{"id":4545,"date":"2019-07-26T11:50:17","date_gmt":"2019-07-26T08:50:17","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=4545"},"modified":"2019-07-26T19:19:05","modified_gmt":"2019-07-26T16:19:05","slug":"psychological-effects-of-taxation-on-taxpayers-a-field-study-on-tax-avoidance-and-tax-evasion","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/psychological-effects-of-taxation-on-taxpayers-a-field-study-on-tax-avoidance-and-tax-evasion","title":{"rendered":"Vergilemenin M\u00fckellefler \u00dczerindeki Psikolojik Etkileri: Vergiden Ka\u00e7\u0131nma ve Vergi Ka\u00e7\u0131rma \u00dczerine Bir Alan Ara\u015ft\u0131rmas\u0131"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nVergilemenin M\u00fckellefler \u00dczerindeki Psikolojik Etkileri: Vergiden Ka\u00e7\u0131nma ve Vergi Ka\u00e7\u0131rma \u00dczerine Bir Alan Ara\u015ft\u0131rmas\u0131<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\n\u00d6zg\u00fcr Emre Ko\u00e7<\/td>\n<\/tr>\n
Cilt:<\/td>\n10<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n4<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2019<\/td>\n<\/tr>\n
Sayfa:<\/td>\n1015-1027<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2019.217<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Vergileme ekonomik oldu\u011fu kadar psikolojik ve sosyolojik bir kavramd\u0131r. Vergi m\u00fckelleflerinin vergi \u00f6demeye katlanma durumlar\u0131na g\u00f6re vergi psikolojisi, bireyden bireye farkl\u0131l\u0131k g\u00f6stermektedir. Vergi psikolojisinin yaratt\u0131\u011f\u0131 olumsuz etkilerinin ba\u015f\u0131nda, vergi m\u00fckelleflerinin vergi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmemesinden kaynaklanan vergi kay\u0131p ve ka\u00e7a\u011f\u0131 olgusu gelmektedir. Vergilerin etkin bir ara\u00e7 olabilmeleri i\u00e7in vergi m\u00fckelleflerinin olu\u015fturaca\u011f\u0131 kay\u0131p ve ka\u00e7aklar\u0131n m\u00fcmk\u00fcn mertebe d\u00fc\u015f\u00fck olmas\u0131 gerekmektedir. Bu \u00e7al\u0131\u015fma, \u00c7orum ili genelinde vergi m\u00fckelleflerinin, vergi kay\u0131p ka\u00e7aklar\u0131n\u0131n olu\u015fmas\u0131nda etken olan de\u011ferleri tespit amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. \u00c7al\u0131\u015fmada m\u00fckelleflerle y\u00fcz y\u00fcze g\u00f6r\u00fc\u015fme y\u00f6ntemiyle elde edilen bulgulara yer verilmi\u015ftir. Yap\u0131lan analiz sonucunda elde edilen bulgulara g\u00f6re; vergi m\u00fckelleflerini vergi ka\u00e7\u0131rma ve vergiden ka\u00e7\u0131nma davran\u0131\u015flar\u0131na sevk eden ana etkenin vergi oranlar\u0131ndaki art\u0131\u015fa ba\u011fl\u0131 olarak artan vergi y\u00fckleri oldu\u011funu ifade edebiliriz. Ayr\u0131ca, vergi y\u00fck\u00fc haricinde vergi denetimlerinin ve cezalar\u0131n\u0131n yetersizli\u011finin m\u00fckellefleri vergi kay\u0131p ve ka\u00e7aklar\u0131na y\u00f6nlendirdi\u011fini ger\u00e7e\u011fi de \u00e7al\u0131\u015fma sonucunda elde edilen bulgulardan di\u011feridir. Analiz sonucunda ula\u015f\u0131lan veriler literat\u00fcr\u00fc destekler mahiyettedir.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nVergi Ka\u00e7\u0131rma, Vergiden Ka\u00e7\u0131nma, Vergi Psikolojisi, M\u00fckellef Bak\u0131\u015f\u0131, \u00c7orum<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nH20, H26, H29<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Vergilemenin M\u00fckellefler \u00dczerindeki Psikolojik Etkileri: Vergiden Ka\u00e7\u0131nma ve Vergi Ka\u00e7\u0131rma \u00dczerine Bir Alan Ara\u015ft\u0131rmas\u0131 Yazar(lar): \u00d6zg\u00fcr Emre Ko\u00e7 Cilt: 10 Say\u0131: 4 Y\u0131l: 2019 Sayfa: 1015-1027 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2019.217 \u00d6z Vergileme ekonomik oldu\u011fu kadar psikolojik ve sosyolojik bir kavramd\u0131r. Vergi m\u00fckelleflerinin vergi \u00f6demeye […]<\/p>\n

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