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The effect of patriotic consciousness on voluntary tax compliance

Vatanseverlik bilincinin gönüllü vergi uyumuna etkisi

Yasemin Yıldırım(Ordu Üniversitesi)0000-0002-7219-6597
Kutay Şenel(T.C. Küçük ve Orta Ölçekli İşletmeleri Geliştirme ve Destekleme İdaresi Başkanlığı)0000-0002-6635-6275
Pages
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Publication Date
2026-03-13
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AI Summary & Key Takeaways

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

According to the findings, it was concluded that patriotic consciousness is a determinant of tax compliance.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:ABSTRACT Psychological and emotional factors play an important role in tax payment behaviors of individuals.
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Key Findings & Data:In this study, where 272 survey data were used, it was first seen that the data did not show a normal distribution as a result of the Kolmogrov-Smirnov and Shapiro-Wilk tests.
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Conclusion & Impact:According to the findings, it was concluded that patriotic consciousness is a determinant of tax compliance.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Vergi uyumu · Vergi uyumunun belirleyicileri · Vatanseverlik

Abstract

ABSTRACT Psychological and emotional factors play an important role in tax payment behaviors of individuals. According to the studies in the literature, it can be said that patriotism has an important effect on the voluntary tax compliance of taxpayers. The aim of this study is to determine the effect of patriotic consciousness on voluntary tax compliance. The originality of this study is that there is no study in the national literature that examines the relationship between the concepts of patriotism and tax compliance in detail. In this study, where 272 survey data were used, it was first seen that the data did not show a normal distribution as a result of the Kolmogrov-Smirnov and Shapiro-Wilk tests. Since the normality and homogeneity assumptions were not met, Kruskal Wallis, Mann Whitney U and Spearman correlation analyses from nonparametric tests were performed. Tamhane’s T2 post hoc analysis was performed to identify the different groups in the questions where statistically significant differences were detected as a result of the Kruskal Wallis analysis. According to the findings, it was concluded that patriotic consciousness is a determinant of tax compliance. In this context, it can be said that emotional elements such as social belonging and patriotism should also be taken into consideration in addition to legal regulations in ensuring voluntary tax compliance.

Özet

ÖZET Bireylerin vergi ödeme davranışlarında psikolojik ve duygusal etkenleri önemli bir rol oynamaktadır. Literatürde yer alan çalışmalara göre vatanseverlik duygusunun mükelleflerin vergiye gönüllü uyum göstermesinde önemli bir etkiye sahip olduğu söylenebilir. Bu çalışmanın amacı, vatanseverlik bilincinin gönüllü vergi uyumuna olan etkisinin belirlenmesidir. Ulusal literatürde vatanseverlik ve vergi uyumu kavramları arasındaki ilişkiyi detaylı olarak ele alan bir çalışmanın olmaması, bu çalışmanın özgün yanını oluşturmaktadır. 272 adet anket verisinin kullanıldığı bu çalışmada öncelikle Kolmogrov-Smirnov ve Shapiro-Wilk testleri sonucunda verilerin normal dağılım göstermediği görülmüştür. Normallik ve homojenlik varsayımlarının karşılanmaması nedeniyle parametrik olmayan testlerden Kruskal Wallis, Mann Whitney U ve Spearman korelasyon analizleri yapılmıştır. Kruskal Wallis analizi sonucunda istatistiksel olarak anlamlı farklılık saptanan sorularda farklı olan grupları tespit edebilmek için Tamhane’s T2 post hoc analizi yapılmıştır. Bulgulara göre, vatanseverlik bilincinin vergi uyumunun bir belirleyicisi olduğu sonucuna ulaşılmıştır. Bu bağlamda vergiye gönüllü uyumun sağlanmasında yasal düzenlenmelerin dışında toplumsal aidiyet ve vatanseverlik gibi duygusal unsurların da dikkate alınması gerektiği söylenebilir.

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Cite This Article

Yıldırım, Y., Şenel, K. (2026). The effect of patriotic consciousness on voluntary tax compliance. ODÜ SOSYAL BİLİMLER ARAŞTIRMALARI DERGİSİ-ODÜSOBİAD, Cilt: 16 Sayı: 1. https://doi.org/10.48146/odusobiad.1729185

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