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Journals / Muhasebe ve Vergi Uygulamaları Dergisi / 2026 / Sayı: 19

Accounting Professionals’ Views On Tax Simplification: Evidence From Tokat

Muhasebe Meslek Mensuplarının Vergi Sisteminin Basitleştirilmesine Bakışının Analizi: Tokat İli Örneği

Şehnaz Bodur(TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ, ARTOVA MESLEK YÜKSEKOKULU, FİNANS BANKACILIK VE SİGORTACILIK BÖLÜMÜ, MALİYE PR.)0000-0001-6552-1139
Hüseyin Akkaya(TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ, ARTOVA MESLEK YÜKSEKOKULU, FİNANS BANKACILIK VE SİGORTACILIK BÖLÜMÜ, MALİYE PR.)0000-0002-9886-6552
Pages
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Publication Date
2026-03-16
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AI Summary & Key Takeaways

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

However, the findings indicate that instability in tax rates contributes to overall complexity and promotes informality.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study examines the perceptions of accounting professionals in Tokat, Türkiye, regarding the complexity of the national tax system and their attitudes toward its simplification.
📊
Key Findings & Data:Based on data collected from 131 participants using a 5-point Likert scale, the study analyzes the impact of structural and operational issues in tax legislation.
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Conclusion & Impact:However, the findings indicate that instability in tax rates contributes to overall complexity and promotes informality.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Vergi Basitleştirmesi · Vergi Uyumu · Betimsel İstatistikler

Abstract

This study examines the perceptions of accounting professionals in Tokat, Türkiye, regarding the complexity of the national tax system and their attitudes toward its simplification. Based on data collected from 131 participants using a 5-point Likert scale, the study analyzes the impact of structural and operational issues in tax legislation. According to results, no significant differences were found between the dimensions of Diagnosis, Impacts, and Solution Proposals and participants’ demographic characteristics. However, the findings indicate that instability in tax rates contributes to overall complexity and promotes informality. Additionally, a significant relationship exists between tax system complexity and the perceived need for modernization of the tax administration. Conversely, the study finds no significant link between this modernization need and the increased workload from digital transactions.

Özet

Bu çalışmanın amacı, Türkiye’nin Tokat ilinde yer alan muhasebe meslek mensuplarının Türkiye’deki mevcut vergi sisteminin karmaşıklığına ilişkin algılarını ve vergi sisteminin basitleştirilmesine yönelik tutum ve davranışlarını araştırmaktır. Vergi mevzuatındaki yapısal ve işleyişle ilgili sorunların muhasebe meslek mensuplarının algıları üzerindeki etkileri 131 katılımcı ile yapılan anket sonucunda elde edilen veriler 5’li Likert ölçeği kullanılarak analiz edilmiştir. Analiz sonuçlarına göre; Teşhis, Etkiler ve Çözüm Önerileri boyutları ile katılımcıların demografik özellikleri arasında anlamlı farklılık bulunmamaktadır. Bununla birlikte değişkenler arası karşılaştırmalı analizler neticesinde vergi oranlarındaki istikrarsızlığın sistemin genel karmaşıklığını artırdığı ve kayıt dışılığı teşvik ettiği belirlenmiştir. Vergi sistemindeki karmaşıklık ile vergi idaresinin modernizasyon ihtiyacı arasında anlamlı ilişki olduğu gözlemlenmiştir. Ayrıca, elektronik ortamda yürütülen işlemlerin meslek mensupları üzerinde oluşturduğu iş yükü artışı ile modernizasyon ihtiyacı arasında da genel olarak anlamlı bir ilişki kurulmamıştır.

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Cite This Article

Bodur, Ş., Akkaya, H. (2026). Accounting Professionals’ Views On Tax Simplification: Evidence From Tokat. Muhasebe ve Vergi Uygulamaları Dergisi, Sayı: 19. https://doi.org/10.29067/muvu.1755125

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