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Vergi Kaçakçılığının Sosyoekonomik Belirleyicileri: Avrupa Birliği Örneği

Yıl 2021, Cilt: 36 Sayı: 1, 155 - 170, 31.03.2021
https://doi.org/10.24988/ije.202136111

Öz

Bu çalışmanın amacı, vergi kaçakçılığının temel belirleyicilerini araştırmaktır. Buna göre sosyo-ekonomik belirleyiciler ile vergi kaçakçılığı arasındaki ilişki; panel veri analizi ile incelenmiştir. Avrupa Birliği verilerine dayanılarak yapılan analizin sonuçları, ekonomik değişkenlerin genel olarak ekonomik olmayan değişkenlere göre vergi kaçakçılığı üzerinde daha güçlü etkileri olduğunu göstermektedir. Bulgular, güçlü paraya erişimin düşük, sosyal sermaye, ekonomik kalite ve hukuk kurallarının etkinliğinin yüksek olduğu durumlarda, vergi kaçakçılığının daha düşük olduğunu göstermiştir. Bu sonuçların, politika belirlenme sürecinin, uluslararası düzeyde vergi kaçakçılığının temel belirleyicilerini anlayarak tasarlanması konusunda destekleyici olacağı düşünülmektedir.

Kaynakça

  • Allingham, M. G. and Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323-338.
  • Alm, J. (1988). Compliance Costs and The Tax Avoidance-Tax Evasion Decision. Public Finance Quarterly, 16(1), 31-66.
  • Alm, J. (2012). Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments, and field studies. Tulane University Tulane Economics Working Paper Series, Working Paper 1213. Retrieved from http://repec.tulane.edu/RePEc/pdf/tul1213.pdf, 27.12.2019.
  • Alm, J., Bernasconi, M., Laury, S., Lee, D. J. and Wallace, S. (February 2016). Culture, Compliance, and Confidentiality: A Study of Taxpayer Behavior in the United States and Italy. University Ca’ Foscari of Venice, Dept. of Economics Research Paper Series, No. 36, 1-35.
  • Alm, J., Jackson B. R. and Mckee, M. (1992). Estimating the Determinants of Taxpayer Compliance with Experimental Data. National Tax Journal, 45(1), 107-114.
  • Alm, J., McClelland, G. H. and Schulze, W. D. (1992). Why Do People Pay Taxes?. Journal of Public Economics, 48(1), 21-48.
  • Ameyaw, B. and Dzaka, D. (2016). Determinants of Tax Evasion: Evidence from Ghana. Modern Economy, 7, 1653-1664.
  • Andreoni, J., Erard, B. and Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36, 818-860.
  • Antonides, G. and Robben, H. S. J. (1995). True Positives and False Alarms in the Detection of Tax Evasion. Journal of Economic Psychology, 16, 617-640.
  • Barbone, L., Bird, R. M. and Vazquez-Caro, J. (2012). The Costs of VAT: A Review of the Literature. International Center for Public Policy Working Paper, 12-22 April 2012.
  • Becker, G. S. (March-April 1968). Crime and Punishment: An Economic Approach. The Journal of Political Economy, 76(2), 169-217.
  • Becker, W., Büchner, H. J. and Sleeking, S. (1987). The Impact of Public Transfer Expenditures on Tax Evasion: An experimental approach. Journal of Public Economics, 34(2), 243-252.
  • Beer, S., Kasper, M., Kirchler, E. and Erard, B. (2019). Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers. IMF Working Paper, WP/19/223.
  • Bethencourt, C. and Kunze, L. (2013). Tax Evasion, Social Norms and Economic Growth. MPRA (Munich Personal RePEc Archive). MPRA Paper No. 48427. Retrieved from https://mpra.ub.uni-muenchen.de/48427/, 25.12.2019.
  • Bobek, D. D., Hageman, A. M. and Kelliher, C. F. (2013). Analyzing the Role of Social Norms in Tax Compliance Behavior. Journal of Business Ethics, 115, 451-468.
  • Bobek, D. D., Roberts, R. W. and Sweeney, J. T. (2007). The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States. Journal of Business Ethics, 74, 49-64.
  • Caballe, J. and Panades, J. (2004). Inflation, Tax Evasion, and the Distribution of Consumption. Journal of Macroeconomics, 26(4), 567-595.
  • Christie, E. and Holzner, M. (2006). What Explains Tax Evasion? An Empirical Assessment based on European Data. The Vienna Institute for International Economic Studies (WIIW) Working Paper, No. 40.
  • Clotfelter, C. T. (1983). Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65, 363-373.
  • Crane, S. E. and Nourzad, F. 1986. Inflation and Tax Evasion: An Empirical Analysis. The Review of Economics and Statistics, 68(2), 217-223.
  • Crane, S. E. and Nourzad, F. (1990). Tax Rates and Tax Evasion: Evidence from California Amnesty Data. National Tax Journal, 43(2), 189-199.
  • Cummings, R. G., Martinez-Vazquez, J. and McKee, M. (2001). Cross Cultural Comparisons of Tax Compliance Behavior. Working Paper No. 01-3, International Studies Program. Atlanta, Georgia: Andrew Young School of Policy Studies, Georgia State University.
  • Dubin, J. A., Graetz, M. J. and Wilde, L. L. (1987). Are We A Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance. American Economic Review, AEA Papers and Proceedings, 77(2), 240-245.
  • Dubin, J. A. and Wilde, L. L. (1988). An empirical analysis of federal income tax auditing and compliance. National Tax Journal, 41, 61-74.
  • Dubin, J. A., Graetz, M. J. and Wilde, L. L. (1990). The Effect of Audit Rates on the Federal Individual Income Tax. National Tax Journal, 43(4), 395-409.
  • Engel, E. M. R. A. and Hines, J. R. (1999). Understanding Tax Evasion Dynamics. National Bureau of Economic Research, Working Paper 6903.
  • Erard, B. (1992). The Influence of Tax Audits on Reporting Behaviour. In J. Slemrod (Ed.), Why People Pay Taxes: Tax Compliance and Enforcement (pp. 95-114). Ann Arbor: University of Michigan Press.
  • European Commission (2019). The fiscal and social cost of tax evasion: the impact of underreporting of income by the self-employed. Retrieved from https://ec.europa.eu/jrc/sites/jrcsh/files/fairness_pb2019_taxevasion.pdf, 26.12.2019.
  • Faridy, N., Copp, R., Freudenberg, B. and Sarker, T. (2014). Complexity, Compliance Costs and Non-Compliance with VAT by Small and Medium Enterprises (SMEs) in Bangladesh: Is there a Relationship?. Australian Tax Forum. Retrieved from http://hdl.handle.net/10072/63522, 05.01.2020.
  • Feinstein, J. S. (1991). An Econometric Analysis of Income Tax Evasion and Its Detection. RAND Journal of Economics, 22(1), 14-35.
  • Fishburn, G. (1981). Tax Evasion and Inflation. Australian Economic Papers, 20, 325-332.
  • Fishlow, A. and Friedman, J. (1994). Tax evasion, Inflation and Stabilization. Journal of Development Economics, 43(1), 105-123.
  • Gemmell, N. and Ratto, M. (2012). Behavioral Responses to Taxpayer Audits: Evidence from Random Taxpayer Inquiries. National Tax Journal, 65(1), 33-58.
  • Grasmick, H. G. and Green, D. E. (1980). Legal Punishment, Social Disapproval and Internalization as Inhibitors of Illegal Behavior. Journal of Criminal Law and Criminology, 71(3), 325-335.
  • Hasseldine, J. and Hite, P. A. (2003). Framing, Gender and Tax Compliance. Journal of Economic Psychology, 24, 517-533.
  • Hofmann, E., Voracek, M., Bock, C. and Kirchler, E. (2017). Tax Compliance Across Sociodemographic Categories: Meta-Analyses of Survey Studies in 111 Countries. Journal of Economic Psychology, 62, 63-71.
  • Jackson, B. R. and Milliron, V. C. (1986). Tax Compliance Research: Findings, Problems and Prospects. Journal of Accounting Literature, 5, 125-165.
  • Jenkins, G. P. and Forlemu, E. N. (1993). Enhancing Voluntary Compliance by Reducing Compliance Costs: A Taxpayer Service Approach. Tax Administration Review, 12, 11-23.
  • Kamdar, N. (1995). Information Reporting and Tax Compliance: An Investigation Using Individual TCMP Data. Atlantic Economic Journal, 23(4), 278-292.
  • Legatum Institute (2017). The Legatum Prosperity Index 2017 (Eleventh Edition).
  • Lemoine, J. E. and Roland-Levy, C. (2013). Are Taxpayers, Who Pay Their Taxes, All Cooperative Citizens?. Citizenship Teaching&Learning, 8(2), 195-213.
  • Litina, A. and Palivos, T. (2014). Corruption, Tax Evasion and Social Values. MPRA (Munich Personal RePEc Archive). MPRA Paper No. 58438. Retrieved from https://mpra.ub.uni-muenchen.de/58438/, 28.12.2019.
  • Madeo, S. A., Schepanski, A. and Uecker, W. C. (1987). Modeling Judgments of Taxpayer Compliance. The Accounting Review, 62(2), 323-342.
  • Mason, R. and Calvin, L. (1978). A study of admitted income tax evasion. Law and Society Review, 12, 73-89.
  • Mason, R. and Calvin, L. D. (1984). Public Confidence and Admitted Tax Evasion. National Tax Journal, XXXVII, 489-496.
  • McGee, R. W. and Tyler M. (2006). Tax Evasion and Ethics: A Demographic Study of 33 Countries. Andreas School of Business Working Paper.
  • Meade, J. E. (1978). The Structure and Reform of Direct Taxation. London: The Institute for Fiscal Studies (IFC).
  • Mehrara, M. and Farahani, Y. G. (2016). The study of the effects of tax evasion and tax revenues on economic stabilities in OECD countries. World Scientific News, 33, 43-55.
  • Mogeni, E. D. (2014). The Effects of Compliance Cost on Tax Compliance of Companies Listed at the Nairobi Securities Exchange. A Research Project Submitted to School of Business, University Of Nairobi in Partial Fulfilment of the Award.
  • Mohdali, R., Isa, K. and Yusoff, S. H. (2014). The impact of threat of punishment on tax compliance and noncompliance attitudes in Malaysia. Procedia-Social and Behavioral Sciences, 164, 291-297.
  • Öz Yalaman, G. and Gümüş, E. (2013). Determinants of Tax Evasion Behavior: Empirical Evidence from Survey Data. International Business and Management, 6(2), 15-23.
  • Park, C. G. and Hyun, J. K. (2003). Examining The Determinants of Tax Compliance by Experimental Data: A Case of Korea. Journal of Policy Modeling, 25, 673-684.
  • Riahi-Belkaoiu, A. (2004). Relationship Between Tax Compliance Internationally and Selected Determinants of Tax Morale. Journal of International Accounting, Auditing and Taxation, 13, 135-143.
  • Richardson, G. (2006). Determinants of Tax Evasion: A Cross-Country Investigation. Journal of International Accounting, Auditing and Taxation, 15, 150-169.
  • Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17, 67-78.
  • Richupan, S. (1987). Determinants of Income Tax Evasion: Role of Tax Rates, Shape of Tax Schedules, and Other Factors. In V. P. Gandhi (Ed.), Supply-Side Tax Policy-Its Relevance to Developing Countries (pp. 140-174). Washington, D. C.: International Monetary Fund.
  • Saraçoğlu, F. (2008). Evaluation of the Effects of Age-Gender-Marital Status and Education on Attitude Against Taxes within the Framework of the Survey Results. Karamanoğlu Mehmetbey University Journal of Economic and Administrative Sciences Faculty, 15, 16-34.
  • Saruç, N. T. (2015). Tax Compliance: Theory and Politics. Ankara: Seçkin Publishing.
  • Savaşan, F. and Odabaş, H. (2005). An Empirical Study on Causes of Tax Loss and Tax Evasion in Turkey. The Journal of Social Economic Research, 10, 1-28.
  • Schneider, F. and Enste, D. (2000). Shadow economies around the world: Size, causes and consequences. IMF Working Paper WP/00/26, 1-56.
  • Schneider, F. and Enste, D. (2002). Hiding in the shadows: The growth of the shadow economy. Economic Issues, 30, 1-12.
  • Slemrod, J., Whiting, J. and Shaw, J. (2006). Tax Implementation Issues in the United Kingdom. The Institute for Fiscal Studies Working Draft, 24th August 2006.
  • Song, Y. and Yarbrough, T. E. (1978). Tax Ethics and Taxpayer Attitudes: A Survey. Public Administration Review, 38(5), 442-452.
  • Spicer, M. W. and Becker, L. A. (1980). Fiscal Inequity and Tax Evasion: An Experimental Approach. National Tax Journal, 33(2), 171-175.
  • Tanzi, V. (2017). Corruption, Complexity and Tax Evasion. eJournal of Tax Research, 15(2), 144-160.
  • The International Tax Compact (December 2010). Addressing Tax Evasion and Tax Avoidance in Developing Countries. Retrieved from https://www.taxcompact.net/sites/default/files/resources/2010-12-ITC-Addressing-Tax-Evasion-and-Avoidance.pdf, 05.01.2020.
  • Torgler, B. (2003). Tax Morale: Theory and Empirical Analysis of Tax Compliance. Dissertation der Universität Basel zurErlangung der Würdeeines Doktors der Staatswissenschaften, Basel.
  • Tsakumis, G. T., Curatola, A. P. and Porcano, T. M. (2007). The Relation Between National Cultural Dimensions and Tax Evasion. Journal of International Accounting, Auditing and Taxation, 16, 131-147.
  • Vogel, J. (1974). Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data. National Tax Journal, XXVII(4), 499-513.
  • Wenzel, M. (2004). An Analysis of Norm Processes in Tax Compliance. Journal of Economic Psychology, 25, 213-228.
  • Wenzel, M. (2007). The Multiplicity of Taxpayer Identities and their Implications for Tax Ethics. Law & Policy, 26(1), 31-50.
  • Witte, A. D. and Woodbury, D. F. (1985). The effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the U.S. Individual Income Tax. National Tax Journal, 38, 1-13.
  • Yitzhaki, S. (1974). A Note on Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 3, 201-202.
  • Zeng, T. (2014). What Affects Tax Compliance Behaviour: A Survey Study. International Proceedings of Economics Development and Research (IPEDR), 69, 25-28.

Socio-Economic Determinants of Tax Evasion: Evidence from the European Union

Yıl 2021, Cilt: 36 Sayı: 1, 155 - 170, 31.03.2021
https://doi.org/10.24988/ije.202136111

Öz

The purpose of this study is to investigate the key determinants of tax evasion across countries. Accordingly, the relationship between socio-economic determinants and tax evasion is examined by using panel data analysis. Based on the data for the European Union, the results show that economic variables have generally stronger effects than non-economic variables on tax evasion. The findings indicate that the lower the level of sound money and the higher level of social capital, economic quality and rule of law, the lower is the level of tax evasion across countries. These results may lead policy makers to design the policies by understanding the main determinants of tax evasion internationally.

Kaynakça

  • Allingham, M. G. and Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323-338.
  • Alm, J. (1988). Compliance Costs and The Tax Avoidance-Tax Evasion Decision. Public Finance Quarterly, 16(1), 31-66.
  • Alm, J. (2012). Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments, and field studies. Tulane University Tulane Economics Working Paper Series, Working Paper 1213. Retrieved from http://repec.tulane.edu/RePEc/pdf/tul1213.pdf, 27.12.2019.
  • Alm, J., Bernasconi, M., Laury, S., Lee, D. J. and Wallace, S. (February 2016). Culture, Compliance, and Confidentiality: A Study of Taxpayer Behavior in the United States and Italy. University Ca’ Foscari of Venice, Dept. of Economics Research Paper Series, No. 36, 1-35.
  • Alm, J., Jackson B. R. and Mckee, M. (1992). Estimating the Determinants of Taxpayer Compliance with Experimental Data. National Tax Journal, 45(1), 107-114.
  • Alm, J., McClelland, G. H. and Schulze, W. D. (1992). Why Do People Pay Taxes?. Journal of Public Economics, 48(1), 21-48.
  • Ameyaw, B. and Dzaka, D. (2016). Determinants of Tax Evasion: Evidence from Ghana. Modern Economy, 7, 1653-1664.
  • Andreoni, J., Erard, B. and Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36, 818-860.
  • Antonides, G. and Robben, H. S. J. (1995). True Positives and False Alarms in the Detection of Tax Evasion. Journal of Economic Psychology, 16, 617-640.
  • Barbone, L., Bird, R. M. and Vazquez-Caro, J. (2012). The Costs of VAT: A Review of the Literature. International Center for Public Policy Working Paper, 12-22 April 2012.
  • Becker, G. S. (March-April 1968). Crime and Punishment: An Economic Approach. The Journal of Political Economy, 76(2), 169-217.
  • Becker, W., Büchner, H. J. and Sleeking, S. (1987). The Impact of Public Transfer Expenditures on Tax Evasion: An experimental approach. Journal of Public Economics, 34(2), 243-252.
  • Beer, S., Kasper, M., Kirchler, E. and Erard, B. (2019). Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers. IMF Working Paper, WP/19/223.
  • Bethencourt, C. and Kunze, L. (2013). Tax Evasion, Social Norms and Economic Growth. MPRA (Munich Personal RePEc Archive). MPRA Paper No. 48427. Retrieved from https://mpra.ub.uni-muenchen.de/48427/, 25.12.2019.
  • Bobek, D. D., Hageman, A. M. and Kelliher, C. F. (2013). Analyzing the Role of Social Norms in Tax Compliance Behavior. Journal of Business Ethics, 115, 451-468.
  • Bobek, D. D., Roberts, R. W. and Sweeney, J. T. (2007). The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States. Journal of Business Ethics, 74, 49-64.
  • Caballe, J. and Panades, J. (2004). Inflation, Tax Evasion, and the Distribution of Consumption. Journal of Macroeconomics, 26(4), 567-595.
  • Christie, E. and Holzner, M. (2006). What Explains Tax Evasion? An Empirical Assessment based on European Data. The Vienna Institute for International Economic Studies (WIIW) Working Paper, No. 40.
  • Clotfelter, C. T. (1983). Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65, 363-373.
  • Crane, S. E. and Nourzad, F. 1986. Inflation and Tax Evasion: An Empirical Analysis. The Review of Economics and Statistics, 68(2), 217-223.
  • Crane, S. E. and Nourzad, F. (1990). Tax Rates and Tax Evasion: Evidence from California Amnesty Data. National Tax Journal, 43(2), 189-199.
  • Cummings, R. G., Martinez-Vazquez, J. and McKee, M. (2001). Cross Cultural Comparisons of Tax Compliance Behavior. Working Paper No. 01-3, International Studies Program. Atlanta, Georgia: Andrew Young School of Policy Studies, Georgia State University.
  • Dubin, J. A., Graetz, M. J. and Wilde, L. L. (1987). Are We A Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance. American Economic Review, AEA Papers and Proceedings, 77(2), 240-245.
  • Dubin, J. A. and Wilde, L. L. (1988). An empirical analysis of federal income tax auditing and compliance. National Tax Journal, 41, 61-74.
  • Dubin, J. A., Graetz, M. J. and Wilde, L. L. (1990). The Effect of Audit Rates on the Federal Individual Income Tax. National Tax Journal, 43(4), 395-409.
  • Engel, E. M. R. A. and Hines, J. R. (1999). Understanding Tax Evasion Dynamics. National Bureau of Economic Research, Working Paper 6903.
  • Erard, B. (1992). The Influence of Tax Audits on Reporting Behaviour. In J. Slemrod (Ed.), Why People Pay Taxes: Tax Compliance and Enforcement (pp. 95-114). Ann Arbor: University of Michigan Press.
  • European Commission (2019). The fiscal and social cost of tax evasion: the impact of underreporting of income by the self-employed. Retrieved from https://ec.europa.eu/jrc/sites/jrcsh/files/fairness_pb2019_taxevasion.pdf, 26.12.2019.
  • Faridy, N., Copp, R., Freudenberg, B. and Sarker, T. (2014). Complexity, Compliance Costs and Non-Compliance with VAT by Small and Medium Enterprises (SMEs) in Bangladesh: Is there a Relationship?. Australian Tax Forum. Retrieved from http://hdl.handle.net/10072/63522, 05.01.2020.
  • Feinstein, J. S. (1991). An Econometric Analysis of Income Tax Evasion and Its Detection. RAND Journal of Economics, 22(1), 14-35.
  • Fishburn, G. (1981). Tax Evasion and Inflation. Australian Economic Papers, 20, 325-332.
  • Fishlow, A. and Friedman, J. (1994). Tax evasion, Inflation and Stabilization. Journal of Development Economics, 43(1), 105-123.
  • Gemmell, N. and Ratto, M. (2012). Behavioral Responses to Taxpayer Audits: Evidence from Random Taxpayer Inquiries. National Tax Journal, 65(1), 33-58.
  • Grasmick, H. G. and Green, D. E. (1980). Legal Punishment, Social Disapproval and Internalization as Inhibitors of Illegal Behavior. Journal of Criminal Law and Criminology, 71(3), 325-335.
  • Hasseldine, J. and Hite, P. A. (2003). Framing, Gender and Tax Compliance. Journal of Economic Psychology, 24, 517-533.
  • Hofmann, E., Voracek, M., Bock, C. and Kirchler, E. (2017). Tax Compliance Across Sociodemographic Categories: Meta-Analyses of Survey Studies in 111 Countries. Journal of Economic Psychology, 62, 63-71.
  • Jackson, B. R. and Milliron, V. C. (1986). Tax Compliance Research: Findings, Problems and Prospects. Journal of Accounting Literature, 5, 125-165.
  • Jenkins, G. P. and Forlemu, E. N. (1993). Enhancing Voluntary Compliance by Reducing Compliance Costs: A Taxpayer Service Approach. Tax Administration Review, 12, 11-23.
  • Kamdar, N. (1995). Information Reporting and Tax Compliance: An Investigation Using Individual TCMP Data. Atlantic Economic Journal, 23(4), 278-292.
  • Legatum Institute (2017). The Legatum Prosperity Index 2017 (Eleventh Edition).
  • Lemoine, J. E. and Roland-Levy, C. (2013). Are Taxpayers, Who Pay Their Taxes, All Cooperative Citizens?. Citizenship Teaching&Learning, 8(2), 195-213.
  • Litina, A. and Palivos, T. (2014). Corruption, Tax Evasion and Social Values. MPRA (Munich Personal RePEc Archive). MPRA Paper No. 58438. Retrieved from https://mpra.ub.uni-muenchen.de/58438/, 28.12.2019.
  • Madeo, S. A., Schepanski, A. and Uecker, W. C. (1987). Modeling Judgments of Taxpayer Compliance. The Accounting Review, 62(2), 323-342.
  • Mason, R. and Calvin, L. (1978). A study of admitted income tax evasion. Law and Society Review, 12, 73-89.
  • Mason, R. and Calvin, L. D. (1984). Public Confidence and Admitted Tax Evasion. National Tax Journal, XXXVII, 489-496.
  • McGee, R. W. and Tyler M. (2006). Tax Evasion and Ethics: A Demographic Study of 33 Countries. Andreas School of Business Working Paper.
  • Meade, J. E. (1978). The Structure and Reform of Direct Taxation. London: The Institute for Fiscal Studies (IFC).
  • Mehrara, M. and Farahani, Y. G. (2016). The study of the effects of tax evasion and tax revenues on economic stabilities in OECD countries. World Scientific News, 33, 43-55.
  • Mogeni, E. D. (2014). The Effects of Compliance Cost on Tax Compliance of Companies Listed at the Nairobi Securities Exchange. A Research Project Submitted to School of Business, University Of Nairobi in Partial Fulfilment of the Award.
  • Mohdali, R., Isa, K. and Yusoff, S. H. (2014). The impact of threat of punishment on tax compliance and noncompliance attitudes in Malaysia. Procedia-Social and Behavioral Sciences, 164, 291-297.
  • Öz Yalaman, G. and Gümüş, E. (2013). Determinants of Tax Evasion Behavior: Empirical Evidence from Survey Data. International Business and Management, 6(2), 15-23.
  • Park, C. G. and Hyun, J. K. (2003). Examining The Determinants of Tax Compliance by Experimental Data: A Case of Korea. Journal of Policy Modeling, 25, 673-684.
  • Riahi-Belkaoiu, A. (2004). Relationship Between Tax Compliance Internationally and Selected Determinants of Tax Morale. Journal of International Accounting, Auditing and Taxation, 13, 135-143.
  • Richardson, G. (2006). Determinants of Tax Evasion: A Cross-Country Investigation. Journal of International Accounting, Auditing and Taxation, 15, 150-169.
  • Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17, 67-78.
  • Richupan, S. (1987). Determinants of Income Tax Evasion: Role of Tax Rates, Shape of Tax Schedules, and Other Factors. In V. P. Gandhi (Ed.), Supply-Side Tax Policy-Its Relevance to Developing Countries (pp. 140-174). Washington, D. C.: International Monetary Fund.
  • Saraçoğlu, F. (2008). Evaluation of the Effects of Age-Gender-Marital Status and Education on Attitude Against Taxes within the Framework of the Survey Results. Karamanoğlu Mehmetbey University Journal of Economic and Administrative Sciences Faculty, 15, 16-34.
  • Saruç, N. T. (2015). Tax Compliance: Theory and Politics. Ankara: Seçkin Publishing.
  • Savaşan, F. and Odabaş, H. (2005). An Empirical Study on Causes of Tax Loss and Tax Evasion in Turkey. The Journal of Social Economic Research, 10, 1-28.
  • Schneider, F. and Enste, D. (2000). Shadow economies around the world: Size, causes and consequences. IMF Working Paper WP/00/26, 1-56.
  • Schneider, F. and Enste, D. (2002). Hiding in the shadows: The growth of the shadow economy. Economic Issues, 30, 1-12.
  • Slemrod, J., Whiting, J. and Shaw, J. (2006). Tax Implementation Issues in the United Kingdom. The Institute for Fiscal Studies Working Draft, 24th August 2006.
  • Song, Y. and Yarbrough, T. E. (1978). Tax Ethics and Taxpayer Attitudes: A Survey. Public Administration Review, 38(5), 442-452.
  • Spicer, M. W. and Becker, L. A. (1980). Fiscal Inequity and Tax Evasion: An Experimental Approach. National Tax Journal, 33(2), 171-175.
  • Tanzi, V. (2017). Corruption, Complexity and Tax Evasion. eJournal of Tax Research, 15(2), 144-160.
  • The International Tax Compact (December 2010). Addressing Tax Evasion and Tax Avoidance in Developing Countries. Retrieved from https://www.taxcompact.net/sites/default/files/resources/2010-12-ITC-Addressing-Tax-Evasion-and-Avoidance.pdf, 05.01.2020.
  • Torgler, B. (2003). Tax Morale: Theory and Empirical Analysis of Tax Compliance. Dissertation der Universität Basel zurErlangung der Würdeeines Doktors der Staatswissenschaften, Basel.
  • Tsakumis, G. T., Curatola, A. P. and Porcano, T. M. (2007). The Relation Between National Cultural Dimensions and Tax Evasion. Journal of International Accounting, Auditing and Taxation, 16, 131-147.
  • Vogel, J. (1974). Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data. National Tax Journal, XXVII(4), 499-513.
  • Wenzel, M. (2004). An Analysis of Norm Processes in Tax Compliance. Journal of Economic Psychology, 25, 213-228.
  • Wenzel, M. (2007). The Multiplicity of Taxpayer Identities and their Implications for Tax Ethics. Law & Policy, 26(1), 31-50.
  • Witte, A. D. and Woodbury, D. F. (1985). The effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the U.S. Individual Income Tax. National Tax Journal, 38, 1-13.
  • Yitzhaki, S. (1974). A Note on Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 3, 201-202.
  • Zeng, T. (2014). What Affects Tax Compliance Behaviour: A Survey Study. International Proceedings of Economics Development and Research (IPEDR), 69, 25-28.
Toplam 74 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Rana Dayıoğlu Erul 0000-0001-9073-6430

Yayımlanma Tarihi 31 Mart 2021
Gönderilme Tarihi 24 Nisan 2020
Kabul Tarihi 6 Mayıs 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 36 Sayı: 1

Kaynak Göster

APA Dayıoğlu Erul, R. (2021). Socio-Economic Determinants of Tax Evasion: Evidence from the European Union. İzmir İktisat Dergisi, 36(1), 155-170. https://doi.org/10.24988/ije.202136111

İzmir İktisat Dergisi
TR-DİZİN, DOAJ, EBSCO, ERIH PLUS, Index Copernicus, Ulrich’s Periodicals Directory, EconLit, Harvard Hollis, Google Scholar, OAJI, SOBIAD, CiteFactor, OJOP, Araştırmax, WordCat, OpenAIRE, Base, IAD, Academindex
tarafından taranmaktadır.

Dokuz Eylül Üniversitesi Yayınevi Web Sitesi
https://kutuphane.deu.edu.tr/yayinevi/

Dergi İletişim Bilgileri Sayfası
https://dergipark.org.tr/tr/pub/ije/contacts


İZMİR İKTİSAT DERGİSİ 2022 yılı 37. cilt 1. sayı ile birlikte sadece elektronik olarak yayınlanmaya başlamıştır.