Kurumsal yapı ve vergi gelirleri ilişkisi: OECD ülkeleri üzerine bir analiz
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Dosyalar
Tarih
2024
Yazarlar
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Yayıncı
Aksaray Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Geçmişten bugüne vergiler bir gelir kaynağı olmasının yanında bazı ekonomik ve sosyal amaçları gerçekleştirmede önemli bir araç olarak görülmektedir. Vergilerin bu denli önemli olması nedeniyle vergileri etkileyen unsurlar da oldukça dikkat çekmektedir. Kurumsal yapı ise son dönemlerde dikkat çeken başka bir kavramdır. Kurumsal yapının toplumsal düzeni sağlayan önemli bir kavram olması, ülkenin mali ve ekonomik değerleri etkileyebileceğine dair görüşleri ortaya çıkarmıştır. Kurumsal yapının iyi olması toplumda ülke koşullarına olan güveni, yatırım yapma kararlarını, ekonomik faaliyetleri ve vergiye uyumu arttırarak vergi gelirlerinin artmasına yardımcı olabilmektedir. Çalışmanın amacı, 2006-2021 yılları arasında OECD ülkelerinde kurumsal yapı ve vergi gelirleri ilişkisini incelemektir. Bu doğrultuda, çalışmada Westerlund (2007) eşbütünleşme testi ile Dumitrescu ve Hurlin (2012) nedensellik testlerinden yararlanılmıştır. Kurumsal yapı göstergesi olarak demokrasi, yolsuzluk ve ekonomik özgürlük endeksleri kullanılmıştır. Analizler sonucunda kurumsal yapı ve vergi gelirleri arasında uzun dönemli ilişki tespit edilmiştir. Dumitrescu ve Hurlin (2012) testi sonucunda ise kurumsal yapı ve vergi gelirleri arasında anlamlı ve çift yönlü nedensellik olduğu belirlenmiştir
From past to present, taxes have been seen as an important tool in achieving some economic and social goals, as well as being a source of income. Due to the fact that taxes are so important, the factors affecting taxes attract a lot of attention. Institutional structure is another concept that has attracted attention recently. The fact that institutional structure is an important concept that ensures social order has revealed views that it can affect the financial and economic values of the country. A good institutional structure can help to increase tax revenues by increasing the confidence in the country's conditions in society, investment decisions, economic activities and tax compliance. The aim of the studyis to examine the relationship between institutional structure and tax revenues in the OECD countries between 2006 and 2021. In this regard, Westerlund (2007) the cointegration test and Dumitrescu and Hurlin (2012) causality tests were used in the study. Democracy, corruption and economic freedom indices were used as indicators of institutional structure. As a result of the analyses, a long-term relationship between institutional structure and tax revenues has been determined. As a result of the Dumitrescu and Hurlin (2012) test, it was determined that there is a significant and bidirectional causality between institutional structure and tax revenues.
From past to present, taxes have been seen as an important tool in achieving some economic and social goals, as well as being a source of income. Due to the fact that taxes are so important, the factors affecting taxes attract a lot of attention. Institutional structure is another concept that has attracted attention recently. The fact that institutional structure is an important concept that ensures social order has revealed views that it can affect the financial and economic values of the country. A good institutional structure can help to increase tax revenues by increasing the confidence in the country's conditions in society, investment decisions, economic activities and tax compliance. The aim of the studyis to examine the relationship between institutional structure and tax revenues in the OECD countries between 2006 and 2021. In this regard, Westerlund (2007) the cointegration test and Dumitrescu and Hurlin (2012) causality tests were used in the study. Democracy, corruption and economic freedom indices were used as indicators of institutional structure. As a result of the analyses, a long-term relationship between institutional structure and tax revenues has been determined. As a result of the Dumitrescu and Hurlin (2012) test, it was determined that there is a significant and bidirectional causality between institutional structure and tax revenues.
Açıklama
Anahtar Kelimeler
Kurumsal Yapı, Vergi Gelirleri, Demokrasi, Ekonomik Özgürlük, Yolsuzluk, Institutional Structure, Tax Revenues, Democracy, Economic Freedom, Corruption
