Vergi Psikolojisi Konusunda Bibliyografya

       

 

Allingham, M.G. & Sandmo, A. (1972), Income Tax Evasion: A Theorical Analysis, Journal of Public Economics 1, 323-338.

Alm, J.; McClelland, G. H. & Schulze, W. D. (1992), ‘Why Do People Pay Taxes?’, Journal of Public Economics, vol. 48, pp. 21-48.

Alm, J. & Sanchez, I. & De Juan, A. (1995), ‘Economic and Noneconomic Factors in Tax Compliance’, KYKLOS, vol. 48, pp. 3-18.

Andreoni, J. & Erard, B. and Feinstein, J. (1998), ‘Tax Compliance’, Journal of Economic Literature, vol. 36(2), pp. 818-860.

Batırel, Ö. F. (1973), “Vergi İdaresinde Etkinlik ve Mükellef Psikolojisi”, İİTİA Dergisi Sayı: 1, İstanbul.

Bayraklı, H. H. & N.T. Saruç & İ. Sağbaş (2004), “Vergi Kaçırmayı Etkileyen Faktörlerin Belirlenmesi ve Vergi Kaçaklarının Önlenmesi: Anket Çalışmasının Bulguları”, 19. Maliye Sempozyumunda Sunulan Bildiri, Antalya, Mayıs 2004.

Blumenthal, M.; Christian, C. & Slemrod, J. (1998), The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota, NBER Working Paper Series, No. 6575, Cambridge.

Brand, P. (1996), ‘Compliance: A 21st Century Approach’, National Tax Journal, vol. 49(3, pp. 413-419.

Camerer, C. (2000), ‘Prospect Theory in The Wild: Evidence from The Field’, in Kahneman, D., and Tversky, A. (2000), ‘Choices, Values and Frames’, Cambridge: Cambridge University Press.

Cullis, J.G. & Lewis, A. (1997), ‘Why People Pay Taxes: From A Conventional Economic Model to A Model of Social Convention’, Journal of Economic Psychology, vol. 18, pp. 305-321.

Deci, E.L. & Ryan, R.M. (1985), ‘Instrinsic Motivation and Self-Determination in Human Behavior, New York: Plenum Press.

Deci, E.L. (1975), Intrinsic Motivation, New York: Plenum Press.

Dhami, S. & Nowaihi, A. (2005), ‘Why People Pay Taxes? Prospect Theory Versus Expected Utility Theory’, University of Leicester, Working Paper No. 05/23.

Frey, B.S. & Feld, L.P. (2002), ‘Deterrence and Morale in Taxation: An Emprical Analysis’, CESifo Working Paper No. 760.

Fukuyama, F. (1995), Trust, The Social Virtues and the Creation of Prosperity, New York: Free Press.

Fukuyama, F. (1999), “Social Capital and Civil Society”, IMF Conference on Second Generation Reforms, http://www.imf.org/external/pubs/ft/seminar/1999/reforms/fukuyama.htm#V

Graetz, M. & Wilde, L. (1985), ‘The Economics of Tax Compliance: Facts and Fantasy’, National Tax Journal, vol. 38(3), pp. 355-363.

Grasmick, H.G. (1980), ‘Legal Punishment, Social Disapproval and Internalization as Inhibitors of Illegal Behavior’, The Journal of Criminal Law & Criminology, vol. 7, pp. 325-335.

Grasmick, H.G. & Scott, W. J. (1982), ‘Tax Evasion and Mechanisms of Social Control: A Comparison with Grand and Petty Theft’, Journal of Economic Psychology, cilt. 2, ss. 213-230.

Grasmick, H. & Bursik, R. (1990), ‘Conscience, Significant Others, and Rational Choice: Extending the Deterrence Model’, Law and Society Review, Vol. 24 (3), pp. 837-861.

Hull, B.B. (2000), ‘Religion Still Matters’, Journal of Economics, vol. 26, pp. 35-48.

Iannaccone, L.R. (1998) ‘Introduction to Economics of Religion, Journal of Economic Literature, vol. 46, pp. 1465-1496.

Kahneman, D., and Tversky, A. (1979), ‘Prospect Theory: An Analysis of Decision Under Risk’, Econometrica, vol. 47, pp. 263-291.

Kaynak, T. (1995), Organizasyonel Davranış ve Yönlendirilmesi, İstanbul: Alfa Basım Yayım.

Lewis, A. (1982), The Psychology of Taxation, Martin Robertson, Oxford.

Muter, N. & S. Sakınç & K. Çelebi, (1993), Mükelleflerin Vergi Karşısındaki Tutum ve Davranışları Araştırması (CBÜ İİBF Maliye Bölümü Yay., Manisa.

Paldam, M. (2000), ‘Social Capital: One or Many? Definition and Measurement’, Journal of Economic Surveys, vol. 14, pp. 629-653.

Schmölders, G. (1970), ‘Survey Research in Public Finance: A Behavioral Approach to Fiscal Theory’, Public Finance, vol. 25, pp. 300-306.

Şenyüz, D. (1995) Vergilendirmede Yükümlü Psikolojisi, Bursa.

Slemrod, J. (1992), Why People Pay Taxes: Tax Compliance and Enforcement, An Arbor: The University of Michigan Press.

Slemrod, J. (1998), ‘On Voluntary Compliance, Voluntary Taxes and Social Capital’, National Tax Journal, vol. 51(3), pp. 485-491.

Torgler, B. “Tax Morale: Theory and Empirical Analysis of Tax Compliance”, Dissertation, 2003. der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften.

Torgler, B. (2001), ‘What Do We Know about Tax Morale and Tax Compliance?’, International Review of Economics and Business (RISEC), vol. 48, pp. 395-419.

Torgler, B. (2003a), ‘The Importance of Faith: Tax Morale and Religiosity’, Center for Research in Economics, Management and The Arts, Working Paper No: 2003-08.

Torgler, B. (2003b), ‘To Evade Taxes or Not: That is The Question, Journal of Socio-Economics, vol. 32, pp. 283-302.

Torgler, B. (2003c), ‘Does Culture Matter? Tax Morale in an West-German Comparison’, Finanz-Archiv, vol. 4, pp. 499-528.

Torgler, B. (2003d), ‘Tax Morale, Rule Governed Behavior and Trust’, Constitutional Political Economy, vol. 14, pp. 119-140.

Torgler, B. (2003e), Tax Morale and Institutions (revised), Center for Research in Economics, Management and the Arts (CREMA) Working Paper No: 2004-09.

Torgler, B. (2003f), Theory and Empirical Analysis of Tax Compliance, Dissertation, Der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften.

Torgler, B. (2004a), ‘Tax Morale, Trust and Corruption: Empirical Evidence form Transition Countries’, Center for Research in Economics, Management and the Arts (CREMA) Working Paper No: 2004-05.

Torgler, B. (2004b), ‘Tax Morale in Asian Countries’, Center for Research in Economics, Management and the Arts (CREMA) Working Paper No: 2004-02.

Torgler, B.(2002), ‘Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments’, Journal of Economic Surveys, vol. 16, pp. 657-682.

Torgler, B. & Murphy, K. (2004), ‘Tax Morale in Australia: What Shapes it and Has it Changed Over Time’, Center for Research in Economics, Management and Arts, Working Paper No: 2004-04.

Torgler, B. & Schneider, F. (2004), ‘Does Culture Influence Tax Morale? Evidence form Different European Countries, Center for Research in Economics, Management and the Arts (CREMA) Working Paper No: 2004-17.