Research Article
BibTex RIS Cite

From Neoclassic Economics to Behavioral Economics Tax Compliance: An Empirical Analysis

Year 2022, Volume: 4 Issue: 3, 232 - 243, 31.12.2022
https://doi.org/10.38009/ekimad.1160905

Abstract

Tax compliance is the full and timely fulfillment of taxpayers' tax obligations voluntarily. The data of this study, which examines tax compliance from the perspective of behavioral economics, were obtained from 177 students studying in 5 different departments of Afyon Kocatepe University, Faculty of Economics and Administrative Sciences, by survey method. These data were subjected to OLS regression analysis. In general, the findings include tax compliance; population and work experience from demographic factors, loss aversion and risk level from non-economic factors, while tax rate, audit probability and penalties from economic factors do not. The most important finding is that among the factors affecting tax compliance within the scope of tax payment behavior, loss aversion from behavioral economics arguments is effective.

References

  • Aktan, Coşkun Can. “Vergi Psikolojisinin Temelleri ve Vergi Ahlakı”, içinde: Yeni Maliye Değişim Çağında Kamu Maliyesi: Yeni Trendler, Yeni Paradigmalar, Yeni Öğretiler, Yeni Perspektifler, (Editörler: Coşkun Can Aktan, Ahmet Kesik, Dilek Dileyici), Maliye Bakanlığı Strateji Geliştirme Başkanlığı, Yayın No: 2012/420, Hermes Matbaacılık: Ankara. s.167-181.
  • Allingham, M. & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1(3-4), s. 323-338.
  • Alm, J. (1991). A Perspective on the Experimental Analysis of Taxpayer Reporting. The Accounting Review, 66(3), s. 577-593.
  • Alm, J. (1999). Tax Compliance and Administration, https://www.researchgate.net/publication/247699437_Tax_Compliance_and_Administration, Erişim Tarihi: 16.05.2021.
  • Alm, J. (2019). What Motivates Tax Compliance? Journal of Economic Surveys, 33(2), s. 353-388.
  • Alm, J., Bloomquist, K. M. & McKee, M. (2015). On the External Validity of Laboratory Tax Compliance Experiments. Economic Inquiry, 53(2), s. 1170-1186.
  • Alm, J., McClelland, G. H. & Schulze, W. D. (1992). Why Do People Pay Taxes?. Journal of Public Economics, 48(1), s. 21-38.
  • Alshira’h, A. F., Alsqour, M., Lutfi, A., Alsyouf, A. & Alshirah, M. A. (2020). Socio-Economic Model of Sales Tax Compliance. Economies, 8(4), s. 1-15.
  • Aygün, R. (2012). Vergi Afları ve Vergi Uyumuna Etkisi. Vergi Dünyası Dergisi (369), s. 88-92.
  • Balaz, V., Bacova, V., Drobna, E., Dudekova, K. & Adamik, K. (2013). Testing Prospect Theory Parameters. Ekonomický časopis, 61(7), s. 655–671.
  • Becker, G. S. (1968). Crime and Punishment: An Economic Approach. The Journal of Political Economy, 76(2), s. 169-217.
  • Becker, W., Buchner, H. J. & Sleeking, S. (1987). The Impact of Public Transfer Expenditures on Tax Evasion: An Experimental Approach. Journal of Public Economics, 34(2), s. 243-252.
  • Bernoulli, D. (1954). Exposition of a New Theory on the Measurement of Risk. Econometrica, (Çev: Sommer, L.), 22(1), s. 23-36.
  • Camerer, C. F. (2005). Three Cheers-Psychological, Theoretical, Empirical-for Loss Aversion. Journal of Marketing Research, 42, s. 129-133.
  • Cox, D. (1984). Raising Revenue in the Underground Economy. National Tax Journal, 37(3), s. 283-288.
  • Crane, S. E. & Nourzad, F. (1990). Tax Rates and Tax Evasion: Evidence from California Amnesty Data. National Tax Journal, 43(2), s. 189-199.
  • Cullis, J. G., Jones, P. & Lewis, A. (2006). Tax Framing, Instrumentality And Individual Differences: Are There Two Different Cultures?. Journal of Economic Psychology, 27(2), s. 304-320.
  • Dhami S. & Al-Nowaihi A. (2007). Why Do People Pay Taxes? Prospect Theory versus Expected Utility Theory. Journal of Economic Behavior & Organization, 64(1), s. 171-192.
  • Didinmez, İ. (2018). Davranışsal İktisat Perspektifinden Vergi Uyum Analizi. (Yayınlanmamış Doktora Tezi). Hacettepe Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
  • Doran, M. (2009). Tax Penalties and Tax Compliance. Harvard Journal of Legislation, 46, s. 111- 114.
  • Feld, L. P. & Tyran, J. R. (2002). Tax Evasion and Voting: An Experimental Analysis. Kyklos, 55(2), s. 197-221.
  • Fochmann, M. & Wolf, N. (2018). Framing and Salience Effects in Tax Evasion Decisions - An Experiment on Underreporting and Overdeducting. https://ssrn.com/abstract=2595070, Erişim Tarihi: 12.09.2020.
  • Fonseca, M. & Myles, G. D. (2012). A Survey of Experiments on Tax Compliance. HM Revenue and Customs Research Report, 198.
  • Frey, B. S. & Stutzer, A. (2001). Economics and Psychology: From Imperialistic to Inspired Economics. Philosophie Economique, 2, s. 5-22. Frey, B. S. (1997). Not Just for the Money: An Economic Theory of Personal Motivation. Cheltenham, UK: Edward Elgar Publishers.
  • Friedland, N., Maital, S. & Rutenberg, A. (1978). A Simulation Study of Income Taxation. Journal of Public Economics, 10, s. 107-116.
  • Geeroms, H. J. & Wilmots, H. (1985). An Emprical Model of Tax Evasion and Tax Avoidance. Public Finance, 40, s. 190-209.
  • Joulfaian, D. & Rider, M. (1996). Tax Evasion in the Presence of Negative Income Tax Rates. National Tax Journal, 49(4), s. 553-570.
  • Kahneman, D. & Tversky, A. (1979). Prospect Theory: An Analysis of Decision under Risk. Econometrica, 47(2), s. 263-291.
  • Kahneman, D. (2003a). A Psychological Perspective on Economics. The American Economic Review, 93(2), s. 162-168.
  • Kahneman, D. (2003b). A Perspective on Judgment and Choice: Mapping Bounded Rationality. American Psychologist, 58(9), s. 697–720.
  • Logue, K. D. (2006). Optimal Tax Compliance and Penalties When the Law is Uncertain. Law & Economics Working Papers. University of Michigan Law School.
  • Nsor-Ambala, R. (2016). Evidence For The Influence Of Individual Ethical Orientation On Tax Compliance Among Ghanaian Tax Payers. VVU Journal Of Business Research, 1(2), s. 19-33.
  • Robben, H. S. J., Webley, P., Weigel, R. H., Warneryd, K. E., Kinsey, K. A., Hessing, D. J., Martin, F. A., Elffers, H., Wahlund, R., Langenhove, L. V., Long, S. B. & Scholz, J. T. (1990). Decision Frame and Opportunity as Determinants of Tax Cheating; An International Experimental Study. Journal Economnic Psychology, 11(3), s. 34-64.
  • Saruç, N. T. (2015). Vergi Uyumu: Teori ve Uygulama (2. Baskı). Ankara: Seçkin Kitabevi.
  • Schoemaker, P. J. H. (1982). The Expected Utility Model: Its Variants, Purposes, Evidences and Limitations. Journal of Economic Literature, 20(2), s. 529-563.
  • Seçilmiş, İ. E. (2010). Gelir Farklılığının Dinamik Kamu Malına Gönüllü Katılım Üzerindeki Etkisinin Deneysel İncelemesi. (Yayımlanmamış doktora tezi). Hacettepe Üniversitesi Sosyal Bilimler Enstitüsü. Ankara.
  • Slemrod, J. (1985). The Return to Tax Simplification: An Econometric Analysis. National Bureau of Economic Research Working Paper, No. 1756.
  • Starmer, C. (2000). Developments in Non-Expected Utility Theory: The Hunt for a Descriptive Theory of Choice under Risk. Journal of Economic Literature, 38(2), s. 332-382.
  • Steenbergen, M. R., McGraw, K. M. & Scholz, J. T. (1992). Taxpayer Adaptation to the 1986 Tax Reform Act: Do New Tax Laws Affect the Way Taxpayers Think about Taxes?. In Slemrod, J. (Eds.), s. 9-37. Why People Pay Taxes: Tax Compliance and Enforcement, Ann Arbor: University of Michigan Press.
  • Torgler, B. (2004). Moral Suasion: An Alternative Tax Policy Strategy? Evidence from a Controlled Field Experiment. Economics of Governance, 5(3), s. 235-253.
  • Tunçer, M. (2005). Vergi Yardımcılarının Vergi Uyumuna Etkisi. Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 7(1), s. 217-228.
  • Wahlund, R. (1992). Tax Changes and Economic Behaviour: The Case of Tax Evasion. Journal of Economic Psychology, 13(4), s. 657-677.
  • Warneryd, K. E. & Walerud, R. (1982). Taxes and Economic Behaviour: Some Interview Data on Tax Evasion in Sweden. Journal of Economic Psychology, 2(3), s. 187-211.
  • Yaniv, G. (1999). Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis. National Tax Journal, 52, s. 753-764.

Neoklasik İktisattan Davranışsal İktisada Doğru Vergi Uyumu: Ampirik Bir Analiz

Year 2022, Volume: 4 Issue: 3, 232 - 243, 31.12.2022
https://doi.org/10.38009/ekimad.1160905

Abstract

Vergi uyumu, mükelleflerin vergisel yükümlülüklerini gönüllü olarak tam ve zamanında yerine getirmeleridir. Davranışsal iktisat perspektifinden vergi uyumunun incelendiği bu çalışmanın verileri anket yöntemiyle, Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesinin 5 ayrı bölümde eğitim gören 177 öğrenciden elde edilmiştir. Bu veriler OLS regresyon analizine tabi tutulmuştur. Genel olarak bulgular vergi uyumunu; demografik faktörlerden nüfus ve iş tecrübesinin, ekonomik olmayan faktörlerden kayıptan kaçınmanın ve risk düzeyinin etkilediğini gösterirken ekonomik faktörlerden vergi oranı, denetim olasılığı ve cezaların etkilemediğini göstermektedir. En önemli bulgu ise vergi ödeme davranışı kapsamında vergi uyumunu etkileyen faktörler arasında davranışsal iktisat argümanlarından kayıptan kaçınmanın etkili olduğudur.

References

  • Aktan, Coşkun Can. “Vergi Psikolojisinin Temelleri ve Vergi Ahlakı”, içinde: Yeni Maliye Değişim Çağında Kamu Maliyesi: Yeni Trendler, Yeni Paradigmalar, Yeni Öğretiler, Yeni Perspektifler, (Editörler: Coşkun Can Aktan, Ahmet Kesik, Dilek Dileyici), Maliye Bakanlığı Strateji Geliştirme Başkanlığı, Yayın No: 2012/420, Hermes Matbaacılık: Ankara. s.167-181.
  • Allingham, M. & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1(3-4), s. 323-338.
  • Alm, J. (1991). A Perspective on the Experimental Analysis of Taxpayer Reporting. The Accounting Review, 66(3), s. 577-593.
  • Alm, J. (1999). Tax Compliance and Administration, https://www.researchgate.net/publication/247699437_Tax_Compliance_and_Administration, Erişim Tarihi: 16.05.2021.
  • Alm, J. (2019). What Motivates Tax Compliance? Journal of Economic Surveys, 33(2), s. 353-388.
  • Alm, J., Bloomquist, K. M. & McKee, M. (2015). On the External Validity of Laboratory Tax Compliance Experiments. Economic Inquiry, 53(2), s. 1170-1186.
  • Alm, J., McClelland, G. H. & Schulze, W. D. (1992). Why Do People Pay Taxes?. Journal of Public Economics, 48(1), s. 21-38.
  • Alshira’h, A. F., Alsqour, M., Lutfi, A., Alsyouf, A. & Alshirah, M. A. (2020). Socio-Economic Model of Sales Tax Compliance. Economies, 8(4), s. 1-15.
  • Aygün, R. (2012). Vergi Afları ve Vergi Uyumuna Etkisi. Vergi Dünyası Dergisi (369), s. 88-92.
  • Balaz, V., Bacova, V., Drobna, E., Dudekova, K. & Adamik, K. (2013). Testing Prospect Theory Parameters. Ekonomický časopis, 61(7), s. 655–671.
  • Becker, G. S. (1968). Crime and Punishment: An Economic Approach. The Journal of Political Economy, 76(2), s. 169-217.
  • Becker, W., Buchner, H. J. & Sleeking, S. (1987). The Impact of Public Transfer Expenditures on Tax Evasion: An Experimental Approach. Journal of Public Economics, 34(2), s. 243-252.
  • Bernoulli, D. (1954). Exposition of a New Theory on the Measurement of Risk. Econometrica, (Çev: Sommer, L.), 22(1), s. 23-36.
  • Camerer, C. F. (2005). Three Cheers-Psychological, Theoretical, Empirical-for Loss Aversion. Journal of Marketing Research, 42, s. 129-133.
  • Cox, D. (1984). Raising Revenue in the Underground Economy. National Tax Journal, 37(3), s. 283-288.
  • Crane, S. E. & Nourzad, F. (1990). Tax Rates and Tax Evasion: Evidence from California Amnesty Data. National Tax Journal, 43(2), s. 189-199.
  • Cullis, J. G., Jones, P. & Lewis, A. (2006). Tax Framing, Instrumentality And Individual Differences: Are There Two Different Cultures?. Journal of Economic Psychology, 27(2), s. 304-320.
  • Dhami S. & Al-Nowaihi A. (2007). Why Do People Pay Taxes? Prospect Theory versus Expected Utility Theory. Journal of Economic Behavior & Organization, 64(1), s. 171-192.
  • Didinmez, İ. (2018). Davranışsal İktisat Perspektifinden Vergi Uyum Analizi. (Yayınlanmamış Doktora Tezi). Hacettepe Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
  • Doran, M. (2009). Tax Penalties and Tax Compliance. Harvard Journal of Legislation, 46, s. 111- 114.
  • Feld, L. P. & Tyran, J. R. (2002). Tax Evasion and Voting: An Experimental Analysis. Kyklos, 55(2), s. 197-221.
  • Fochmann, M. & Wolf, N. (2018). Framing and Salience Effects in Tax Evasion Decisions - An Experiment on Underreporting and Overdeducting. https://ssrn.com/abstract=2595070, Erişim Tarihi: 12.09.2020.
  • Fonseca, M. & Myles, G. D. (2012). A Survey of Experiments on Tax Compliance. HM Revenue and Customs Research Report, 198.
  • Frey, B. S. & Stutzer, A. (2001). Economics and Psychology: From Imperialistic to Inspired Economics. Philosophie Economique, 2, s. 5-22. Frey, B. S. (1997). Not Just for the Money: An Economic Theory of Personal Motivation. Cheltenham, UK: Edward Elgar Publishers.
  • Friedland, N., Maital, S. & Rutenberg, A. (1978). A Simulation Study of Income Taxation. Journal of Public Economics, 10, s. 107-116.
  • Geeroms, H. J. & Wilmots, H. (1985). An Emprical Model of Tax Evasion and Tax Avoidance. Public Finance, 40, s. 190-209.
  • Joulfaian, D. & Rider, M. (1996). Tax Evasion in the Presence of Negative Income Tax Rates. National Tax Journal, 49(4), s. 553-570.
  • Kahneman, D. & Tversky, A. (1979). Prospect Theory: An Analysis of Decision under Risk. Econometrica, 47(2), s. 263-291.
  • Kahneman, D. (2003a). A Psychological Perspective on Economics. The American Economic Review, 93(2), s. 162-168.
  • Kahneman, D. (2003b). A Perspective on Judgment and Choice: Mapping Bounded Rationality. American Psychologist, 58(9), s. 697–720.
  • Logue, K. D. (2006). Optimal Tax Compliance and Penalties When the Law is Uncertain. Law & Economics Working Papers. University of Michigan Law School.
  • Nsor-Ambala, R. (2016). Evidence For The Influence Of Individual Ethical Orientation On Tax Compliance Among Ghanaian Tax Payers. VVU Journal Of Business Research, 1(2), s. 19-33.
  • Robben, H. S. J., Webley, P., Weigel, R. H., Warneryd, K. E., Kinsey, K. A., Hessing, D. J., Martin, F. A., Elffers, H., Wahlund, R., Langenhove, L. V., Long, S. B. & Scholz, J. T. (1990). Decision Frame and Opportunity as Determinants of Tax Cheating; An International Experimental Study. Journal Economnic Psychology, 11(3), s. 34-64.
  • Saruç, N. T. (2015). Vergi Uyumu: Teori ve Uygulama (2. Baskı). Ankara: Seçkin Kitabevi.
  • Schoemaker, P. J. H. (1982). The Expected Utility Model: Its Variants, Purposes, Evidences and Limitations. Journal of Economic Literature, 20(2), s. 529-563.
  • Seçilmiş, İ. E. (2010). Gelir Farklılığının Dinamik Kamu Malına Gönüllü Katılım Üzerindeki Etkisinin Deneysel İncelemesi. (Yayımlanmamış doktora tezi). Hacettepe Üniversitesi Sosyal Bilimler Enstitüsü. Ankara.
  • Slemrod, J. (1985). The Return to Tax Simplification: An Econometric Analysis. National Bureau of Economic Research Working Paper, No. 1756.
  • Starmer, C. (2000). Developments in Non-Expected Utility Theory: The Hunt for a Descriptive Theory of Choice under Risk. Journal of Economic Literature, 38(2), s. 332-382.
  • Steenbergen, M. R., McGraw, K. M. & Scholz, J. T. (1992). Taxpayer Adaptation to the 1986 Tax Reform Act: Do New Tax Laws Affect the Way Taxpayers Think about Taxes?. In Slemrod, J. (Eds.), s. 9-37. Why People Pay Taxes: Tax Compliance and Enforcement, Ann Arbor: University of Michigan Press.
  • Torgler, B. (2004). Moral Suasion: An Alternative Tax Policy Strategy? Evidence from a Controlled Field Experiment. Economics of Governance, 5(3), s. 235-253.
  • Tunçer, M. (2005). Vergi Yardımcılarının Vergi Uyumuna Etkisi. Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 7(1), s. 217-228.
  • Wahlund, R. (1992). Tax Changes and Economic Behaviour: The Case of Tax Evasion. Journal of Economic Psychology, 13(4), s. 657-677.
  • Warneryd, K. E. & Walerud, R. (1982). Taxes and Economic Behaviour: Some Interview Data on Tax Evasion in Sweden. Journal of Economic Psychology, 2(3), s. 187-211.
  • Yaniv, G. (1999). Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis. National Tax Journal, 52, s. 753-764.
There are 44 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Erhan Çelik 0000-0002-9739-9710

Publication Date December 31, 2022
Submission Date August 11, 2022
Published in Issue Year 2022 Volume: 4 Issue: 3

Cite

APA Çelik, E. (2022). Neoklasik İktisattan Davranışsal İktisada Doğru Vergi Uyumu: Ampirik Bir Analiz. Ekonomi İşletme Ve Maliye Araştırmaları Dergisi, 4(3), 232-243. https://doi.org/10.38009/ekimad.1160905