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Journals / Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi / 2019 / Cilt: 14 - Sayı: 1

Multiple Decision Analysis on Turkey’s Tax Justice: An Institutional Perspective

Türkiye’de Vergi Adaleti Üzerine Çoklu Karar Analizi: Kurumsal Bir Bakış

Pınar Çuhadar
Berna Bulğurcu
Pages
169–186
Publication Date
2022-10-18
DOI
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AI Summary & Key Takeaways

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

The results indicatedthat the period between 1991 and 1995 is the mostrepresentative period in terms of tax justice criteria.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Institutional preferences produce public policies, including tax policies.
📊
Key Findings & Data:Whentaxpayers perceive the tax system as fair, tax compliancecan be ensured accompanied with rising tax revenue.This study aimed to assess whether institutional changesimpacted tax justice between 1980 and 2015 in Turkey.Multiple decision-making methods Fuzzy AHP3, TOPSIS4and VIKOR5.is used for assesment.
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Conclusion & Impact:The results indicatedthat the period between 1991 and 1995 is the mostrepresentative period in terms of tax justice criteria.
🔬Design:Research Article
📍Scope:2015 Verileri
⚙️Variables:Domain Parameters

Abstract

Institutional preferences produce public policies, including tax policies. Tax justice can be defined as the fairdistribution of the tax burden between all citizens. Whentaxpayers perceive the tax system as fair, tax compliancecan be ensured accompanied with rising tax revenue.This study aimed to assess whether institutional changesimpacted tax justice between 1980 and 2015 in Turkey.Multiple decision-making methods Fuzzy AHP3, TOPSIS4and VIKOR5.is used for assesment. The results indicatedthat the period between 1991 and 1995 is the mostrepresentative period in terms of tax justice criteria.

Özet

Kurumsal tercihler, vergi politikası da dahil olmak üzere kamu politikalarını oluştururlar. Vergi adaleti, vergi yükünün vatandaşlar arasında eşit dağıtılması olarak tanımlanmaktadır. Vergi mükellefleri, vergi sisteminin adil olduğunu algılar ise vergiye uyumla birlikte vergi gelirleri de yükselecektir. Bu çalışmanın amacı Türkiye’de ki kurumsal değişimlerin 1980-2015 yılları arasında vergi adaletine etkisini değerlendirmektedir. Bu amaçla Fuzzy AHP, TOPSIS ve VIKOR gibi çoklu karar verme yöntemleri kullanılmıştır. Sonuçlar 1991-1995 döneminin vergi adaleti açısından en başarılı dönem olduğuna işaret etmektedir.

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Cite This Article

Çuhadar, P., Bulğurcu, B. (2022). Multiple Decision Analysis on Turkey’s Tax Justice: An Institutional Perspective. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 14 - Sayı: 1, 169–186. https://ajindex.com/articles/505584

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