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Vergiler ve Ekonomik Büyüme ile İnsani Gelişme Arasındaki Nedensellik İlişkisi: Avrupa Birliği Geçiş Ekonomileri Örneği

Year 2018, Issue: 111, 79 - 99, 01.12.2018

Abstract

İnsani gelişme, bireylerin yaşam kalitesi ve refah koşulları açısından önemli bir olgudur. İnsani gelişmişlik göstergesi olan insani gelişmişlik düzeyi ise bir ülkedeki eğitim ve sağlık koşulları ile gelir düzeyi gibi faktörlere bağlı olarak değişmektedir. İnsani gelişmişlik düzeyinin artırılması için insani koşulların iyileştirilmesi gerekmektedir. Bunun için de ülkeler mali kaynağa ihtiyaç duymaktadır. Başka bir ifadeyle, insani gelişme düzeyinin artırılması için vergi ve diğer gelirlere ihtiyaç duyulmaktadır. Ülkelerin en önemli gelir kaynağı olan vergiler ile insani gelişme düzeyi arasında ilişkinin olup olmadığını saptamak önem arz etmektedir. Bu nedenle bu çalışmada Emirmahmutoğlu ve Köse 2011 nedensellik testi kullanılarak 2004-2015 döneminde Avrupa Birliği Geçiş Ekonomilerinde 11 ülke dolaylı ile dolaysız vergiler ve ekonomik büyüme ile insani gelişme arasındaki ilişki incelenmiştir. Çalışma sonucunda dolaysız vergilerden insani gelişmeye doğru ve insani gelişmeden ekonomik büyümeye doğru tek yönlü; dolaylı vergiler ile insani gelişme arasında çift yönlü nedensellik ilişkisi tespit edilmiştir.

References

  • Akdoğan, Abdurrahman (2003), Kamu Maliyesi, (Gözden Geçirilmiş ve Genişletilmiş 9. Baskı), Ankara, Gazi Kitapevi.
  • Akman, Koray (2011), Kamu Maliyesine Giriş, İzmir, İlya Yayınevi.
  • Baltagi, Badi H., Qu Feng, Chihwa Kao (2012), “A Lagrange Multiplier Test for Cross-Sectional Dependence in A Fixed Effects Panel Data Model”, Journal of Econometrics, 170(1), 164-177.
  • Berber, Metin (2006), İktisadi Büyüme ve Kalkınma, (3. Baskı), Trabzon, Derya Kitapevi.
  • Breusch, Trevor Stanley, Adrian Rodney Pagan (1980), “The Lagrange Multiplier Test and its Applications to Model Specification in Econometrics”, The Review of Economic Studies, 47(1), 239-253.
  • Dronca, Alexandru Theodoru (2016), “The Influence of Fiscal Freedom, Government Effectiveness and Human Development Index on Tax Evasion in the European Union”, Theoretical & Applied Economics, 23(4), 5-18.
  • Emirmahmutoglu, Furkan, Nezir Kose (2011), “Testing for Granger Causality in Heterogeneous Mixed Panels”, Economic Modelling, 28(3), 870-876.
  • Erdoğan, Nahit, İsa Sağbaş (2016), “Vergi ve Sosyo-Ekonomik Gelişmişlik İlişkisi: Afyonkarahisar Örneği”, Maliye Araştırmaları Dergisi, 2(3), 61-79.
  • European Commission Taxation Customs (2018), “Data on Taxation”, https:// ec.europa.eu/taxation_customs/business/economic-analysis-taxation/ data-taxation_en, (Erişim Tarihi: 20.03.2018).
  • Granger, Clive WJ (1969), “Investigating Causal Relations by Econometric Models and Cross-Spectral Methods”, Econometrica: Journal of the Econometric Society, 424-438.
  • Han, Ergül, Ayten A. Kaya (2008), Kalkınma Ekonomisi Teori ve Politika, (Düzeltilmiş ve Gözden Geçirilmiş 6. Baskı), Ankara, Nobel Yayıncılık.
  • Human Development Report (2016), United Nations Development Programme, New York, http://hdr.undp.org/en/2016-report (Erişim Tarihi: 05.03.2018).
  • Ibanichuka, E, L., F. N. Akani, Ogechi S. Ikebujo (2016), “A Time Series Analysis of Effect of Tax Revenue on Economic Development of Nigeria”, International Journal of Innovative Finance and Economics Research, 4(3):16-23.
  • Johansen, Søren, Katarina Juselius (1988), “Hypothesis Testing for Cointegration Cectors: With Application to the Demand for Money in Denmark and Finland”, (No. 88-05).
  • Kato, Junko, Seiki Tanaka (2017), “Does Regressive Taxation without Democratic Accountability Contribute to Human Development? The Effect of Recent Trends in State Revenue Production in Developing Countries”, https://ssrn. com/abstract=3009075 (Erişim Tarihi: 10.03.2018).
  • Kaynak, Muhteşem (2011), Kalkınma İktisadı, (Gözden Geçirilmiş ve Genişletilmiş 4. Baskı), Ankara, Gazi Kitapevi.
  • Kızılkaya, Oktay, Emrah Koçak, Emrah Sofuoğlu (2015), “The Role of Fiscal Policies on Human Development: An Empirical Approach”, Yönetim ve Ekonomi, Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 22(1), 257-271.
  • Moya, Gonzalo (2011), “Cross-Sectional Analysis of Corporate Income Tax, Sales Tax, Human Development Index and Real GDP Per Capita”, San Jose State University, SJSU ScholarWorks, Unpublished Graduate Student Papers, Student Publications
  • Nwakanma, Prince C., Kelechi C. Nnamdi (2014), “Taxation and National Development”, Journal of Social and Economic Policy, 11(1), 109-116.
  • Ofoegbu, Grace N., David O. Akwu, Oliver, O. (2016), “Empirical Analysis of Effect of Tax Revenue on Economic Development of Nigeria”, International Journal of Asian Social Science, 6(10), 604-613.
  • Pesaran, M. Hashem (2004), “General Diagnostic Tests for Cross Section Dependence in Panels”, CESifo Working Paper Series, 1229.
  • Pesaran, M. Hashem (2007), “A Simple Panel Unit Root Test in the Presence of Cross-Section Dependence”, Journal of Applied Econometrics, 22(2), 265- 312.
  • Pesaran, M. Hashem, Aman Ullah, Takashi Yamagata (2008), “A Bias‐Adjusted LM Test of Error Cross‐Section Independence”, The Econometrics Journal, 11(1), 105-127.
  • Srinivasan, T. N. (1999), “İnsani Gelişme Yeni Bir Paradigma mı, Yoksa Tekerleğin Yeniden İcadı mı?”, (Çev.: Şenay Sezgin Nartgün), Ankara Üniversitesi Eğitim Bilimleri Fakültesi Dergisi, XXXII, 309-312.
  • Toda, Hiro Y., Taku Yamamoto (1995), “Statistical Inference in Vector Autoregressions with Possibly Integrated Processes”, Journal of Econometrics, 66(1-2), 225- 250.
  • UNDP Türkiye Ofisi (2015), “Sık Sorulan Sorular”, Destekleyici Belgeler, https:// www.tr.undp.org/content/dam/turkey/docs/Pulcations/hdr/2015 (Erişim Tarihi: 01.03.2018).
  • United Nations (2007), “Gross Domestic Product Per Capita”, http://www. un.org/esa/sustdev/natlinfo/indicators/methodology_sheets/econ_ development/gdp_percapita.pdf (Erişim Tarihi: 30.03.2018).
  • United Nations Development Programme (2018), “Human Development Index”, http://hdr.undp.org/en/data (Erişim Tarihi: 20.03.2018).
  • World Bank Data (2018), “GDP per Capita Growth (annual %)”, http:// databank.worldbank.org/data/reports.aspx?source=2&series=NY.GDP. PCAP.KD.ZG&country=# (Erişim Tarihi: 20.03.2018).

THE CAUSALITY RELATIONSHIP BETWEEN TAXES AND ECONOMIC GROWTH AND HUMAN DEVELOPMENT: EXAMPLE OF EUROPEAN UNION TRANSITION ECONOMIES

Year 2018, Issue: 111, 79 - 99, 01.12.2018

Abstract

Human development is an important issue in terms of the quality of life and welfare conditions of individuals. The level of human development, which is a human development indicator, varies depending on such factors as education and health conditions and income level in a country. Humanitarian conditions need to be improved in order to increase the level of human development. For this, countries need financial resources. In other words, taxes and other incomes are necessary to increase the level of human development. It isimportant to determine whether there is a relationship between taxes, which are the most important sources of income in the countries, and the level of human development. For this reason, this study examined the relationship between direct tax, indirect tax and economic growth and human development in European Union Transition Economies 11 countries by using Emirmahmutoğlu and Köse 2011 causality test. The study found that there was a one-way causality relationship from direct taxes to human development and from human development to economic growth, and there was a two-way causality relationship between indirect taxation and human development.

References

  • Akdoğan, Abdurrahman (2003), Kamu Maliyesi, (Gözden Geçirilmiş ve Genişletilmiş 9. Baskı), Ankara, Gazi Kitapevi.
  • Akman, Koray (2011), Kamu Maliyesine Giriş, İzmir, İlya Yayınevi.
  • Baltagi, Badi H., Qu Feng, Chihwa Kao (2012), “A Lagrange Multiplier Test for Cross-Sectional Dependence in A Fixed Effects Panel Data Model”, Journal of Econometrics, 170(1), 164-177.
  • Berber, Metin (2006), İktisadi Büyüme ve Kalkınma, (3. Baskı), Trabzon, Derya Kitapevi.
  • Breusch, Trevor Stanley, Adrian Rodney Pagan (1980), “The Lagrange Multiplier Test and its Applications to Model Specification in Econometrics”, The Review of Economic Studies, 47(1), 239-253.
  • Dronca, Alexandru Theodoru (2016), “The Influence of Fiscal Freedom, Government Effectiveness and Human Development Index on Tax Evasion in the European Union”, Theoretical & Applied Economics, 23(4), 5-18.
  • Emirmahmutoglu, Furkan, Nezir Kose (2011), “Testing for Granger Causality in Heterogeneous Mixed Panels”, Economic Modelling, 28(3), 870-876.
  • Erdoğan, Nahit, İsa Sağbaş (2016), “Vergi ve Sosyo-Ekonomik Gelişmişlik İlişkisi: Afyonkarahisar Örneği”, Maliye Araştırmaları Dergisi, 2(3), 61-79.
  • European Commission Taxation Customs (2018), “Data on Taxation”, https:// ec.europa.eu/taxation_customs/business/economic-analysis-taxation/ data-taxation_en, (Erişim Tarihi: 20.03.2018).
  • Granger, Clive WJ (1969), “Investigating Causal Relations by Econometric Models and Cross-Spectral Methods”, Econometrica: Journal of the Econometric Society, 424-438.
  • Han, Ergül, Ayten A. Kaya (2008), Kalkınma Ekonomisi Teori ve Politika, (Düzeltilmiş ve Gözden Geçirilmiş 6. Baskı), Ankara, Nobel Yayıncılık.
  • Human Development Report (2016), United Nations Development Programme, New York, http://hdr.undp.org/en/2016-report (Erişim Tarihi: 05.03.2018).
  • Ibanichuka, E, L., F. N. Akani, Ogechi S. Ikebujo (2016), “A Time Series Analysis of Effect of Tax Revenue on Economic Development of Nigeria”, International Journal of Innovative Finance and Economics Research, 4(3):16-23.
  • Johansen, Søren, Katarina Juselius (1988), “Hypothesis Testing for Cointegration Cectors: With Application to the Demand for Money in Denmark and Finland”, (No. 88-05).
  • Kato, Junko, Seiki Tanaka (2017), “Does Regressive Taxation without Democratic Accountability Contribute to Human Development? The Effect of Recent Trends in State Revenue Production in Developing Countries”, https://ssrn. com/abstract=3009075 (Erişim Tarihi: 10.03.2018).
  • Kaynak, Muhteşem (2011), Kalkınma İktisadı, (Gözden Geçirilmiş ve Genişletilmiş 4. Baskı), Ankara, Gazi Kitapevi.
  • Kızılkaya, Oktay, Emrah Koçak, Emrah Sofuoğlu (2015), “The Role of Fiscal Policies on Human Development: An Empirical Approach”, Yönetim ve Ekonomi, Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 22(1), 257-271.
  • Moya, Gonzalo (2011), “Cross-Sectional Analysis of Corporate Income Tax, Sales Tax, Human Development Index and Real GDP Per Capita”, San Jose State University, SJSU ScholarWorks, Unpublished Graduate Student Papers, Student Publications
  • Nwakanma, Prince C., Kelechi C. Nnamdi (2014), “Taxation and National Development”, Journal of Social and Economic Policy, 11(1), 109-116.
  • Ofoegbu, Grace N., David O. Akwu, Oliver, O. (2016), “Empirical Analysis of Effect of Tax Revenue on Economic Development of Nigeria”, International Journal of Asian Social Science, 6(10), 604-613.
  • Pesaran, M. Hashem (2004), “General Diagnostic Tests for Cross Section Dependence in Panels”, CESifo Working Paper Series, 1229.
  • Pesaran, M. Hashem (2007), “A Simple Panel Unit Root Test in the Presence of Cross-Section Dependence”, Journal of Applied Econometrics, 22(2), 265- 312.
  • Pesaran, M. Hashem, Aman Ullah, Takashi Yamagata (2008), “A Bias‐Adjusted LM Test of Error Cross‐Section Independence”, The Econometrics Journal, 11(1), 105-127.
  • Srinivasan, T. N. (1999), “İnsani Gelişme Yeni Bir Paradigma mı, Yoksa Tekerleğin Yeniden İcadı mı?”, (Çev.: Şenay Sezgin Nartgün), Ankara Üniversitesi Eğitim Bilimleri Fakültesi Dergisi, XXXII, 309-312.
  • Toda, Hiro Y., Taku Yamamoto (1995), “Statistical Inference in Vector Autoregressions with Possibly Integrated Processes”, Journal of Econometrics, 66(1-2), 225- 250.
  • UNDP Türkiye Ofisi (2015), “Sık Sorulan Sorular”, Destekleyici Belgeler, https:// www.tr.undp.org/content/dam/turkey/docs/Pulcations/hdr/2015 (Erişim Tarihi: 01.03.2018).
  • United Nations (2007), “Gross Domestic Product Per Capita”, http://www. un.org/esa/sustdev/natlinfo/indicators/methodology_sheets/econ_ development/gdp_percapita.pdf (Erişim Tarihi: 30.03.2018).
  • United Nations Development Programme (2018), “Human Development Index”, http://hdr.undp.org/en/data (Erişim Tarihi: 20.03.2018).
  • World Bank Data (2018), “GDP per Capita Growth (annual %)”, http:// databank.worldbank.org/data/reports.aspx?source=2&series=NY.GDP. PCAP.KD.ZG&country=# (Erişim Tarihi: 20.03.2018).
There are 29 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Mahmut Ünsal Şaşmaz This is me

Yunus Emre Yayla

Publication Date December 1, 2018
Published in Issue Year 2018 Issue: 111

Cite

APA Şaşmaz, M. Ü., & Yayla, Y. E. (2018). Vergiler ve Ekonomik Büyüme ile İnsani Gelişme Arasındaki Nedensellik İlişkisi: Avrupa Birliği Geçiş Ekonomileri Örneği. Sayıştay Dergisi(111), 79-99.