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Vergiye Psikolojik Bir Bakış: Gelir idaresi Başkanlığı Tarafından Yayınlanan Vergi Afişlerinin Vergi Psikolojisi Açısından Değerlendirilmesi

A Psychological View of Tax: The Evaluation of Tax Posters Published by the Presidency of Revenue Administration in Terms of Tax Psycholog
Authors: Kitapcı, İsmail;

Vergiye Psikolojik Bir Bakış: Gelir idaresi Başkanlığı Tarafından Yayınlanan Vergi Afişlerinin Vergi Psikolojisi Açısından Değerlendirilmesi

Abstract

Vergi psikolojisi vergi kavramına sosyal, psikolojik ve bilişsel bir bakış açısı getirmektedir. Vergi mükelleflerinin vergi ödeme ya da ödememe kararının oluşmasındaki süreçlerin bilinmesi vergiye gönüllü uyumun sağlanmasında anahtar bir rol oynamaktadır. Vergi uyum süreçlerini dikkate alan vergi politikaları da uzun dönemde vergi bilincinin artmasına katkı sağlayabilir. Bu çalışmada Gelir İdaresi Başkanlığı tarafından yayınlanan bazı vergi afişleri vergi psikolojisi açısından değerlendirilerek vergi uyumu konusunda ne tür etkiler oluşturabileceği açıklanmaktadır.

Country
Turkey
Related Organizations
Keywords

070, İşletme Finans;İktisat;Beşeri Bilimler;İşletme

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green