SavedAdd your journal

Journals / Anadolu Üniversitesi Sosyal Bilimler Dergisi / 2013 / Cilt: 13 - Sayı: 2

Türkiye’de vergi uyumunun birey-tabanlı bir analizi

An Agent-based analysis of tax compliance for Turkey

Özgür İCAN
M. Oğuz ARSLAN
Pages
143–152
Publication Date
2022-10-11
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)

Also, the neighbourhood effect is not found to be a determining factor for this case.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:An agent-based tax compliance model for Turkey is developed in this paper.
📊
Key Findings & Data:In this model, four kinds of agent archetypes as honest, strategic, defiant, and random are employed.
💡
Conclusion & Impact:Also, the neighbourhood effect is not found to be a determining factor for this case.
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

An agent-based tax compliance model for Turkey is developed in this paper. In this model, four kinds of agent archetypes as honest, strategic, defiant, and random are employed. The model is used for simulating evolustionary changes in tax compliance behavior of a population of 10,000 taxpayer agents. The implementation of the model via four simulation scenarios points out that an agent-based evolutionary strategy simulation for Turkish case is valid. Also, the neighbourhood effect is not found to be a determining factor for this case.

Özet

Bu çalışmada Türkiye için bir birey-tabanlı vergi uyumu modeli geliştirilmiştir. Bu modelde dürüst, stratejik, uyumsuz ve rassal olmak üzere dört çeşit birey arketipi kullanılmıştır. Model 10.000 vergi mükellefi bireyden oluşan bir topluluğun vergi uyum davranışındaki evrimsel değişiklikleri benzetim için kullanılmıştır. Modelin dört benzetim senaryosu ile çalıştırılması bir birey-tabanlı evrimsel strateji benzetiminin Türkiye örneğinde geçerli olduğunu göstermektedir. Ayrıca, bu örnekte komşuluk etkisinin belirleyici bir faktör olmadığı ortaya çıkmaktadır.

🔖

Cite This Article

İCAN, Ö., ARSLAN, M. O. (2022). Türkiye’de vergi uyumunun birey-tabanlı bir analizi. Anadolu Üniversitesi Sosyal Bilimler Dergisi, Cilt: 13 - Sayı: 2, 143–152. https://ajindex.com/articles/438805

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (7)

  1. Alabede, J. O., Ariffin, Z. Z. and Idris, K. (2011). “Determinants of Tax Compliance Behaviour: A Proposed Model for Nigeria”, International Research Journal of Finance and Economics Issue 78:121-136.
  2. Allingham, M. G. and Sandmo, A. (1972). “Income Tax Evasion: A Theoretical Analysis”, Journal of Public Economics 1: 323-338.
  3. Antunes, L., Balsa, J., Urbano, P., Moniz, L. and Roseta-Palma, C. (2006). “Tax Compliance in a Simulated Heterogeneous Multi-agent Society”, In Multi-Agent-Based Simulation VI, Sichman, J. S. and Antunes, L. eds., 147-161. Heidelberg: Springer. Antunes, L., Balsa, J., Respicio, A. and Coelho, H. (2007a). “Tactical Exploration of Tax Compliance Decisions in Multi-agent Based Simulation”, In Multi-Agent-Based Simulation VII, Antunes, L. and Takadama, K. eds., 80-95. Heidelberg: Springer. Antunes, L., Balsa, J. and Coelho, H. (2007b). “Tax Compliance Through MABS: The Case of Indirect Taxes”, In Progress in Artificial Intelligence, Neves, J. M., Santos, M. F. and Machado, J. M. eds., 605-617. Heidelberg: Springer. Barbuta-Misu, N. (2011). “A Review of Factors for Tax Compliance”, Economics and Applied Informatics 1: 69-76.
  4. Bloomquist, K. (2011). “Tax Compliance as An Evolutionary Coordination Game: An Agent-Based Approach”, Public Finance Review 39 (1): 25-49.
  5. Davis, J. S., Hecht, G. and Perkins, J. D. (2003). “Social Behaviors, Enforcement and Tax Compliance Dynamics”, Accounting Review 78 (1): 39-69.
  6. Fortin, B., Lacroix, G. and Villeval, M-C. (2007). “Tax evasion and social interactions”, Journal of Public Economics 91 (11-12): 2089-2112.
  7. Friedland, N., Maital, S. and Rutenberg, A. (1978). “A Simulation Study of Income Tax Evasion”, Journal of Public Economics 10 (1): 107-116. Gelir İdaresi Baskanligi (Revenue Administration) (2011). Faaliyet Raporu 2010. Ankara: GIB Strateji Gelistirme Daire Baskanligi. Gelir Idaresi Baskanligi (Revenue Administration) (2010). Faaliyet Raporu 2009. Ankara: GIB Strateji Gelistirme Daire Baskanligi. Gelir Idaresi Baskanligi (Revenue Administration) (2009). Faaliyet Raporu 2008. Ankara: GIB Strateji Gelistirme Daire Baskanligi. Gelir Idaresi Baskanligi (Revenue Administration) (2008). Faaliyet Raporu 2007. Ankara: GIB Strateji Gelistirme Daire Baskanligi. Gelir Idaresi Baskanligi (Revenue Administration) (2007). Faaliyet Raporu 2006. Ankara: GIB Strateji Gelistirme Daire Baskanligi. Gelir Kontrolorleri Dernegi (Association of Revenue Auditors). www.gkd.org.tr Gilbert, N. (2008). Agent-Based Models. Los A