Bibliometric Analysis of Master’s Theses and Postgraduate Dissertations on Tax Compliance
Ercan Yelman, Veysel İnalTax compliance involves real and legal taxpayers submitting their returns in accordance with tax laws and making their tax payments by the legally stipulated dates. High tax compliance facilitates public expenditures for governments and increases public revenues. Therefore, tax compliance is an important issue that must be investigated for the administration and taxpayers. This study aims to monitor existing research and guide future researchers by comprehensively reviewing master’s theses and doctoral dissertations on tax compliance in Türkiye. In this regard, the study examines and analyzes 59 master’s theses and doctoral dissertations. This analysis reveals the general trends and contributions to the literature. The findings show that works are primarily written at the master’s level, with Marmara University, Dokuz Eylül University, and Sakarya University being the most productive universities in this field. Quantitative analysis methods were seen to have come to the fore in these studies, with the ordered probit approach and panel data analysis being preferred for econometric analysis. The survey technique was found to be among the other quantitative methods used. Qualitative analyses were conducted through interviews and a conceptual framework. 2019 was determined as the year in which the most intensive studies were carried out in this field. This situation reveals the recent increased interest in research on tax compliance. In addition, the conducted studies have enabled an in-depth examination of tax compliance by drawing from different disciplines and using various research methods. The studies have aimed to adopt a holistic approach toward increasing the tax system’s efficiency. In addition, these studies have been designed to constitute an essential resource in determining the direction of future research and policy-making processes.
Vergi Uyumu Konulu Lisansüstü Tezlerin Bibliyometrik Analizi
Ercan Yelman, Veysel İnalVergi uyumu, gerçek ve tüzel mükelleflerin vergi yasalarına uygun olarak beyannamelerini vermeleri ve vergi ödemelerini yasaların ön gördüğü tarihlerde gerçekleştirmeleridir. Vergi uyumunun yüksek olması hükümetler açısından kamusal harcamaları kolaylaştırırken, kamu gelirlerini arttıran bir unsurdur. Dolayısıyla vergi uyumu hem idare açısından hem de mükellef açısından araştırılması gereken önemli bir konudur. Bu çalışma, Türkiye’deki vergi uyumu konulu lisansüstü tezlerin kapsamlı bir incelemesini sunarak mevcut araştırmaların izlenmesini ve gelecekteki araştırmacılara rehberlik etmeyi amaçlamaktadır. Bu doğrultuda 59 lisansüstü tez incelenmiş ve analiz edilmiştir. Bu analiz genel eğilimleri ve literatüre katkıları ortaya koymuştur. Bulgular, çoğunlukla yüksek lisans düzeyinde tezlerin yazıldığını, Marmara Üniversitesi, Dokuz Eylül Üniversitesi ve Sakarya Üniversitesi’nin bu alanda en üretken üniversiteler olduğunu göstermektedir. Çalışmalarda nicel analiz yöntemleri öne çıkmış, ekonometrik analiz için Sıralı Probit Yaklaşımı ve Panel Veri Analizi tercih edilmiştir. Anket tekniği ise kullanılan diğer nicel yöntemler arasında yer almıştır. Nitel analizler ise mülakatlar ve kavramsal çerçeve üzerinden yapılmıştır. 2019 yılı bu alanda en yoğun çalışmaların yapıldığı yıl olarak belirlenmiştir. Bu durum son dönemde vergi uyumu konusundaki araştırmalara artan ilgiyi göstermektedir. Ayrıca yapılan çalışmalar, vergi uyumu konusunda farklı disiplinlerden beslenerek ve çeşitli araştırma yöntemlerini kullanarak derinlemesine inceleme yapılmasını sağlamıştır. Çalışmalar vergi sisteminin etkinliğini artırmak için bütünsel bir yaklaşım benimsemeyi hedeflemiştir. Ayrıca bu çalışmalar gelecekteki araştırmaların ve politika yapım süreçlerinin yönünü belirlemede önemli bir kaynak oluşturacak şekilde tasarlanmıştır.
Taxes constitute a pivotal source of revenue for countries. The timely collection of taxes in full is essential for governments’ ability to finance public services and ensure social welfare. However, ensuring tax compliance is crucial in the tax collection process. In the broadest sense, tax compliance refers to how individuals and businesses in a country adhere to tax laws. Tax compliance has implications for fiscal policies and extends its impact to various issues such as economic development, social inequality, business behaviors, and even political stability. Therefore, while research on tax compliance is essential for the effectiveness of tax administration and the design of tax policies, it can also have significant effects on general economic and social outcomes. In this context, tax compliance has become and will continue to be an essential research area for economists, legal experts, fiscal specialists, and public policymakers. Research on tax compliance can contribute to evaluating the effectiveness of tax policies, enhancing tax administration systems, guiding the design of tax policies and practices, and promoting tax justice. Therefore, tax compliance has garnered considerable attention in academic circles and applied policy domains. Recently, a growing body of research has occurred in this field, indicating an increased interest in the subject.
The focal point of this study is the bibliometric analysis of master’s theses and doctoral dissertations conducted on tax compliance in Türkiye with the aim of comprehensively analyzing the various characteristics, publication trends, and research methodologies of these works regarding tax compliance. This study’s primary objective is to guide researchers interested in tax compliance. In this context, the study presents an overview of research conducted on tax compliance, identifies potential gaps, and offers researchers the opportunity to examine and scrutinize their work from various perspectives. In so doing, the study aims to enhance the quality of research on tax compliance, thereby contributing to developing more effective scientific studies.
The study conducts its examinations and evaluations under five main headings. In this context, the first part of the study elucidates the definition and significance of tax compliance. The second and third sections conduct a conceptual evaluation of literature research and bibliometric analysis. The third section also provides insights into previous bibliometric studies on taxation and their outcomes and additionally explains the conceptual framework of bibliometric analysis within the research framework. The fourth section elaborates on the methodology of the study; namely, it thoroughly explains the method of this study by encompassing the data collection process, utilized data sources, and sampling methods. Furthermore, this section provides an elaborate explanation of the statistical techniques, software tools, and analytical procedures that are used for the data analysis. Lastly, the fifth section uses various parameters and analysis methods to thoroughly evaluate the data obtained within the scope of the study. Statistical analyses of the obtained data are conducted using figures, tables, and various visual tools. The analysis examines the data distributions, relationships, and trends, thus leading to significant findings and conclusions. This section aims to contribute to a deeper understanding of the study’s main findings through the data.
The data obtained within the scope of the research have been meticulously analyzed by subjecting them to various parameters, including the types of theses and dissertations, their language, and their distributions by year, by advisor title, by authors’ gender, by university type, by university, by study type, by research approach and techniques used regarding their research methods, by accessibility, as well as by analyzing them by department and average page count. The findings have been extensively analyzed using Microsoft Excel, thus allowing for a comprehensive study evaluation and enabling an in-depth examination of the parameters.
Upon examining the data obtained within the scope of the study, 59 master’s theses and doctoral dissertations were identified and thoroughly analyzed. These analyses revealed the topic of tax compliance to have been addressed by the Master’s and doctoral students studying at various universities. A concentration of studies was observed to have been conducted at certain universities such as Marmara University, Dokuz Eylül University, and Sakarya University. One of the conclusions drawn from the analyses is that a growing interest has occurred in tax compliance for master’s theses and doctoral dissertations in recent years. Intense research activity was also observed in this area, especially in 2019.
Another finding obtained within the scope of the study is the examination of these authors’ genders. As a result of this analysis, a relatively similar number was observed for female and male authors. This finding can be considered noteworthy in emphasizing the significant contribution women are making to the scientific literature. Moreover, a substantial portion of the studies utilized quantitative analysis methods. Additionally, when examining the other results obtained within the study, these theses and dissertations are believed will guide researchers who intend to work in this field. Overall, the study provides information that can assist in determining the directions, methods, approaches, and various other aspects of these studies. In this way, the current study also aims to establish a better foundation for future research and contribute to the development of the field.
