Tamer Budak

Tamer Budak
ALKU University

PhD in Tax Law

About

61
Publications
34,515
Reads
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308
Citations
Additional affiliations
January 2020 - present
Alanya Alaaddin Keykubat University
Position
  • Professor
September 2012 - January 2020
Inonu University
Position
  • Professor (Associate)

Publications

Publications (61)
Preprint
Full-text available
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. This chapter focused on Muslim views on the ethics of accepting a bribe. Overall, opposition to taking a bribe was strong; 69 perc...
Conference Paper
Full-text available
Metaphor analysis is considered as an effective qualitative research method, especially in explaining new and complex events, phenomena and concepts. The aim of this research is to analyze the perceptions of individuals about the concept of tax with the help of metaphors. For this purpose, face-to-face interviews were conducted with a total of 247...
Article
Full-text available
This 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 evas...
Conference Paper
Full-text available
The aim of this study is to investigate Reliability and Validity of the Turkish version of the Religious Commitment Inventory-10 (RCI-10) in a Turkish sample (545 participants). The survey were translated into Turkish from the original English version. The Adoption of Turkish version of the RCI-10 has acceptable reliability (Cronbach a = .879). In...
Conference Paper
Full-text available
Tax complexity is not a new phenomenon, though it has reached new heights in the last few decades. When the income tax was enacted for the first time it was aimed to apply to minority of people, and tax rates were modest, complexity was not a problem. Afterwards, excessive complexity has been a constant complaint of taxpayers as well as being a fav...
Chapter
Although tax systems are devised and guaranteed by laws, they require a well-organized, flexibly-structured and modern revenue administration that can adapt to changes quickly for the purpose of attaining desired goals. In recent years there have been a number of changes in the organizational structure of the Turkish Revenue Administration, whose f...
Article
Full-text available
This study aimed to measure the impact of attitude, social influence, and perceived usefulness on e-money adoption intention. Data were collected using an online instrument involving 264 participants in Indonesia, and 287 participants in Turkey. Data were analyzed using exploratory and confirmatory factor analysis, and structural equation modeling...
Article
Full-text available
Purpose 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 rela...
Article
Full-text available
Purpose The purpose of this paper is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations. Design/methodology/approach A questionnaire survey was administered to 545 Turkish people respondents. A five-point Likert scale that measures attitudes and behaviors using answer choices was used...
Article
Full-text available
Ensuring 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 ha...
Article
Full-text available
The development of the digital economy, which enables companies to avoid tax through aggressive tax planning, is among the main hardships to which the international tax regime currently has to come up with new solutions. Many companies in the digital economy engage in tax base erosion by exploiting the loopholes in international tax laws. Globally,...
Conference Paper
Full-text available
Tax systems have become more complex due to developments in the economic, social and legal context over time. This complexity affects not only the taxpayers but also all society. One of the most important of these effects is increasing tax compliance costs. Tax administrations and governments have begun to implement a number of measures to simplify...
Article
Full-text available
Ensuring 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 ha...
Conference Paper
Full-text available
One might think that bribery is always unethical. Studies by the Organisation for Economic Cooperation and Development discourage the practice and a number of other studies have viewed bribery in negative terms. However, a closer examination of the issue reveals that the question of whether bribery is ethical or unethical is not so clear-cut in som...
Conference Paper
Full-text available
Zealand (NZ) and the UK have attempted to simplify their tax systems. However one significant This paper examines general issues regarding the reasons for complexity. It then explores the potential selected taxes in selected countries. It finds some important differences in the complexity of the taxes scores better in terms of policy and legislativ...
Article
Full-text available
The 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 i...
Article
Full-text available
Calls 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,...
Article
Full-text available
Tax 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 genera...
Chapter
Full-text available
It seems clear that simplicity in taxation has considerable potential advantages, but there are important reasons why tax systems become complex. In a paper presented at the Conference of the Tax Research Network (TRN) in 2014, the present authors reviewed progress towards simplification in Australia, New Zealand, Turkey and the UK, finding that at...
Chapter
Full-text available
Tax complexity is not a new phenomenon, though it has reached new heights in recent decades. When income tax was enacted the first time, it was aimed at applying to a minority of people, tax rates were modest, and complexity was not a problem (Morris 2012, p. 256). Ever since, excessive complexity has been a constant complaint of taxpayers as well...
Research
Full-text available
This chapter in the book shows that number of applications are required to be done to Turkish tax system on the subject of the simplification of the tax system in terms of both tax compliance and distribution of tax revenues in the budget.
Research
Full-text available
This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Article
Full-text available
This study aims to investigate the economic literature level of students of education faculty’s primary education department. The dataset is gathered trough the survey that is applied on 868 students of education faculty’s primary education department in Inonu University in Turkey. The level of economic literacy was assessed with CEE’s Economic Lit...
Data
Full-text available
Article
Full-text available
Purpose The study aims 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 ANOVA methods were used for data analysis. Findings The results of...
Conference Paper
Full-text available
This study aims to investigate the economic literature level of students of education faculty’s primary education department. The dataset is gathered trough the survey that is applied on 868 students of education faculty’s primary education department in Inonu University in Turkey. The level of economic literacy was assessed with CEE’s Economic Lit...
Conference Paper
Given the convoluted nature of tax compliance and the manifold of factors influencing it, the “slippery slope framework” endeavors to explain this process along two main dimensions, i.e., trust in authorities and power of authorities (Kirchler, Hoelzl, Wahl, 2008). Within the confines of the framework, trust captures the generic opinion that tax au...
Article
Full-text available
The “slippery slope” framework assumes that economic determinants of tax behavior represent authorities’ power, which leads to enforced tax compliance. On the other hand, psychological determinants lead to trust in authorities and also to voluntary tax compliance. The aim of the current study is to empirically test this framework in Turkey by inves...
Article
Full-text available
The aim of this study is to investigate whether the dimensions of tax fairness exist in Turkey. A survey questionnaire on tax fairness developed by Gilligan and Richardson was administered to a sample of 180 tax professionals (Certified Public Accountants and Sworn-in Certified Public Accountants). Factor analysis and reliability analysis identify...
Article
Full-text available
In this study, Davis’s (1989) The Technology Acceptance Model (TAM) is used as a theoretical framework to extend and complement extant tax officials by acceptance of technological components of Tax Office Automation System (VEDOP) in Turkey. Relying on the basic TAM model, we examine the extent to which perceived usefulness (PU), perceived ease of...
Book
Türk Vergi Hukukunda Kişiliğin Sona Ermesi ve Sonuçları (Gerçek Kişiler) başlıklı bu çalışma, hukukun temel sujesi konumunda olan gerçek kişiyi tanımaya çalışmak, vergi hukukunda kişiliği sona eren kişiye yönelik düzenlemeleri irdelemektedir. Çalışmada, kişiliğin yani vergi mükellefiyetinin sona ermesiyle birlikte bir başkası nezdinde ortaya çıkan...
Article
Full-text available
Public interest, a political and consitutional expression, is a concept to which various meanings are ascribed, its contours are not defined and often employed by lawmakers with the purpose of ensuring the legitimacy of laws they legislate. Public interest is a sum of interests, which is basically not directed towards individuals but directed towar...
Article
Full-text available
In this study, Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend and complement extant tax research by examining the compliance intentions of individual taxpayers in the city of Zonguldak in Turkey. Relying on the theory, we examine the extent to which perceived tax equity (vertical, horizontal and exchange), no...
Article
Full-text available
Some 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 enterp...
Article
Full-text available
In order for a claim to exist, the host there has to be two parties. In case of public claims one of the parties is the state, special provincial administration and municipalities; while the debtor consists of the natural and legal persons. The definition of public claims is provided by The Procedure Law of Collection of Public Claims. One claims,...
Book
Tarihi süreç içerisindeki demokrasi mücadelelerinin temeline bakıldığında vergiye karşı isyanların geldiği görülmektedir. Yönetenlerin yönetilenler üzerine yüklediği ağır vergiler dolayısıyla toplumlar yönetenlere karşı gelmiştir. Temel vergileme ilkeleri ve mali güç baz alınmadan yüklenilen vergiler bildirge geleneğini başlatmış. Bildirgelerin ana...
Article
Full-text available
In order to tax artistic works sold at auction places, these pieces primarily have to meet the definitions stated place in The Intellectual and Artistic Works Law and other arrangements. It is required to pay Income Tax or Corporation Tax, Value Added Tax and Brokerage Fee as a result of the sale of artistic work. Artistic work which is sold by an...
Article
Full-text available
In order for a claim to exist, the host there has to be two parties. In case of public claims one of the parties is the state, special provincial administration and municipalities; while the debtor consists of the natural and legal persons. The definition of public claims is provided by The Procedure Law of Collection of Public Claims. One claims,...
Conference Paper
Full-text available

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Projects

Projects (3)
Archived project
This project is related to my new interest area. This research will be published as a book at the end of the year of 2017.
Project
To raise an issue of public policy.
Project
The aim of the project is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for taxpayers in different religions and cultures.