Vergilemenin Mükellefler Üzerindeki Psikolojik Etkileri: Vergiden Kaçınma ve Vergi Kaçırma Üzerine Bir Alan Araştırması (Psychological Effects of Taxation on Taxpayers: A Field Study on Tax Avoidance and Tax Evasion)

Ozgur Emre Koc
Additional contact information
Ozgur Emre Koc: Hitit University

Business and Economics Research Journal, 2019, vol. 10, issue 4, 1015-1027

Abstract: Taxation is a psychological and sociological concept as well as being an economic one. Tax psychology differs by the individual, according to taxpayers’ affordability to pay tax. The primary adverse effect caused by tax psychology is the fact of tax losses and evasions arisen from the failure of taxpayers to meet their tax liabilities. In order to benefit from taxes effectively, tax losses and evasions of taxpayers should be as minimum as possible. This study was conducted across Corum province to identify the factors, effective in the occurrence of tax losses and evasions of taxpayers. The study findings were achieved by face to face meeting with taxpayers. According to the results of the analysis; the main factor driving taxpayers to tax evasion and tax avoidance behavior is the increased tax burden due to the increase in tax rates. In addition, the fact that tax audits and penalties, other than tax burden, lead to taxpayers' tax losses and fugitives due to insufficiency are the other findings obtained from the study. The data obtained from the analysis support the literature.

Keywords: Tax Evasion; Tax Avoidance; Tax Psychology; Taxpayer Perspective; Corum (search for similar items in EconPapers)
JEL-codes: H20 H26 H29 (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.berjournal.com/psychological-effects-o ... ance-and-tax-evasion Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ris:buecrj:0439

Access Statistics for this article

Business and Economics Research Journal is currently edited by Adem Anbar

More articles in Business and Economics Research Journal from Uludag University, Faculty of Economics and Administrative Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Adem Anbar ().