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Dergiler / Sosyoekonomi / 2026 / Cilt: 34 Sayı: 68

Vergi Ahlakının Belirleyicileri: Yüksek, Orta-Üst ve Düşük Gelirli Ekonomiler İçin Karşılaştırmalı Bir Saha Çalışması (Çin, Etiyopya, Filipinler, Rusya, Türkiye ve ABD)

Determinants of Tax Morale: A Comparative Field Study for High, Upper-Middle and Low Income Economies (China, Ethiopia, Philippines, Russia, Türkiye and USA)

Bahadır Sazak Doğan(TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ)0000-0002-5215-287X
Sayfa
11–32
Yayın Tarihi
2026-04-28
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Bulgular, ülkelerin vergi ahlakını etkileyen faktörlerde önemli farklılıklar olduğunu ortaya koymuştur.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Bu çalışma, farklı gelir düzeylerine sahip altı ülkede (Çin, Etiyopya, Filipinler, Rusya, Türkiye ve ABD) vergi ahlakının belirleyicilerini karşılaştırmalı olarak incelemek amacıyla yapılmıştır.
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Temel Bulgular & Veri:Yapısal Eşitlik Modellemesi (YEM) ve Çoklu Doğrusal Regresyon (ÇDR) analizleri, Dünya Değerler Anketine (7.
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Sonuç & Katkı:Bulgular, ülkelerin vergi ahlakını etkileyen faktörlerde önemli farklılıklar olduğunu ortaya koymuştur.
🔬Tür:Uygulamalı Anket & Alan Araştırması
📍Kapsam:10.939 katılımcı
⚙️Değişkenler:Vergilendirme · Vergi Kaçırma · Vergi Ahlakı

Özet

Bu çalışma, farklı gelir düzeylerine sahip altı ülkede (Çin, Etiyopya, Filipinler, Rusya, Türkiye ve ABD) vergi ahlakının belirleyicilerini karşılaştırmalı olarak incelemek amacıyla yapılmıştır. Vergi ahlakı, vergi mükelleflerinin vergi ödeme konusundaki içsel motivasyonunu temsil etmektedir ve vergi uyumunun gönüllü boyutunu oluşturmaktadır. Yapısal Eşitlik Modellemesi (YEM) ve Çoklu Doğrusal Regresyon (ÇDR) analizleri, Dünya Değerler Anketine (7. Dalga) katılan 10.939 katılımcıdan oluşan bir veri setine uygulanmıştır. Güven, memnuniyet, yaş, eğitim düzeyi ve hane halkı gelir düzeyi gibi faktörlerin vergi ahlakı üzerindeki etkileri analiz edilmiştir. Bulgular, ülkelerin vergi ahlakını etkileyen faktörlerde önemli farklılıklar olduğunu ortaya koymuştur.

Abstract

This study aimed to compare the determinants of tax morale across six countries with different income levels (China, Ethiopia, the Philippines, Russia, Türkiye, and the USA). Tax morale represents taxpayers' intrinsic motivation to pay taxes and constitutes the voluntary dimension of tax compliance. Structural Equation Modelling (SEM) and Multiple Linear Regression were applied to a dataset comprising 10.939 participants from the World Values Survey (Wave 7). The effects of factors such as trust, satisfaction, age, education level, and household income level on tax morale were analysed. The findings revealed significant differences in the factors affecting tax morale across countries.

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Bu Makaleye Atıf Yap

Doğan, B. S. (2026). Vergi Ahlakının Belirleyicileri: Yüksek, Orta-Üst ve Düşük Gelirli Ekonomiler İçin Karşılaştırmalı Bir Saha Çalışması (Çin, Etiyopya, Filipinler, Rusya, Türkiye ve ABD). Sosyoekonomi, Cilt: 34 Sayı: 68, 11–32. https://doi.org/10.17233/sosyoekonomi.2026.02.01

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