{"id":2611,"date":"2014-02-03T21:38:43","date_gmt":"2014-02-03T19:38:43","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=2611"},"modified":"2014-02-03T21:38:45","modified_gmt":"2014-02-03T19:38:45","slug":"gecis-ulkelerinde-vergi-ahlaki","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/gecis-ulkelerinde-vergi-ahlaki","title":{"rendered":"Ge\u00e7i\u015f \u00dclkelerinde Vergi Ahlak\u0131"},"content":{"rendered":"\n\n<\/colgroup>\n\n\n\n\n\n\n\n
Makale Bilgileri<\/b><\/span><\/span><\/td>\n<\/tr>\n

\nDergi:<\/b><\/span><\/span>\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi
\n<\/span>Makalenin Ba\u015fl\u0131\u011f\u0131:<\/b><\/span><\/span> Ge\u00e7i\u015f \u00dclkelerinde Vergi Ahlak\u0131
\n<\/span>Yazar(lar):<\/b><\/span><\/span> Deniz Turan, Ali Yurdakul
\n<\/span>Cilt:<\/b><\/span><\/span>5
\n<\/span>Say\u0131:<\/b><\/span><\/span>1
\n<\/span>Y\u0131l:<\/b><\/span><\/span>2014
\n<\/span>Sayfa:<\/b><\/span><\/span> 123-141
\n<\/span>ISSN:<\/b><\/span><\/span>1309-2448<\/span><\/td>\n<\/tr>\n
\u00d6zet<\/b><\/span><\/span><\/td>\n<\/tr>\n
\n

Kom\u00fcnizmin \u00e7\u00f6k\u00fc\u015f\u00fcnden sonra Merkez Asya \u00fclkeleri ile Orta ve Do\u011fu Avrupa \u00fclkelerinin b\u00fcy\u00fck \u00e7o\u011funlu\u011fu, o zamana kadar hi\u00e7 ya\u015fanmam\u0131\u015f politik, ekonomik ve sosyal de\u011fi\u015fimler ile kar\u015f\u0131la\u015fm\u0131\u015ft\u0131r. Kurumsal yap\u0131da ya\u015fanan h\u0131zl\u0131 \u00e7\u00f6k\u00fc\u015f, bir\u00e7ok \u00fclkede bir bo\u015fluk yaratm\u0131\u015ft\u0131r. Merkezi kontrol sisteminden piyasa ekonomisine ge\u00e7i\u015f, vergi sistemleri \u00fczerinde \u00e7ok b\u00fcy\u00fck sorunlara yol a\u00e7m\u0131\u015ft\u0131r. Bu \u00e7al\u0131\u015fmada ge\u00e7i\u015f \u00fclkelerinin vergi yap\u0131lar\u0131n\u0131n temel \u00f6zellikleri, vergi ahlak\u0131n\u0131n geli\u015fimi ve vergi ahlak\u0131n\u0131 etkileyen fakt\u00f6rler analiz edilmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. D\u00fcnya De\u011ferler Anketi verileri kullan\u0131larak ger\u00e7ekle\u015ftirilen bu \u00e7al\u0131\u015fman\u0131n bulgular\u0131 \u015funlard\u0131r: Merkez ve Do\u011fu Avrupa \u00fclkelerinde vergi ahlak\u0131, Eski Sovyetler Birli\u011fi \u00fclkelerine g\u00f6re \u00f6nemli derecede y\u00fcksek d\u00fczeyde ger\u00e7ekle\u015fmi\u015ftir. Ge\u00e7i\u015f s\u00fcrecinde Avrupa Birli\u011fi\u2019nin vergi ahlak\u0131 \u00fczerindeki s\u0131n\u0131rl\u0131 etkisi bulunmaktad\u0131r. Ayr\u0131ca ge\u00e7i\u015f \u00fclkelerinde yasal sisteme duyulan g\u00fcven ile ulusal gurur duygusunun artmas\u0131, vergi ahlak\u0131n\u0131 \u00f6nemli derecede olumlu etkilemektedir.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Anahtar Kelimeler:<\/b><\/span><\/span> Ge\u00e7i\u015f \u00fclkeleri, vergi ahlak\u0131, vergi uyumu, vergi reformlar\u0131, sosyodemografik fakt\u00f6rler<\/span><\/p>\n<\/td>\n<\/tr>\n

JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/b><\/span><\/span> H26, H30<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi:\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: Ge\u00e7i\u015f \u00dclkelerinde Vergi Ahlak\u0131 Yazar(lar): Deniz Turan, Ali Yurdakul Cilt:5 Say\u0131:1 Y\u0131l:2014 Sayfa: 123-141 ISSN:1309-2448 \u00d6zet Kom\u00fcnizmin \u00e7\u00f6k\u00fc\u015f\u00fcnden sonra Merkez Asya \u00fclkeleri ile Orta ve Do\u011fu Avrupa \u00fclkelerinin b\u00fcy\u00fck \u00e7o\u011funlu\u011fu, o zamana kadar hi\u00e7 ya\u015fanmam\u0131\u015f politik, ekonomik ve sosyal de\u011fi\u015fimler ile kar\u015f\u0131la\u015fm\u0131\u015ft\u0131r. Kurumsal yap\u0131da ya\u015fanan h\u0131zl\u0131 […]<\/p>\n

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