 128.
IEEE	DİDİNMEZ İ,SEÇİLMİŞ İ "İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ." Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18, ss.105 - 128, 2018.
ISNAD	DİDİNMEZ, İrem - SEÇİLMİŞ, İbrahim Erdem. "İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ". Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 18/2 (2018), 105-128.