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

Hofstede Kültür Boyutu ve Vergi Uyumu: Ülke Bazında CART Algoritması ile Bir Analiz

Hofstede's Cultural Dimensions and Tax Compliance: Analysis Using the CART Algorithm at the Country Level

Rabia Kapıcıoğlu(İSTANBUL ÜNİVERSİTESİ, İKTİSAT FAKÜLTESİ, MALİYE BÖLÜMÜ)0000-0002-3470-2444
Haydar Ekelik(İSTANBUL ÜNİVERSİTESİ, İKTİSAT FAKÜLTESİ, EKONOMETRİ BÖLÜMÜ)0000-0002-0661-4164
Sayfa
59–80
Yayın Tarihi
2026-04-28
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Regresyon ağacı modellerinden olan CART algoritması ve temel istatistiki analizler kullanılmış olup kültür ve vergi uyumu arasında ilişki tespit edilmiştir.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Vergi uyumu kişilerin kendi isteği ile vergilerini ödemesidir.
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Temel Bulgular & Veri:Vergi uyumunu etkileyen faktörlere bakıldığında kültür faktörü ele alınabilmektedir.
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Sonuç & Katkı:Regresyon ağacı modellerinden olan CART algoritması ve temel istatistiki analizler kullanılmış olup kültür ve vergi uyumu arasında ilişki tespit edilmiştir.
🔬Tür:Uygulamalı Anket & Alan Araştırması
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Vergi Uyumu · Kültür · CART Algoritması

Özet

Vergi uyumu kişilerin kendi isteği ile vergilerini ödemesidir. Vergi uyumunu etkileyen faktörlere bakıldığında kültür faktörü ele alınabilmektedir. Kültür faktörünün vergi uyumunda çok fazla dikkat çekmemesinin nedeni kültürü ölçmenin zorluğundan kaynaklanmaktadır ancak Hofstede bu sorunu çözmüştür. Kültürü ölçmek için Hofstede’nin ortaya koyduğu kültür boyutları: bireycilik, güç mesafesi, erkeklik, belirsizlikten kaçınma ve uzun vadeli yönelimdir. Bu çalışmada Hofstede kültür boyutları ele alınarak vergi uyumu arasındaki ilişki incelenmiştir. Regresyon ağacı modellerinden olan CART algoritması ve temel istatistiki analizler kullanılmış olup kültür ve vergi uyumu arasında ilişki tespit edilmiştir. Bu çalışmada kullanılan veriler Hofstede'nin kültürel boyut endeksinden elde edilirken, vergi uyum verileri Dünya Değerler Anketi'nden elde edilmiştir. Bireycilik ve belirsizlikten kaçınma ile vergi uyumu arasında pozitif, güç mesafesi, erkeklik ve uzun vadeli yönelim arasında negatif ilişki tespit edilmiştir.

Abstract

Tax compliance is the voluntary payment of taxes by individuals. When examining the factors affecting tax compliance, culture is a relevant consideration. The culture factor receives little attention in tax compliance because measuring culture is difficult; however, Hofstede addressed this problem. Hofstede's cultural dimensions for measuring culture are individualism, power distance, masculinity, uncertainty avoidance, and long-term orientation. In this study, the relationship between Hofstede's culture dimensions and tax compliance is examined. The CART algorithm, a regression tree model, and fundamental statistical analyses were used to determine the relationship between culture and tax compliance. The data used in this study were obtained from Hofstede's cultural dimension index, while tax compliance data were obtained from the World Values Survey. Individualism and uncertainty avoidance are positively associated with tax compliance, whereas power distance, masculinity, and long-term orientation are negatively associated with tax compliance.

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Bu Makaleye Atıf Yap

Kapıcıoğlu, R., Ekelik, H. (2026). Hofstede Kültür Boyutu ve Vergi Uyumu: Ülke Bazında CART Algoritması ile Bir Analiz. Sosyoekonomi, Cilt: 34 Sayı: 68, 59–80. https://doi.org/10.17233/sosyoekonomi.2026.02.03

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