Türkiye'de Uygulanan Vergi Politikalarının Vergi Uyumuna Etkisi
Özet
The state must collect taxes in order to perform public services. In order for taxes to be collected in full, taxpayers must be tax compliant. Taxpayers can pay the tax voluntarily, or the administration may need to enforce compliance with the tax. However, voluntary compliance is more desirable for both the administration and the taxpayers. Voluntary tax compliance also has some determinants, and the administration influences these factors through the policies it implements. In our study, we first examined the studies on this subject. We then investigated the factors influencing taxpayers' tax compliance behavior, and finally assessed what policies the administration could implement to increase voluntary tax compliance. The results we have reached show us that the administration should implement practices that make taxpayers feel that they are treated fairly and help them, as well as coercive strategies to increase voluntary compliance with taxes. The administration should adopt a friendly approach to compliant taxpayers and impose harsh and dissuasive sanctions against tax evaders.
