Vergiye Uyum Sürecinde Mükellef Tipolojisi: Gümüşhane Vergi Mükellefleri Üzerine Bir Araştırma

This study aims to determine the clustering of taxpayers and the factors shaping these clusters by using the taxpayer typologies model created by Torgler (2003). In this context, the data obtained from a sample of 303 taxpayers operating in Gümüşhane province were analysed using Explanatory Factor Analysis and K-Means Cluster Analysis. The results obtained from the study indicate that tax system complexity, tax morality, vertical justice, social norms, tax rate and horizontal justice are effective in explaining tax compliance. On the other hand, the findings from the cluster analysis show that taxpayers are not a homogeneous group and that they are stimulated by very different mechanisms to fulfil their tax obligations. In this context, it is thought that tax authorities who want to increase tax compliance should analyse taxpayer behaviours and taxpayer behaviours should be taken into consideration in tax-related policies.