A RESEARCH ON THE DETERRENCE OF TAX PENALTY: EFFECTIVENESS OF PENALTIES SPECIFICALLY IN BURDUR PROVINCE

Abdullah Burhan Bahçe; Mevlüt Kundakçı

Makale detayları

A RESEARCH ON THE DETERRENCE OF TAX PENALTY: EFFECTIVENESS OF PENALTIES SPECIFICALLY IN BURDUR PROVINCE

Yazarlar:

Abdullah Burhan Bahçe | Mevlüt Kundakçı

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

Mali Hukuk

Dergi:

Dumlupınar Üniversitesi İİBF Dergisi Issue 15, pp.29-46

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001353164

pISSN:

2791-9579

Anahtar kelimeler:

Özet:

 The public needs and services required for people living in society must be met by the state. The state finances these public services through taxes. The state imposes certain penal sanctions within the framework of the law against taxpayers not fully or partially fulfill their tax obligations In addition to ensuring that taxpayers fulfill their tax obligations, the penalties to be imposed on taxpayers also aim to create a deterrent effect so that they do not commit crimes again. This study was conducted in Burdur province, with the aim of examining taxpayers tax awareness, attitudes and beliefs towards taxes, and their approaches to the taxation system, tax amnesties and penalties implemented in Turkey, with the participation of 400 taxpayers in survey. In the study, many different findings were obtained regarding taxpayers tax awareness, attitudes and beliefs towards tax. One of the results revealed in the study is the prevailing opinion is that serious sanctions should be applied to tax evaders. In addition, it is believed that tax crimes and penalties will decrease by making tax laws more understandable and increasing tax audits. These findings emphasize the importance of taxpayers and tax administration communication, and taking citizens opinions stands out in making decisions regarding the tax system.

 The public needs and services required for people living in society must be met by the state. The state finances these public services through taxes. The state imposes certain penal sanctions within the framework of the law against taxpayers not fully or partially fulfill their tax obligations In addition to ensuring that taxpayers fulfill their tax obligations, the penalties to be imposed on taxpayers also aim to create a deterrent effect so that they do not commit crimes again. This study was conducted in Burdur province, with the aim of examining taxpayers tax awareness, attitudes and beliefs towards taxes, and their approaches to the taxation system, tax amnesties and penalties implemented in Turkey, with the participation of 400 taxpayers in survey. In the study, many different findings were obtained regarding taxpayers tax awareness, attitudes and beliefs towards tax. One of the results revealed in the study is the prevailing opinion is that serious sanctions should be applied to tax evaders. In addition, it is believed that tax crimes and penalties will decrease by making tax laws more understandable and increasing tax audits. These findings emphasize the importance of taxpayers and tax administration communication, and taking citizens opinions stands out in making decisions regarding the tax system.

 The public needs and services required for people living in society must be met by the state. The state finances these public services through taxes. The state imposes certain penal sanctions within the framework of the law against taxpayers not fully or partially fulfill their tax obligations In addition to ensuring that taxpayers fulfill their tax obligations, the penalties to be imposed on taxpayers also aim to create a deterrent effect so that they do not commit crimes again. This study was conducted in Burdur province, with the aim of examining taxpayers tax awareness, attitudes and beliefs towards taxes, and their approaches to the taxation system, tax amnesties and penalties implemented in Turkey, with the participation of 400 taxpayers in survey. In the study, many different findings were obtained regarding taxpayers tax awareness, attitudes and beliefs towards tax. One of the results revealed in the study is the prevailing opinion is that serious sanctions should be applied to tax evaders. In addition, it is believed that tax crimes and penalties will decrease by making tax laws more understandable and increasing tax audits. These findings emphasize the importance of taxpayers and tax administration communication, and taking citizens opinions stands out in making decisions regarding the tax system.

 Toplum halinde yaşayan insanlar için gerekli olan kamusal ihtiyaç ve hizmetlerin devlet tarafından karşılanması gerekmektedir. Devlet söz konusu kamusal hizmetlerin finansmanını vergiler aracılığıyla karşılamaktadır. Vergisel yükümlülüklerini kısmen veya tamamen yerine getirmeyen mükelleflere karşı devlet yasalar çerçevesinde birtakım cezai müeyyideler uygulamaktadır. Vergi konusunda uygulanacak cezalarla mükelleflerin vergisel ödevlerini yerine getirmelerinin sağlanmasının yanı sıra bir daha suç işlemeye yönelmemeleri konusunda caydırıcı bir etki de oluşturulmaya çalışılmaktadır. Burdur ilinde yürütülen bu çalışma örnekleminde, vergi mükelleflerinin vergi bilinçleri, vergiye karşı tutum ve inançları ve Türkiyede uygulanan vergilendirme sistemi, vergi afları ve cezaları ile ilgili yaklaşımlarını incelemek amacıyla gerçekleştirilen bu araştırma 400 vergi mükellefinin anket katılımı ile gerçekleştirilmiştir. Çalışmada, vergi mükelleflerine ilişkin vergi bilinçleri, vergiye karşı tutum ve inançları hususunda birçok farklı bulgu elde edilmiştir. Çalışmada ortaya konan sonuçlardan biri, vergi kaçıranlara yönelik ciddi yaptırımların uygulanması gerektiği yönündeki görüşün hâkim olmasıdır. Bunun yanı sıra, vergi kanunlarının daha anlaşılır hale getirilmesi ve vergi denetimlerinin artırılmasıyla vergi suç ve cezalarının azalacağına inanılmaktadır. Bu bulgular, vergi mükellefleri ile vergi yönetimi iletişiminin önemini vurgulamakta ve vergi sistemi ile ilgili kararların alınmasında vatandaşların görüşlerinin alınması öne çıkmaktadır.

Makale detayları

A RESEARCH ON THE DETERRENCE OF TAX PENALTY: EFFECTIVENESS OF PENALTIES SPECIFICALLY IN BURDUR PROVINCE

Yazarlar:

Abdullah Burhan Bahçe | Mevlüt Kundakçı

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

Mali Hukuk

Dergi:

Dumlupınar Üniversitesi İİBF Dergisi Issue 15, pp.29-46

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001353164

pISSN:

2791-9579

Taxation

Tax compliance

Tax misdemeanor

Tax crime

Tax penaltyVergilendirme

Vergi uyumu

Vergi kabahati

Vergi suçu

Vergi cezası

Sayı

Makale detayları

Yazarlar: Abdullah Burhan Bahçe | Mevlüt Kundakçı

Yayıncı: Kütahya Dumlupinar University

Ana Başlıklar: Mali Hukuk

Dergi: Dumlupınar Üniversitesi İİBF Dergisi Issue 15, pp.29-46

Belge Tipi: Makale

Yayın Tarihi: 6/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001353164

pISSN: 2791-9579

Sayı

Yazarlar:

Abdullah Burhan Bahçe | Mevlüt Kundakçı

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

Mali Hukuk

Dergi:

Dumlupınar Üniversitesi İİBF Dergisi Issue 15, pp.29-46

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001353164

pISSN:

2791-9579