Mükelleflerin Vergiye Direnme Yöntemleri ve Türkiye’de Günah Vergilerindeki Artışların Değerlendirilmesi

Abstract

Although taxation has been voluntarily given like gifts and donations in kind for the price of security, serenity and collective life in ancient times, it has become mandatory in particular in many civilizations in history due to the establishment of the first states and their taxation authorities. For example, it can be included in this scope that in Ancient Greece; head tax, estate tax, taxes on their animals, farms and production of high income landowners and in Rome; income from places defeated by conquest, customs tax, sales tax, inheritance and transfer tax, as ispence taxes paid on the territory and the harac tax from production of foreign nationals of the Ottoman State or their poll tax due to the not being able to perform their military service. As a result, nowadays the negative perception of taxpayers which occured with increasing tax payments day by day and necessity of paying cash requires that the taxpayer’s psychology to be considered in terms of tax compliance. In this context, in the study, the taxation and taxpayers’ psychology, the main factors causing tax resistance and the taxpayers’ resistance methods, sin taxes and the development of these taxes in Turkey and the possible effects of the increases in the sin taxes which may lead to reaction behaviors of the taxpayers were touched on.