İDARE-MÜKELLEF İLİŞKİLERİNİN VERGİ UYUMU ÜZERİNE ETKİLERİ

İrem DİDİNMEZ, Erdem SEÇİLMİŞ

Öz


Bu çalışmanın hedefi vergi uyumunu arttırmak isteyen vergi idaresinin mükelleflerle olan ilişkisini nasıl düzenlemesi gerektiğini araştırmaktır. Bu amaçla öncelikle vergi uyumu kavramı ve vergi uyumunu etkileyen faktörler irdelenmiş; daha sonra ise “vergi iklimi”, “kaygan zemin” ve “psikolojik vergi sözleşmesi” yaklaşımları çerçevesinde vergi idaresinin gözetmesi gereken güç-güven dengesi tartışılmıştır.


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DOI: http://dx.doi.org/10.11616/AbantSbe.

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