SavedAdd your journal

Journals / JOEEP: Journal of Emerging Economies and Policy / 2026 / Cilt: 11 Sayı: 1

Evaluating Tax Compliance Performance in Neo-Liberal Türkiye: A Non-Parametric Efficiency Analysis from 1982 to 2021

Neo-Liberal Türkiye'de Vergi Uyum Performansının Değerlendirilmesi: 1982’den 2021’e Parametrik Olmayan Bir Etkinlik Analizi

Öner Gümüş(KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ)0000-0002-3231-3293
Pages
189–207
Publication Date
2026-06-25
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The results indicate that economic size does not directly increase tax collection performance.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study analyzes tax compliance efficiency in Türkiye between 1982 and 2021 using non-parametric methods.
📊
Key Findings & Data:The results indicate that economic size does not directly increase tax collection performance.
💡
Conclusion & Impact:Overall, institutional trust, governance quality, and the quality of public services have emerged as key determinants of tax compliance.
🔬Design:Araştırma Makalesi
📍Scope:2021 Verileri
⚙️Variables:Vergi uyumu · Caydırıcılık teorisi · Mali mübadele teorisi

Abstract

This study analyzes tax compliance efficiency in Türkiye between 1982 and 2021 using non-parametric methods. Data envelopment analysis and the Malmquist index were applied across four ten-year periods. The results indicate that economic size does not directly increase tax collection performance. Despite substantial technological progress, operational efficiency has declined. Bias correction through bootstrap analysis further revealed a decline in efficiency. Overall, institutional trust, governance quality, and the quality of public services have emerged as key determinants of tax compliance.

Özet

Bu çalışma 1982-2021 yılları arasında parametrik olmayan yöntemlerin kullanılması suretiyle Türkiye’de vergi uyum etkinliğini analiz etmektedir. Çalışmada veri zarflama analizi ve Malmquist endeksi uygulanarak onar yıllık dört dönem ele alınmıştır. Bulgular, ekonomik büyüklüğün vergi tahsilat performansını doğrudan arttırmadığını göstermektedir. Teknolojik ilerleme yüksek olmasına rağmen operasyonel etkinlik düşüş göstermiştir. Bootstrap analizi ile yapılan yanlılık düzeltmesinde ise etkinliğin gerilediği görülmüştür. Sonuç olarak kurumsal güven, yönetişim kalitesi ve kamu hizmetlerinin niteliğinin vergi uyumunun temel belirleyicileri olduğu ortaya çıkmıştır.

🔖

Cite This Article

Gümüş, Ö. (2026). Evaluating Tax Compliance Performance in Neo-Liberal Türkiye: A Non-Parametric Efficiency Analysis from 1982 to 2021. JOEEP: Journal of Emerging Economies and Policy, Cilt: 11 Sayı: 1, 189–207. https://ajindex.com/articles/1504068

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (58)

  1. Afonso, A., Montes, A. P., & Domínguez, J. M. (2025). A dynamic efficiency analysis for tax revenues in OECD countries. Empirica, 52, 377–411.
  2. Akdoğan, T., & Akdoğan, İ. (2023). Theoretical approach to tax compliance. PressAcademia, 16, 44–49.
  3. Alm, J., & Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 101, 635–651.
  4. Anastasiou, A., Kalligosfyris, C., & Kalamara, E. (2023). Measuring tax administrations efficiency using data envelopment analysis: Evidence from 26 European countries. International Journal of Computational Economics and Econometrics, 13(1), 61–109.
  5. Asmild, M., Balezentis, T., & Hougaard, J. L. (2016). Multi-directional productivity change: MEA-Malmquist. Journal of Productivity Analysis, 46, 109–119.
  6. Ay, H. M., & Ay, N. G. (2025). Evaluation of tax policies in terms theory of rational expectations and Türkiye. Kronika Journal, 25(6), 821–836.
  7. Banker, R. D., Charnes, A., & Cooper, W. W. (1984). Some models for estimating technical and scale inefficiencies in data development analysis. Management Science, 30(9), 1078–1092.
  8. Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration-a systematic review. Government Information Quarterly, 39(4), Article 101754.
  9. Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcon-Garcia, G., Aldemir, C., Apostol, O., Weinberg, D. B., Batrancea, I., Belianin, A.,. Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, Article 102191.
  10. Berejikan, J. D. (2002). A cognitive theory of deterrence. Journal of Peace Research, 39(2), 165–183. [suspicious link removed]
  11. Bezerra, T. V. S., Oliveira, V. O., & De Souza, L. L. F. (2024). Tax compliance actions by tax authorities and voluntary compliance with tax obligations by individual taxpayers. Advances in Scientific and Applied Accounting, 17(1), 55–68.
  12. Boll, K. (2014). Mapping tax compliance: Assemblages, distributed action and practices: A new way of doing tax research. Critical Perspectives on Accounting, 25(4-5), 293–303.
  13. Bruttel, L., & Friehe, T. (2014). On the path dependence of tax compliance. European Economic Review, 65, 90–107.
  14. Buchanan, J. M. (1976). Taxation in fiscal exchange. Journal of Public Economics, 6(1-2), 17–29.
  15. Casal, S., Kogler, C., Mittone, L., & Kirchler, E. (2016). Tax compliance depends on voice of taxpayers. Journal of Economic Psychology, 56, 141–150.
  16. Caves, W. D., Christensen, L. R., & Diewert, W. E. (1982). The economic theory of index numbers and the measurement of input, output, and productivity. Econometrica, 50(6), 1393–1414.
  17. Charnes, A., Cooper, W. W., & Rhodes, E. (1978). Measuring the efficiency of decision making units. European Journal of Operational Research, 2(6), 429–444.
  18. De Neve, J. E., Imbert, C., Spinnewijn, J., Tsankova, T., & Luts, M. (2021). How to improve tax compliance? Evidence from population-wide experiments in Belgium. Journal of Political Economy, 129(5), 1425–1463.
  19. Dubin, J. A., & Wilde, L. L. (1988). An empirical analysis of federal income tax auditing and compliance. National Tax Journal, 41(1), 61–74.
  20. Dularif, M., & Rustiarini, N. W. (2021). Tax compliance and non-deterrence approach: A systematic review. International Journal of Sociology and Social Policy, 42(11/12), 1080–1108.
  21. Färe, R., Grosskopf, S., Norris, M., & Zhang, Z. (1994). Productivity growth, technical progress, and efficiency change in industrialized countries. The American Economic Review, 84(1), 66–83. [suspicious link removed]
  22. Fenochietto, R., & Pessino, C. (2013). Understanding countries’ tax effort (IMF Working Paper No. WP/13/244). International Monetary Fund.
  23. Førsund, F. R., Kittelsen, S. A. C., Lindseth, F., & Edvardsen, D. F. (2006). The tax man cometh-but is he efficient? National Institute Economic Review, 197, 106–119. [suspicious link removed]
  24. Fuentes, R., & Lillo-Bañuls, A. (2015). Smoothed bootstrap Malmquist index based on DEA model to compute productivity of tax offices. Expert Systems with Applications, 42(5), 2442–2450.
  25. Gangl, K., Hoffman, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13–23.
  26. Graetz, M. J., & Wilde, L. L. (1985). The economics of tax compliance: Fact and fantasy. National Tax Journal, 38(3), 355–363.
  27. Gündem, P. (2022). Türkiye’de Vergi Uyumu ve Mekansal Farklılıklar, 2013-2020. Fiscaoeconomia, 6(3), 910–942.
  28. Hocaoğlu, H., Koca, G., Behdioğlu, S., & Demirhan, M. (2023). Vergi uyumunu etkileyen faktörlerin dematel yöntemi ile analizi: Kütahya ili örneği. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, (58), 145–168.
  29. Katharaki, M., & Tsakas, M. (2010). Assessing the efficiency and managing the performance of Greek tax offices. Journal of Advances in Management Research, 7(1), 58–75.
  30. Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.
  31. Kneip, A., Simar, L., & Wilson, P. W. (2020). Inference in dynamic, non-parametric models of production: Central limit theorems for Malmquist indices. Econometric Theory, 37(3), 537–572.
  32. Kogler, C., Olsen, J., Kirchler, E., Batrancea, L. M., & Nichita, A. (2023). Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, 11(3), 365–381.
  33. Kogler, C., Olsen, J., Müller, M., & Kirchler, E. (2022). Information processing in tax decisions. Journal of Behavioral Decision Making, 35(4), 1–15.
  34. Kornhauser, M. E. (2006). A tax morale approach to compliance: Recommendations for the IRS. Florida Tax Review, 8(6), 601–640.
  35. Lisi, G. (2019). Slippery slope framework, tax morale and tax compliance: A theoretical integration and an empirical assessment (Discussion Papers in Economic Behaviour No. 0219). University of Valencia, ERI-CES.
  36. Liu, X., Wu, Z., Xie, P., Hong, Q., Hu, X., & Antwi-Afari, M. F. (2022). Environmental efficiency evaluation of construction waste generation based on data envelopment analysis and Malmquist index. Buildings, 12(8), 1–12.
  37. Marshall, M. E., Farrar, J. M., Massey, D. W., Thorne, L., Wu, A., & Bui, T. (2024). In all fairness: A meta-analysis of the tax fairness-tax compliance literature. Behavioral Research in Accounting, 36(2), 105–130.
  38. Martínez, Y. U., Arzoz, P. P., & Arregui, I. Z. (2022). Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education. Journal of Policy Modeling, 44(2), 298–318.
  39. Moesen, W., & Persoon, A. (2002). Measuring and explaining the productive efficiency of tax offices: A non-parametric best practice frontier approach. Review of Business and Economic Literature, 47(3), 399–416.
  40. Muehlbacher, S., Kirchler, E., & Schwarzenberger, H. (2011). Voluntary versus enforced tax compliance: Empirical evidence for the “slippery slope” framework. European Journal of Law and Economics, 32, 89–97.
  41. Nartey, E. (2023). Tax compliance of small and medium sized enterprises in Ghana. International Journal of Sociology and Social Policy, 43(11/12), 1063–1083.
  42. OECD. (n.d.). Digital transformation of tax administration.
  43. Ogbolu, L. M., Ashibogwu, N. K., Chukwugeku, I. M., & Mark, T. (2024). Personal income tax and tax compliance on economic development in Nigeria. ISAR Journal of Economics and Business Management, 2(4), 28–36.
  44. Prinz, A., Muehlbacher, S., & Kirchler, E. (2014). The slippery slope framework on tax compliance: An attempt to formalization. Journal of Economic Psychology, 40, 20–34.
  45. Randlane, K. (2015). Tax compliance as a system: Mapping the field. International Journal of Public Administration, 39(7), 515–525.
  46. Sanchez, J. J. V. (2018). Malmquist index with time series to data envelopment analysis. In V. Salomon (Ed.), Multi-criteria methods and techniques applied to supply chain management (pp. 77–91). IntechOpen.
  47. Shojaie, S. E., Sadjadi, S. J., & Moghaddam, R. T. (2024). Malmquist productivity index for two-stage network systems under data uncertainty: A real world case study. PLOS ONE, 19(7), 1–35.
  48. Simar, L., & Wilson, P. W. (1998). Sensitivity analysis of efficiency scores: How to bootstrap in nonparametric frontier models. Management Science, 44(1), 49–61. [suspicious link removed]
  49. Slemrod, J. (2019). Tax compliance and enforcement. Journal of Economic Literature, 57(4), 904–954.
  50. Syamsudin, S. H., Damayanti, R. A., & Fattah, S. (2023). Exploring of tax compliance: Tax practitioners interpretation. Jurnal Multidisiplin Madani, 3(2), 392–403.
  51. Tabbach, A. D. (2002). Criminal behavior, sanctions, and income taxation: An economic analysis. The Journal of Legal Studies, 32(2), 383–406.
  52. Tilahun, M. (2019). Determinants of tax compliance: A systematic review. Economics, 8(1), 1–7.
  53. Tohidi, G., & Razavyan, S. (2013). A circular global profit Malmquist productivity index in data envelopment analysis. Applied Mathematical Modelling, 37(1-2), 216–227.
  54. Tohidi, G., Razavyan, S., & Tohidnia, S. (2012). A global cost Malmquist productivity index using data envelopment analysis. Journal of the Operational Research Society, 63(1), 72–78.
  55. Tsaregradskaya, Y. K. (2021). Tax compliance: Approaches to understanding. Lex Russica, 74(12), 66–73.
  56. TÜİK. (2023). Indicators of 100 years [Dataset].
  57. Witte, A. D., & Woodbury, D. F. (1985). The effect of tax laws and tax administration on tax compliance: The case of the US individual income tax. National Tax Journal, 38(1), 1–13.
  58. Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcon-Garcia, G., Aldemir, C., Apostol, O., Weinberg, D. B., Batrancea, I., Belianin, A.,. Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, Article 102191.