34. International Public Finance Conference

EnglishTürkçe

BÖLÜM


DOI :10.26650/PB/SS10.2019.001.032   IUP :10.26650/PB/SS10.2019.001.032    Tam Metin (PDF)

The Importance of Tax Literacy in Tax Compliance, Suggestions to Be Developed in the Case of Country Applications

Güneş Çetin Gerger, Feride Bakar Türegün, Adnan Gerçek

Taxes are the economic values that are received by the governments voluntary and the tax authorities under the enforcement according to the rules specified by the law. As tax is the most important source of income of the state, the approaches that strengthen tax awareness and increase tax compliance have become important for the revenue administrations. Tax literacy can be defined as having the ability to know and understand the tax-related issues, to follow them, to follow the developments, and to carry out their personal budget in the best way by considering the tax debts to be paid.

This study highlighted the importance of factors that determine the tax compliance in tax literacy and examined arrangements and projects related to tax literacy in the OECD countries and the United States and projects and researches related to tax literacy in Turkey are presented. In the study, it was concluded that the level of tax literacy in our country was not very good and suggestions were made about the activities that could be carried out to increase tax literacy.


Anahtar Kelimeler: Tax literacy, tax compliance, tax awareness, tax psychology.
JEL Sınıflandırması : H2 , K34 , D91 , H26

Referanslar

  • Alm, J., Kirchler, E. & Muehlbacher, S. (2012). “Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation”, Economic Analysis and Policy, Elsevier, vol. 42(2), pp. 133-152. google scholar
  • Chang Otto, H., Nichols Donald, R. & Schultz Joseph, J. (1987). “Taxpayer Attitudes Toward Tax Audit Risk”, Journal of Economic Psychology, 8(3), pp. 299-309. google scholar
  • Chardon, T., Freudenberg, B. & Brimble, M. (2016). “Tax Literacy in Australia: Not Knowing Your Deduction From Your Offset”, Australian Tax Forum, vol 31(2), pp. 321-362. https://search. informit.com.au/documentSummary;dn=167713818520655;res=IELBUS, (15.02.2019). google scholar
  • Cvrlje, D. (2015). “Tax Literacy as an Instrument of Combating and Overcoming Tax System Complexity, Low Tax Morale and Tax non-Compliance”, The Macrotheme Review, 4(3), pp. 156-167. google scholar
  • Çetin Gerger, G. (2011). Mükellef Hakları ve Vergiye Gönüllü Uyum, İstanbul, Legal Kitabevi. google scholar
  • Eriksen, K. & Fallan, L. (1996). “Tax Knowledge and Attitudes Towards Taxation: A Report on A Quasi-Experiment”, Journal of Economic Psychology, 17(3), pp. 387-402. google scholar
  • Gerçek, A., Çetin Gerger, G., Taşkın, Ç., Bakar, F. & Güzel, S. (2015). Mükellef Hakları: Türkiye Perspektifi ve Geliştirilmesi, Ankara, Seçkin Yayıncılık. google scholar
  • GİB. 2008-2014 Faaliyet Raporları, http://www.gib.gov.tr/kurumsal/stratejik-yonetim/ faaliyetraporlari, (20.02.2018). google scholar
  • Kirchler, E., Hoelzl, E. & Wahl, I. (2008). “Enforced Versus Voluntary Tax Compliance: The ‘Slippery Slope’ Framework”, Journal of Economic Psychology, 29, pp. 210–225. google scholar
  • Kornhauser, M. E. (2019). TaxJazz: The Tax Literacy Project, https://taxjazz.com/, (18.02.2019). google scholar
  • Niemirowsaki, P., Baldwin, S. & Wearing, A. J. (2003). “Tax Related Behaviours, Beliefs, Attitudes and Values and Taxpayer Compliance in Australia”, Journal of Australian Taxation, 6(1), pp. 132-165. google scholar
  • OECD. (2017). G20/OECD INFE Report on Adult Financial Literacy in G20 Countries, http://www. oecd.org/daf/fin/financial-education/G20-OECD-INFE-report-adult-financial-literacy-inG20-countries.pdf, (16.02.2019) google scholar
  • OECD. (2015). The International and Ibero-American Foundation for Administration and Public Policies (FIIAPP), Building Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education, OECD Publishing, Paris. google scholar
  • Russell, B. (2010). Revenue Administration: Developing a Taxpayer Compliance Program, Technical Notes and Manuals (Washington DC: IMF), https://www.imf.org/external/pubs/ ft/tnm/2010/tnm1017.pdf, (14.02.2019). google scholar
  • Teyyare, E., Ayyıldız, B., Dirican, H., Zıvalı, B.S. & Renkli, B. (2018). “İktisadi ve Mali Okuryazarlık Üzerine Bir Araştırma: Abant İzzet Baysal Üniversitesi İktisadi ve İdari Bilimler Fakültesi Örneği”, Ekonomik ve Sosyal Araştırmalar Dergisi, 14(1), pp. 99-120. google scholar
  • Yaltı, B. (2018). Cross-Border Tax Challenges In The 21st Century-21. Yüzyılda Sınır Ötesi Vergi Sorunları, İstanbul, Onikilevha Yayıncılık. google scholar
  • Yardımcıoğlu, M., Akpınar, Y. & Günay, Y. (2014). “Vergi Okuryazarlığı ve Vergisel Farkındalık: Kahramanmaraş Araştırması”, Kahramanmaraş Sütçü İmam Üniversitesi İİBF Dergisi, 4(2), pp. 95-119. Yılar, M. B. & Akdağ, H. (2017). “Sosyal Bilgiler Öğretiminde Vergi Okuryazarlığı”, Sosyal Bilgiler Eğitiminde Yeni Yaklaşımlar III, Ed.: Turan R. & Akdağ H., Ankara, Pegem Akademi. google scholar


PAYLAŞ




İstanbul Üniversitesi Yayınları, uluslararası yayıncılık standartları ve etiğine uygun olarak, yüksek kalitede bilimsel dergi ve kitapların yayınlanmasıyla giderek artan bilimsel bilginin yayılmasına katkıda bulunmayı amaçlamaktadır. İstanbul Üniversitesi Yayınları açık erişimli, ticari olmayan, bilimsel yayıncılığı takip etmektedir.