Davranışsal iktisat çerçevesinde ekonomi politikası oluşturma (Vergi uygulamaları)
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Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Çağ Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bireylerin, iktisadi karar ve tercihlerini nasıl aldıkları, bu kararların ardındaki nedenlerin anlaşılması kamu politikalarının başarısı için de son derece önemli hale gelmiştir. Klasik iktisadi yaklaşım bu kararların her zaman rasyonel olduğunu varsayar ve teorilerini bu bağlamda oluşturur. Davranışsal iktisat ise, bireylerin irrasyonel kararlar ve tutumlarının ardındaki nedenleri psikolojik ve sosyolojik olgularla bağdaştırır. Vergi ödemek iktisadi bir karardır. Mükelleflerin vergi ödeme konusunda verdikleri karar ve gösterdikleri tutum vergi uyumu olarak adlandırılır ve sosyo-ekonomik bir süreçtir. Bu çalışmada mükelleflerin vergi uyumları davranışsal iktisat perspektifinden incelenmektedir. Çukurova Bölgesi'nde bulunan Çukurova Üniversitesi ve Çağ Üniversitesi, İktisadi ve İdari Bilimler Fakültesi öğrencilerinin vergi algıları ve vergi bilinçleri ölçülerek, demografik değişkenler baz alınarak, geleceğin vergi mükelleflerinin vergi uyumlarının ölçümlenmesi hedeflenmiştir. Öğrencilere, literatürde yer alan çalışmalardan esinlenilerek hazırlanan bir anket uygulanmış ve öğrencilerin vergi anlayışlarının olumlu ancak, ülkemizdeki vergi uygulamaları, vergi kanunları, vergi adaleti ve kamuya güven duygularının olumsuz olduğu sonucu elde edilmiştir. Vergi bilincinin artması için vergi eğitiminin gerekliliği tespit edilmiştir.
Understanding, how individuals make their economic decisions and preferences and the reasons behind these decisions has become extremely important for the success of public policies. The classical economic approach assumes that these decisions are always rational and creates its theories in this context. Behavioral economics, on the other hand, reconciles the reasons behind the irrational decisions and attitudes of individuals with psychological and sociological phenomena. Paying taxes is an economic decision. The decision and attitude of the taxpayers about paying taxes is called tax compliance and is a socio-economic process.In this study, the tax compliance of taxpayers is examined from the perspective of behavioral economics. It is aimed to measure the tax compliance of the future taxpayers by measuring the tax perceptions and tax awareness of Çukurova University and Çağ University, Faculty of Economics and Administrative Sciences students in Çukurova Region, based on demographic variables.A questionnaire, inspired by the studies in the literature, was applied to the students and it was concluded that the students' tax understanding is positive, but the tax practices, tax laws, tax justice, and public confidence in the government in our country are negative. The necessity of tax education to increase tax awareness has been determined.
Understanding, how individuals make their economic decisions and preferences and the reasons behind these decisions has become extremely important for the success of public policies. The classical economic approach assumes that these decisions are always rational and creates its theories in this context. Behavioral economics, on the other hand, reconciles the reasons behind the irrational decisions and attitudes of individuals with psychological and sociological phenomena. Paying taxes is an economic decision. The decision and attitude of the taxpayers about paying taxes is called tax compliance and is a socio-economic process.In this study, the tax compliance of taxpayers is examined from the perspective of behavioral economics. It is aimed to measure the tax compliance of the future taxpayers by measuring the tax perceptions and tax awareness of Çukurova University and Çağ University, Faculty of Economics and Administrative Sciences students in Çukurova Region, based on demographic variables.A questionnaire, inspired by the studies in the literature, was applied to the students and it was concluded that the students' tax understanding is positive, but the tax practices, tax laws, tax justice, and public confidence in the government in our country are negative. The necessity of tax education to increase tax awareness has been determined.
Açıklama
Sosyal Bilimler Enstitüsü, Uluslararası Ticaret ve Pazarlama Ana Bilim Dalı
Anahtar Kelimeler
Ekonomi, Economics, İşletme
