Kaynaklarına göre vergi türleri ve ekonomik performans ilişkisi
Loading...
Date
2020
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Aksaray Üniversitesi Sosyal Bilimler Enstitüsü
Access Rights
info:eu-repo/semantics/openAccess
Abstract
Devlet, görevini ve ekonomik faaliyetleri yürütebilmek için kamu gelirlerine ihtiyaç duymaktadır. Kamu gelirleri içerisinde vergiler, önemli paya sahiptir. Vergiler kaynaklarına göre; gelir üzerinden alınan vergiler, servet üzerinden alınan vergiler ve harcamalar üzerinden alınan vergiler olmak üzere üçe ayrılmaktadır. Kaynaklarına göre vergilerin dağılımı, gelişmiş ve gelişmekte olan ülkelerde farklılık göstermektedir. 1990-2018 yıllarını kapsayan 29 gelişmiş ülkede gelir üzerinden alınan vergiler toplam vergi gelirlerinin %34'ünü, mal ve hizmet üzerinden alınan vergiler toplam vergi gelirlerinin yaklaşık %30'unu, sosyal sigorta primi toplam vergi gelirlerinin yaklaşık %26'sını, servet üzerinden alınan vergiler toplam vergi gelirlerinin yaklaşık %6'sını, diğer vergiler ise toplam vergi gelirlerinin yaklaşık %4'ünü oluşturmaktadır. Gelişmekte olan ülkelerde ise; mal ve hizmet üzerinden alınan vergiler toplam vergi gelirlerinin %49'unu, gelir üzerinden alınan vergiler toplam vergi gelirlerinin %31'ini, sosyal sigorta primi toplam vergi gelirlerinin yaklaşık %15'ini, servet üzerinden alınan vergiler toplam vergi gelirlerinin %3'ünü, diğer vergiler ise toplam vergi gelirlerinin %2'sini oluşturmaktadır. Bu çalışmada Panel-Autoregressive Distributed Lag (ARDL) yöntemi kullanılarak vergi türleri ve ekonomik performans ilişkisi araştırılmıştır. Panel-ARDL analiz sonuçlarına göre; gelişmiş ülkelerde uzun dönemde temel vergilerden gelir ve servet üzerinden alınan vergi gelirlerinin GSYH'ye oranının kişi başı GSYH'yi pozitif etkilediği tespit edilmiştir. Alt vergiler incelendiğinde ise gelişmiş ülkelerde kurumlar vergisi gelirlerinin GSYH'ye oranının kişi başı GSYH'yi pozitif etkilerken; gelir vergisi gelirlerinin ve Motorlu Taşıtlar Vergisi (MTV) gelirlerinin GSYH'ye oranının kişi başı GSYH'yi negatif etkilediği saptanmıştır. Gelişmiş ülkelerde gelir vergisi gelirlerinin GSYH'ye oranı nihai tüketim harcamalarını artırırken, emlak vergisi gelirleri ve MTV gelirlerinin GSYH'ye oranı nihai tüketim harcamalarını azaltmaktadır. Gelişmiş ülkelerde gümrük ve ithalat vergisi gelirlerinin GSYH'ye oranı doğrudan yabancı yatırımlarını azaltmaktadır. Gelişmiş ülkelerde gümrük ve ithalat vergisi gelirlerinin GSYH'ye oranı istihdam oranını azaltırken kurumlar vergisi gelirlerinin GSYH'ye oranı istihdam oranını artırmaktadır. Gelişmiş ülkelerde gümrük ve ithalat vergisi gelirlerinin GSYH'ye oranı enflasyon oranını artırırken, MTV gelirlerinin GSYH'ye oranı enflasyon oranını azaltmaktadır. Gelişmekte olan ülkelerde ise temel vergilerden gelir üzerinden alınan vergi gelirlerinin GSYH'ye oranı ve mal ve hizmet üzerinden alınan vergi gelirlerinin GSYH'ye oranı kişi başı GSYH'yi pozitif etkilerken, servet üzerinden alınan vergi gelirlerinin GSYH'ye oranı kişi başı GSYH'yi negatif etkilemektedir. Alt vergiler incelendiğinde ise gelişmekte olan ülkelerde kurumlar vergisi gelirlerinin ve sosyal sigorta primi gelirlerinin GSYH'ye oranı kişi başı GSYH'yi artırmaktadır. Gelişmekte olan ülkelerde KDV gelirlerinin GSYH'ye oranı nihai tüketim harcamalarını azaltmaktadır. Gelişmekte olan ülkelerde servet üzerinden alınan vergi gelirlerinin GSYH'ye oranı net yurt içi tasarrufları artırmaktadır. Gelişmekte olan ülkelerde kurumlar vergisi ve gümrük ve ithalat vergisi gelirlerinin GSYH'ye oranı finansal olmayan varlıklara yapılan yatırımları artırmaktadır. Gelişmekte olan ülkelerde kurumlar vergisi gelirlerinin GSYH'ye oranı net doğrudan yabancı yatırımları artırmaktadır. Gelişmekte olan ülkelerde gelir vergisi gelirlerinin ve sosyal sigorta primi gelirlerinin GSYH'ye oranı istihdam oranınını artırmaktadır.
The state needs public revenues to carry out its duties and economic activities. Taxes have an important share in public revenues. Taxes according to sources are; taxes on income, taxes on wealth and taxes on expenditures. The distribution of taxes according to their sources varies in developed and developing countries. In developed countries covering the years 1990-2018 are taxes on income for approximately 34% of total tax revenues and taxes on goods and services accounted for approximately 30% of total tax revenues, social security premium about 26% of total tax revenues, taxes on wealth about 6% of total tax revenues and other taxes 4% of total tax revenues. In developing countries; taxes on goods and services are accounted for 49% of total tax revenues, taxes on income approximately 31% of total tax revenues, social security premium about 15% of total tax revenues, taxes on wealth about 3% of total tax revenues and other taxes are nearly 2% of total tax revenues. In this study, the relationship between tax types and economic performance was investigated by using the Panel-Autoregressive Distributed Lag (ARDL) method. According to the results of Panel-ARDL analysis, it is determined that from basic taxes the tax revenues on income to GDP ratio and tax revenues on wealth to GDP ratio affect GDP per capita in developed countries positively. When subtaxes are analyzed in developed countries, corporate tax revenues to GDP ratio affects economic growth positively; while income tax revenues to GDP ratio and motor vehicles tax revenues to GDP ratio affect GDP per capita negatively. In developed countries income tax revenues to GDP ratio increases final consumption expenditure, while property tax revenues to GDP ratio and motor vehicles tax revenues to GDP ratio decrease final consumption expenditure. Customs and import duties revenues to GDP ratio reduce the inflows of foreign direct investment in developed countries. While customs and import duties revenues to GDP ratio reduce the employment rate, corporate tax revenues to GDP ratio increases the employment rate in developed countries. Motor vehicles tax revenues to GDP ratio decrease the inflation rate, while customs and import duties revenues to GDP ratio increase the inflation rate. While from basic taxes, tax revenues on income to GDP ratio and tax ravenues on goods and services to GDP ratio affect GDP per capita positively; tax revenues on wealth to GDP ratio affect economic growth negatively in developing countries. When subtaxes are analyzed, corporate tax revenues to GDP ratio and social security contributions reveues to GDP ratio increase GDP per capita in developing countries. In developing countries value added tax revenues to GDP ratio decreases final consumption expenditure, while tax revenues on wealth to GDP ratio increase the gross domestic saving rate in developing rate. Corporate tax revenues to GDP ratio and customs and import duties revenues to GDP ratio increase net investment rate in nonfinancial assets in developing countries. In developing countries, corporate tax revenues to GDP ratio increase the inflows of foreign direct investment rate. The income tax revenues to GDP ratio and social security contributions revenues to GDP ratio increase the employment rate in developing countries.
The state needs public revenues to carry out its duties and economic activities. Taxes have an important share in public revenues. Taxes according to sources are; taxes on income, taxes on wealth and taxes on expenditures. The distribution of taxes according to their sources varies in developed and developing countries. In developed countries covering the years 1990-2018 are taxes on income for approximately 34% of total tax revenues and taxes on goods and services accounted for approximately 30% of total tax revenues, social security premium about 26% of total tax revenues, taxes on wealth about 6% of total tax revenues and other taxes 4% of total tax revenues. In developing countries; taxes on goods and services are accounted for 49% of total tax revenues, taxes on income approximately 31% of total tax revenues, social security premium about 15% of total tax revenues, taxes on wealth about 3% of total tax revenues and other taxes are nearly 2% of total tax revenues. In this study, the relationship between tax types and economic performance was investigated by using the Panel-Autoregressive Distributed Lag (ARDL) method. According to the results of Panel-ARDL analysis, it is determined that from basic taxes the tax revenues on income to GDP ratio and tax revenues on wealth to GDP ratio affect GDP per capita in developed countries positively. When subtaxes are analyzed in developed countries, corporate tax revenues to GDP ratio affects economic growth positively; while income tax revenues to GDP ratio and motor vehicles tax revenues to GDP ratio affect GDP per capita negatively. In developed countries income tax revenues to GDP ratio increases final consumption expenditure, while property tax revenues to GDP ratio and motor vehicles tax revenues to GDP ratio decrease final consumption expenditure. Customs and import duties revenues to GDP ratio reduce the inflows of foreign direct investment in developed countries. While customs and import duties revenues to GDP ratio reduce the employment rate, corporate tax revenues to GDP ratio increases the employment rate in developed countries. Motor vehicles tax revenues to GDP ratio decrease the inflation rate, while customs and import duties revenues to GDP ratio increase the inflation rate. While from basic taxes, tax revenues on income to GDP ratio and tax ravenues on goods and services to GDP ratio affect GDP per capita positively; tax revenues on wealth to GDP ratio affect economic growth negatively in developing countries. When subtaxes are analyzed, corporate tax revenues to GDP ratio and social security contributions reveues to GDP ratio increase GDP per capita in developing countries. In developing countries value added tax revenues to GDP ratio decreases final consumption expenditure, while tax revenues on wealth to GDP ratio increase the gross domestic saving rate in developing rate. Corporate tax revenues to GDP ratio and customs and import duties revenues to GDP ratio increase net investment rate in nonfinancial assets in developing countries. In developing countries, corporate tax revenues to GDP ratio increase the inflows of foreign direct investment rate. The income tax revenues to GDP ratio and social security contributions revenues to GDP ratio increase the employment rate in developing countries.
Description
Keywords
Kaynaklarına Göre Vergi Türleri
