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Sürdürülebilir Kalkınma Amaçları

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• MakaleYalnız künye2025/r/gumushane/16504
  Determinants of Tax Compliance: Ethical and Economic Values, Social Norms and Perception of Corruption

  Yelboga, Alim; Özdemir, Hakan

  Using data from the World Values Survey (2017-2021), this study examines the impact of factors such as ethical values, social norms, and perceived corruption on tax compliance, employing an ordered logistic regression analysis. The findings indicate that individuals' ethical values are the strongest determinant of tax compliance, whereas perceived corruption has a statistically significant but comparatively weaker effect. While a significant portion of the findings are consistent with existing literature, the study's clearer demonstration of the relative impact of ethical values compared to other factors constitutes a complementary contribution to the literature. Overall, the results confirm that tax compliance is shaped not only by economic incentives but also by individuals' values and perceptions. The findings demonstrate the importance of strengthening ethical values and social trust in enhancing voluntary tax compliance.

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• MakaleAçık Erişim2025/r/gumushane/19552
  The Role of Artificial Intelligence Supported Auditing in Public Expenditures: The Case of Turkish Court of Accounts

  Özdemir, Hakan; Yelboğa, Alim

  Artificial intelligence (AI) offers transformative potential in public expenditure auditing, particularly in error detection, resource tracking, and enhancing accountability. This study analyzes the Turkish Court of Accounts’ 2022–2023 audit findings through an AI lens, identifying which types of errors could be addressed using algorithmic tools. From procurement irregularities to financial reporting issues, numerous findings are linked to AI techniques such as natural language processing, process mining, and anomaly detection. The study also discusses critical limitations including data quality, ethical concerns, and algorithmic explainability. Supported by international examples, it presents concrete recommendations on how AI should be positioned as a complementary tool to human auditors. It concludes that strengthening institutional capacity and digital infrastructure is essential for building a more accountable and sustainable audit system in Türkiye.

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• MakaleAçık Erişim2025/r/gumushane/14163
  Natural Disasters and Tax Compliance: The Effect of Earthquake Experience on Taxpayer Behaviour in The Example of Adıyaman; [Doğal Afetler ve Vergi Uyumu: Adıyaman Örneğinde Deprem Deneyiminin Mükellef Davranışlarına Etkisi]

  Yelboğa, Alim; Özdemir, Hakan; Üyümez, Mustafa Erkan

  This study examines the impact of natural disasters, such as earthquakes, on tax compliance behaviour among taxpayers. Using quantitative and qualitative methods, it explores pre-and post-earthquake tax compliance, the role of government services, and changes in taxpayer behaviour. Findings reveal a positive relationship between pre-and post-earthquake tax compliance, while the direct effect of the earthquake experience is limited. Lessons from the earthquake and the impact of government services positively influence tax compliance. The study provides practical recommendations for post-disaster tax policies.

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