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Öğe The applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey, and the UK(Univ New South Wales, Fac Law, 2016) Budak, Tamer; James, SimonTax systems world-wide are becoming more complex for a variety of reasons. Countries such as Australia, New Zealand (NZ) and the UK have attempted to simplify their taxes but with limited success. The Complexity Index produced by the Office of Tax Simplification (OTS) in the UK is an important contribution in this field. This paper considers general issues in relation to complexity and simplification and then examines the usefulness of the OTS Complexity Index for making international comparisons by applying it to income tax and VAT or GST in Australia, NZ, Turkey and the UK. It finds some striking differences in the complexity of the taxes in these countries. For example, Turkey's score is much better in terms of total underlying complexity, whereas NZ's score is better in terms of total impact complexity for taxes. This paper provides evidence that identifies certain areas where the level of complexity might be unnecessarily high. It also finds that the OTS Complexity Index is not appropriate for international comparative analysis although it can be utilised to gather common data in different countries. This paper suggests that by creating an international index based on the OTS method would make a major contribution to the development of a new approach in tax simplification.Öğe A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey(Univ New South Wales, Fac Law, 2017) Mohdali, Raihana; Benk, Serkan; Budak, Tamer; MohdIsa, Khadijah; Yussof, Salwa HanaEnsuring compliance in tax collection is very crucial as tax is one of the basic elements of public financing in almost all countries. The issue of compliance in tax research has been explored over many years from different perspectives. Initially, it started with a negative assumption of taxpayers' compliance attitudes and recently the research has shifted to a more positive attitude of taxpayers. One of the factors that is expected to shape taxpayers' compliance attitudes is religiosity. Even though a number of studies have started to explore this issue recently, not many studies have used primary data because the majority of the studies were relying on secondary data. Therefore, this study is comparing the impact of religiosity and its components on both tax compliance components, voluntary and enforced tax compliance, in Malaysia and Turkey. Surveys distributed to individual taxpayers were used in both countries. Religiosity is found to have a significant impact on voluntary tax compliance that influences taxpayers' positive attitudes in both countries. Even though religiosity seems to be an influential factor with respect to tax compliance behaviour, this study has shown that in certain circumstances, it might appear irrelevant.Öğe DIFFICULTIES OF TAX REFORM IN DEVELOPING COUNTRIES(Masters Int Consultancy Res Publ, Mirdec, 2017) Budak, TamerTax reforms have included different variables such as economic, social, political, technological variables, and globalisation. A successful tax reform should take into account all variables as possible. Tax reforms are affected by many factors. Due to the fact that there are some factors in relation to the tax reforms in the society. In generally, there may be differences between the targets of the initial tax reform and the targets achieved at the end of the tax reform. All factors have different aims and goals. So, all factors and groups aim to get some benefits the tax reforms but in real life especially in developing countries, it is very difficult to take into all variables to achieve tax reforms. In addition, in developing countries, some factors like political groups play an important role in tax reform process too. Developing countries need for more revenues to provide and sustain basic public services to community. However, especially ruling party supporters, and the other groups, do not want to pay more tax or resist a new tax. As a result, all tax reformers should have to meet all demands and they should take into account real variables and they act realistically to reach tax reforms targets.Öğe Does Religiosity Affect Attitudes toward the Ethics of Tax Evasion? The Case of Turkey(Mdpi, 2020) McGee, Robert W.; Benk, Serkan; Yuzbasi, Bahadir; Budak, TamerThis study surveys the opinion of a wide segment of Turkish society on the ethics of tax evasion. The survey instrument includes 18 statements used to justify tax evasion in the past. The research also finds that some reasons to justify tax evasion proved more attractive to participants than others. In our survey, the strongest support for tax evasion was in cases where the government abused human rights, where the government was corrupt or wasted tax funds, or where the taxpayer did not benefit from the tax expenditures. Conversely, the weakest arguments were in cases where the taxpayer did benefit from the tax expenditures or where the tax funds were spent wisely. What separates this study from others on the ethics of tax evasion is that it addresses interpersonal and intrapersonal religiosity. Its finding confirms the existence of an important relationship between both interpersonal and intrapersonal religiosity and the view toward the ethics of tax evasion.Öğe Emotions and tax compliance among small business owners: An experimental survey(Elsevier Science Inc, 2018) Olsen, Jerome; Kasper, Matthias; Enachescu, Janina; Benk, Serkan; Budak, Tamer; Kirchler, ErichTax authorities' power to enforce compliance as well as taxpayers' trust in the tax agency shape taxpayers' compliance behavior. But while financial decisions often trigger strong emotional responses, little is known about the relation between taxpayers' emotions and their compliance choices. We hypothesize that emotions mediate the relationship between the perception of tax authorities and intended tax compliance. In a scenario-based experiment with 411 self-employed Turkish taxpayers, we find that highlighting authorities' enforcement capacity (i.e. high power) induces negative emotions while elevating enforced compliance and the readiness to evade. Trust, on the other hand, reduces negative emotions and raises positive feelings, which are associated with intentions to comply voluntarily. Moreover, a combination of high power and high trust reduces negative feelings and increases intentions to comply while undermining the readiness to evade. Our findings suggest that emotions matter in shaping compliance. Specifically, enforcement efforts that induce negative emotions might have negative compliance implications. (C) 2018 Elsevier Inc. All rights reserved.Öğe EUROPEAN VIEWS ON TAX EVASION ATTITUDES: A COMPARATIVE STUDY OF ROMANIA, GERMANY AND ENGLAND(Masters Int Consultancy Res Publ, Mirdec, 2017) Benk, Serkan; Budak, Tamer; McGee, Robert W.; Batrancea, Larissa; Chirila, Loan; Nichita, Anca; Batrancea, Loan[Abstract Not Available]Öğe How seriously do taxpayers regard tax evasion? A survey of opinion in England(Emerald Group Publishing Ltd, 2019) James, Simon; McGee, Robert W.; Benk, Serkan; Budak, TamerPurpose Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified on moral grounds. A few studies have addressed the relative seriousness of tax evasion compared to other infractions. The purpose of this paper is in the latter category. Design/methodology/approach Wave 6 of the World Values Surveys (2010-2014) asked hundreds of questions to participants in 57 countries. One of those questions asked whether it was justifiable to evade taxes if one had the opportunity to do so. Another question asked whether it was justifiable to pay cash to avoid paying taxes. It also asked questions about other ethical issues such as bribery, avoiding a fare on public transport, claiming government benefits and buying stolen goods. The present study included those questions in a survey that was distributed to 485 students and faculty members at the University of Exeter in England to determine the relative seriousness of each act. They were asked to select a number from 1 (never justifiable) to 10 (always justifiable) to show the extent of their agreement or disagreement with the commission of the six acts. The goal was to determine how serious tax evasion was compared to other acts that might be considered unethical. One-sample t-test and one-way analysis of variance (ANOVA) methods were used for the data analysis. Findings The results of the study show that the act considered least serious was paying cash for services to avoid tax followed in order of seriousness by avoiding a fare on public transport, cheating on taxes if you have a chance, buying stolen goods, claiming benefits without entitlement and, with least justification, accepting a bribe in the course of one's duty. Some interesting results emerged by examining the responses of different groups. Like other studies, the results indicate older groups tend to have a higher respect for the law than younger ones. This was true for the cheating on taxes possibility, but the 30-49 years age group were more opposed than the other two groups to paying cash for services to avoid taxes. In terms of gender, females were significantly more opposed than males to cheating on taxes if you have a chance. The respondents who are married were more opposed to the six acts, including of course, the two tax ones, than non-married persons. There was also evidence that the level of higher education makes a difference to individuals' opinions. Originality/value This is an important study in relation to England. It is the first study to do so. The relative seriousness of tax evasion is compared to other offenses. Mean scores are used to rank the various offenses in terms of relative seriousness. Various demographics are also examined to see whether some groups view tax evasion as more serious than other groups. Those demographics included gender, age, academic major, education level and marital status.Öğe The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers(Mdpi, 2016) Benk, Serkan; Budak, Tamer; Yuzbasi, Bahadir; Mohdali, RaihanaThe aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion. A questionnaire survey was administrated to 375 male and 28 female self-employed taxpayers. In this paper, two dimensions of religiosity, namely interpersonal and intrapersonal religiosity, were studied. Factor analysis and ordinary least squares regression methods were used for data analyses. The results of the study illustrate that general religiosity has a statistically positive impact on both voluntary and enforced tax compliance. When we consider the dimensions of religiosity, only intrapersonal religiosity appears to be a significant contributor only to voluntary tax compliance. Nevertheless, interpersonal religiosity has no significant statistical effect on both voluntary and enforced tax compliance. This is one of the pioneer studies of its kind, and investigates the relationship between religiosity and tax compliance from the perspective of developing countries, particularly, Turkey.Öğe International experiences of tax simplification and distinguishing between necessary and unnecessary complexity(Univ New South Wales, Fac Law, 2016) Budak, Tamer; James, Simon; Sawyer, AdrianCalls for the simplification of taxation are frequently heard but attempts to achieve actual tax simplification have rarely met with lasting success. To investigate further, the present authors asked relevant experts to report on the experience of tax simplification in Australia, Canada, China, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the USA. In addition to tax simplification, the country experts were asked to provide information on simplification in relation to the following aspects: tax systems, tax law, taxpayer communications, tax administration and any more fundamental approaches. Their accounts were published in a book edited by the current authors early in 2016. This paper analyses the experiences of the 11 countries and it is clear that a considerable degree of complexity is inevitable given the different aims of taxation and the complex socioeconomic environments in which tax systems have to operate. The key question is how to distinguish complexity which is necessary for the functioning of a successful tax system from that which is not. This paper focuses on the relevant factors and issues involved in classifying unavoidable and unnecessary complexity not only with respect to legislation but also tax policy and administrative systems.Öğe Limited şirket ortaklarının kamu alacağına ilişkin sorumluluklarının değerlendirilmesi(İnönü Üniversitesi Hukuk Fakültesi Dergisi, 2013) Budak, Tamer; Er, SelamiKamu alacakları korunması ve tahsil edilme aşamasında diğer alacaklara göre farklı mevzuat ve uygulamalara tabi önemli alacaklardandır. Ancak kamu alacaklarını güvence altına almak adına hukuka egemen olan ilkeleri ihmal edecek yasal düzenlemeler yapılamaz. Bir kamu alacağı türü olan vergi alacakları için de durum aynıdır. Vergi mükellefi olan kişilerden birisi de sermaye şirketi olan limited şirketlerdir. Yasal düzenlemelerin aynı hukuksal durumda olanlara aynı şekilde uygulanacak şekilde yapılması esastır. Ancak kamu alacağının korunması için limited şirkete ve ortaklarına ve mirasçılarına yönelik yapılan yasal düzenlemeler anayasal bağlamda yeni sorunların ortaya çıkmasına neden olmuştur.Öğe Perception of tax evasion as a crime in Turkey(Emerald Group Publishing Ltd, 2015) Benk, Serkan; Budak, Tamer; Puren, Serap; Erdem, MetePurpose - The aim of this study is to investigate Turkish taxpayers' perception of the severity of tax evasion relative to other crimes and violations. Design/methodology/approach - A questionnaire survey was administrated to 475 Turkish self-employed respondents. One sample t-test and one-way analysis of variance methods were used for data analysis. Findings - The results of the study illustrate that tax evasion ranked 10th among the 21 offences surveyed. The results indicate that the average person views tax evasion as only somewhat serious. When compared to similar white-collar crimes, it ranked less severe than accounting fraud, while it was ranked higher than violation of minimum wage laws, welfare fraud and child labor laws. The results of this paper are important as they emphasize the fact that general public do not perceive tax evasion as a serious crime. This perception, allied to lack of enforcement efforts, has created an environment where certain individuals may not be afraid of cheating on their tax return. The study also endeavors to observe whether there is a correlation between the relative severity of a crime whether a victim is involved or not. Research limitations/implications - The main limitation arises from the sampling process used. The sample was drawn from only one city of Zonguldak, Turkey. The second limitation is related to the possibility of a participant misunderstanding the questions and terminology used in the survey. The third limitation is that this study only measures perceptions of the seriousness of 21 selected offences; hence, it may not be representative of the actual crimes. Originality/value - This is an important study in relation to Turkey. This is the pioneer study of its kind which investigates the relationship between tax evasion as a crime and other offences in Turkey. Another important aspect of this study is the fact that our results indicate a close correlation with similar studies carried out in the USA.Öğe RELIGIOSITY AND PUBLIC PERCEPTION OF CRIMES SERIOUSNESS IN TURKEY(Masters Int Consultancy Res Publ, Mirdec, 2019) Budak, Tamer; Benk, Serkan; Apaydin, Bahar OcalThis paper presents the results of a study that investigated the roles of both individual level of religiosity and religiosity dimensions play in perceptions of seriousness of different types of crime (violent, property, white-collar, and moral) in Turkey. A questionnaire survey was administrated to 545 Turkish respondents. Ordinary least squares regression methods were used for data analyses. The results of the study illustrate that individual level of religiosity has a statistically positive impact on perception of crimes severity.Öğe RELIGIOSITY AND TAX COMPLIANCE ATTITUDES IN MALAYSIA AND TURKEY(Masters Int Consultancy Res Publ, Mirdec, 2017) Budak, Tamer; Benk, Serkan; Mohdali, Raihana; Isa, Khadijah Mohd; Yussof, Salwa Hana[Abstract Not Available]Öğe ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ(İnönü Üniversitesi Hukuk Fakültesi Dergisi, 2017) Budak, TamerÖz: Uluslararası vergi hukukunun günümüzde karşılaştığı en önemli zorluklardan biri, uluslararası şirketlerin agresif vergi planlamaları vasıtasıyla vergi kaçırmalarını sağlayan dijital ekonomideki gelişmelerdir. Dijital ekonomi içerisinde yer alan çoğu uluslararası şirketler, uluslararası vergi rejimindeki bir çok boşluktan yararlanmak suretiyle vergi matrahlarını aşındırmaktadırlar. Genel olarak tüm vergi otoriteleri uluslararası işletmeleri vergilendirme konusunda zorluklarla karşı karşıya kalmaktadırlar. Dijital ekonominin büyümesi, dünya ticaretinin artması ve finans ve kaynaklarla ilgili hareketlilik, ulusal ve uluslararası vergi mevzuatını zor duruma düşürmektedir. Ekonomik İşbirliği ve Kalkınma Örgütü (OECD), Matrah Aşındırma ve Kar Aktarımı (BEPS) konularına odaklanmış ve uluslararası vergilendirme konularında ortaya çıkan güçlükleri yönetmek için bir çok BEPS Eylem Planı geliştirmiştir. Bu kapsamda BEPS Eylem 1, özellikle dijital ekonominin ortaya çıkardığı vergi zorluklarını hedef almaktadır. Bu çalışmada, ağırlıklı olarak dijital ekonominin vergilendirilmesinde ortaya çıkan yeni gelişmeler ele alınmakta, doğrudan ve dolaylı vergilerle ilişkili olarak vergi matrahının azaltılmasını önlemeye yönelik bölgesel ve ülke politikaları ile uluslararası vergi hukukundaki dönüşüm incelenmektedir.Öğe Vergi hukuku/ muhasebe: ekonomik krizin nimeti: iflas erteleme(İnönü Üniversitesi İktisadi ve İdari Bilimler Fakültesi, 2009) Budak, Tamer; Saban, MetinSome commercial enterprises that are capable of maintaining their economic activities face the danger of losing their economic existence since they fail in paying their liabilities due to radical changes in economic conditions like crisis. It will be beneficial for economic, financial and social life to take such measures for survival of the enterprises possessing possibility to continue their economic existence or ensure them to be restructured, regulate mutual rights and obligations of the creditors and debtors. For this purpose, “postponement of bankruptcy” body was organized in the Turkish law system in 2003. Thus, it was aimed to reduce adverse effects of crises on companies relatively. In this study, postponement of bankruptcy body is introduced and reflection of private and public receivables due from such companies in the process of postponement of bankruptcy in the tax law and science of accounting is examined. .
