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Vergilendirme ve Demokrasi İlişkisinin Analizi: Avrupa Birliğine Üye ve Aday Ülkeler Örneği (2010-2020)

Yıl 2023, Cilt: 10 Sayı: 2, 457 - 483, 02.08.2023
https://doi.org/10.26650/JEPR1220835

Öz

Bu çalışmanın amacı, Avrupa Birliğine (AB) üye ve aday 33 ülkede 2010-2020 döneminde demokratikleşme düzeyi ile vergi gelirleri arasındaki nedensel ilişkiyi incelemektir. Değişkenler arasındaki nedensellik ilişkisi Toda–Yamamoto (1995) testine dayanan Emirmahmutoğlu-Köse (2011) panel nedensellik testi ile sınanmıştır. Analiz sonuçlarına göre, panel genelinde ilgili ülke ve dönem temelinde demokratikleşme düzeyi ve vergi gelirleri arasında çift yönlü nedensellik ilişkisi tespit edilmiştir. Ülke bazlı nedensellik sonuçları değerlendirildiğinde, Arnavutluk, Yunanistan, İrlanda, Moldova ve Kuzey Makedonya’da demokratikleşme düzeyinden vergi gelirlerine doğru tek yönlü nedensellik ilişkisi, tam aksine Hırvatistan, Kıbrıs, Litvanya, Lüksemburg, Malta, Romanya ve Slovenya’da ise vergi gelirlerinden demokratikleşme düzeyine doğru tek yönlü nedensellik ilişkisi, Polonya ve Ukrayna’da ise demokratikleşme düzeyi ve vergi gelirleri arasında çift yönlü nedensellik ilişkisi tespit edilmiştir. Ayrıca, Avusturya, Belçika, Bulgaristan, Çekya, Danimarka, Estonya, Finlandiya, Fransa, Almanya, Macaristan, İtalya, Letonya, Hollanda, Portekiz, İspanya, Slovakya, İsveç, Sırbistan ve Türkiye’de ise vergi gelirleri ile demokratikleşme düzeyi arasında herhangi bir nedensellik ilişkisi bulunmamıştır. Araştırmanın ampirik bulguları ülkelerin siyasal, ekonomik, sosyal, kurumsal vb. özelliklerinden kaynaklı olarak demokratikleşme düzeyi ile vergi gelirleri arasındaki nedensellik ilişkisinin farklılaştığına işaret etmektedir.

Kaynakça

  • Acemoğlu, D., & Robinson, J. A. (2000). Inequality, growth and development democratization or repression? European Economic Review, (44), 683-693. google scholar
  • Acemoğlu, D., & Robinson, J. A. (2005). Four reviews of “economic origins of dictatorship and democracy. Oxford University Press, 117(517), 162-183. google scholar
  • Acemoğlu, D., & Robinson, J. A. (2006). Economic origins of dictatorship and democracy. New York: Cambridge University Press, 7(1), 1-5. google scholar
  • Akdoğan, A. (2014). Kamu maliyesi (16. bs). Ankara: Gazi Kitabevi. google scholar
  • Aktan, C. C. (2019). Anayasal vergi hukuku (1. bs). Ankara: Seçkin Akademik ve Mesleki Yayınlar. google scholar
  • Andersson, P. F. (2018). Democracy, urbanization and tax revenue. (53), 111-150. google scholar
  • Balamatsias, P. (2018). Democracy and taxation. Journal Economics, 12(1), 1-28. google scholar
  • Baskaran, T. (2014). Taxation and democratization. World Development, 56, 287-301. google scholar
  • Baskaran, T., & Bigsten, A. (2013). Fiscal capacity and the quality of government in Sub-Saharan Africa. World Development, (45), 92-107. google scholar
  • Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2008). Tax effort in developing countries and high ıncome countries: the ımpact of corruption, voice and accountability. Economic Analysis and Policy, 38(1), 55-71. google scholar
  • Büyükdüvenci, S. (1990). Demokrasi, eğitim ve Türkiye. Ankara Üniversitesi Eğitim Bilimleri Fakültesi Dergisi, 23(2), 583-597. google scholar
  • Castro, G. Â., & Camarillo, D. B. R. (2014). Determinants of tax revenue in OECD countries over the period 20012011. Contaduria y Administracion, 59(3), 35-59. google scholar
  • Cheibub, J. A. (1998). Political regimes and the extractive capacity of governments: taxation in democracies and dictatorships. World Politics, 50(3), 349-376. google scholar
  • Cummings, R. G., Martinez-Vazquez, J., Mckee, M., & Torgler, B. (2006). Effects of tax morale on tax compliance: experimental and survey evidence. Berkeley Program in Law and Economics, 1-36. google scholar
  • Çağan, N. (1980). Demokratik sosyal hukuk devletinde vergilendirme. Ankara Üniversitesi Hukuk Fakültesi Dergisi, 37(1), 129-151. google scholar
  • Dioda, L. (2012). Structural determinants of tax revenue in Latin America and The Caribbean, 1990-2009 (ss. 1-44). Economic Commission for Latin America and the Caribbean: ECLAC. google scholar
  • Downs, A. (1960). Why the government budget is too small in a democracy. Cambridge University Press, 12(4), 541-563. google scholar
  • Dönmez, R., & Mutlu Kaya, Ö. (2014). Vergi devleti kavramı ve tarihsel temelleri. Uluslararası Antalya Hukuk Fakültesi Dergisi, 2(4), 99-108. google scholar
  • Ehrhart, H. (2009). Assessing the relationship between democracy and domestic taxes in developing countries. Centre d'Etudes et de Recherches sur le DeveloppementInternational, 1-17. google scholar
  • EIU (2022). The Economist Intelligence Unit Limited 2022, Democracy Index 2021 The China challenge. https:// www.stockwatch.com.cy/sites/default/files/news-downloads/feb11_2022_eiu-democracy-index-2021.pdf, Erişim Tarihi: 20.07.2022. google scholar
  • Emirmahmutoğlu, F., & Köse, N. (2011). “Testing for granger causality in heterogeneous mixed panels”, Economic Modelling, 28(3), 870-876. google scholar
  • Fauvelle-Aymar, C. (1999). The Political and tax capacity of government in developing countries. Kyklos, 52(3),391-413. google scholar
  • Feld, L. P., & Frey, B. S. (2002). Trust breeds trust: how taxpayers are treated. economics of governance, 3, 87-99. google scholar
  • Fisher, R.A. (1932). Statistical methods for research workers. 4th Edition, Oliver And Boyd, Edinburgh. google scholar
  • Fjeldstad, O.H. (2004). What’s trust got to do with ıt? Non-payment of service charges in local authorities in south africa. The Journal of Modern African Studies, 42(4), 539-562. google scholar
  • Garcia, M. M., & Haldenwang, C. V. (2016). Do democracies tax more? Political regime type and taxation. Journal of International Development, 28(4), 485-506. google scholar
  • Gray, M. (2011). A Theory of “late rentierism” in the arab states of the gulf. Georgetown University School of Foreign Service in Qatar, 1. google scholar
  • Gur, N. (2014). Taxation and democracy: an ınstrumental variable approach. Applied Economics Letters, 21(11), 763-766. google scholar
  • Huntington, S. P. (1991). The Third wave: democratization in the late twentieth century. ABD: University of Oklahoma Press. google scholar
  • Kılıçer, E., Ay, F. C., & Ataer, S. (2016). Katalaksi kavramı çerçevesinde vergileme demokrasi ilişkisi: Türkiye-OECD karşılaştırmalı analizi. Finans Politik ve Ekonomik Yorumla, 53(612), 35-50. google scholar
  • La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. W. (1999). The Quality of government. Journal of Law Economics and Organization, 15(1), 222-279. google scholar
  • Meltzer, A. H., & Richard, S. F. (1981). A Rational theory of the size of government. The University of Chicago Press, 89(5), 914-927. google scholar
  • Montesquieu, C.-L. de S. (1989). The Spirit Of laws (1748). New York: Cambridge Texts in the History of Political Thought. google scholar
  • Mutascu, M. (2011). Taxation and democracy. Journal of Economic Policy Reform, 4(14), 343-348. google scholar
  • Niskanen, W. (2003). Autocratic, democratic, and optimal government. Birleşik Krallık: Cheltenham, U.K.: Edward Elgar. google scholar
  • OECD (2022). OECD Data Tax Revenue, https://data.oecd.org/tax/tax-revenue.htm, Erişim Tarihi: 20.07.2022. google scholar
  • Özmen, İ. (2016). Vergi gelirlerinin belirleyicileri üzerine karşılaştırmalı bir analiz: BRIC-T. Selçuk Üniversitesi iktisadi ve İdari Bilimler Fakültesi Sosyal Ekonomik Araştırmalar Dergisi, 16(32), 232-252. google scholar
  • Pesaran, M. H. (2004). General diagnostic tests for cross section dependence in panels. IZA Discussion Paper, 1240. google scholar
  • Pesaran, M. H., & Yamagata, T. (2008). Testing slope homogeneity in large panels. Journal of Econometrics, 142(1), 50-93. google scholar
  • Pesaran, M. H., Ullah, A., & Yamagata, T. (2008). A bias-adjusted LM test of error cross-section independence. The Econometrics Journal, 11(1), 105-127. https://doi.org/10.1111/j.1368423X.2007.00227. google scholar
  • Profeta, P., Puglisi, R., & Scabrosetti, S. (2013). Does democracy affect taxation and government spending? evidence from developing countries. Journal of Comparative Economics, 41(3), 684-718. google scholar
  • Ross, M. L. (2004). Does taxation lead to representation? British Journal of Political Science, 34(2), 229-249. google scholar
  • Smith, L. V., Leybourne, S., Kim, Tae-Hwan, & Newbold, P. (2004). “More powerful panel data unit root tests with an application to mean reversion in real exchange rates”, Journal of Applied Econometrics, 19, 147-170. google scholar
  • Şahin, M., & Hatırlı, S. A. (2016). Türkiye’de vergi uygulamaları ve vergi ahlakı ilişkisi: Trabzon, Giresun ve Gümüşhane illeri örneği. Gümüşhane Üniversitesi Sosyal Bilimler Elektronik Dergisi, 7(18), 254-272. google scholar
  • Şaşmaz, M. Ü. (2019). OECD ülkelerinde demokratikleşme ve vergi gelirleri ilişkisi: Bootstrap panel nedensellik analizi. İzmir İktisat Dergisi, 34(2), 265-277. google scholar
  • Tabar, Ç., & Karaş, G. (2021). The effect of taxes democracy: the case of OECD countries. International Journal of Social Inquiry, 14(1), 255-2755. google scholar
  • The World Bank (2022). World Development Indicators, https://data.worldbank.org/indicator/GC.TAX.TOTL. GD.ZS, Erişim Tarihi: 20.07.2022. google scholar
  • Timmons, J. F. (2010). Taxation and representation in recent history. The Journal of Politics, 72(1), 191-208. google scholar
  • Toda, H.Y., & Yamamoto, T. (1995). Statistical ınference in vector autoregressions with possibly ıntegrated processes. Journal Of Econometrics, 66, 225-250. google scholar
  • Tonizzo, M. (2008). Political ınstitutions, size of government and redistribution: An empirical investigation. Working Paper Series, 8(89), 1-34. google scholar
  • Torgler, B. (2005). Tax morale and direct democracy. European Journal of Political Economy, 21(2), 525-531. google scholar
  • Türedi, S., & Topal, M. H. (2016). Vergilendirme ve demokrasi arasındaki ilişki: gelişmekte olan ülkeler için panel nedensellik analizi. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 11(1), 63-86. google scholar
  • Yayla, A. (2012). Anayasacılık, anayasal demokrasi ve ideolojiler. Liberal Düşünce Dergisi, (66), 13-22. google scholar
  • Yi, D. J. (2012). No taxation, no democracy? Taxation, income inequality, and democracy. Journal of Economic Policy Reform, 15(2), 71-92. google scholar
  • Ziari, R., & Rahemi, H. (2013). The Relationship between democracy and revenue of budget. International Journal of Management Sciences and Business Research, 2(7), 17-21. google scholar

An Analysis of the Relationship Between Taxation and Democracy: The Example of European Union Member and Candidate Countries (2010-2020)

Yıl 2023, Cilt: 10 Sayı: 2, 457 - 483, 02.08.2023
https://doi.org/10.26650/JEPR1220835

Öz

The aim of this study is to examine the causal relationship between the level of democratization and tax revenues in the period of 2010- 2020 in 33 European Union (EU) member and candidate countries. The causal relationships between the variables were tested with the Emirmahmutoğlu-Köse (2011) panel causality test based on the Toda–Yamamoto (1995) test. According to the results of the analysis, bidirectional causal relationships were determined between the level of democratization and tax revenues based on the relevant countries and period throughout the panel. When evaluating the country-based causality results, one-way causal relationships from democratization level to tax revenues were found in Albania, Greece, Ireland, Moldova and North Macedonia; one-way causality from tax revenues to democratization level was found in Croatia, Cyprus, Lithuania, Luxembourg, Malta, Romania, and Slovenia; and bidirectional causal relationships were found between the level of democratization and tax revenues in Poland and Ukraine. In addition, no causal relationships were found between tax revenues and the level of democratization in Austria, Belgium, Bulgaria, Czechia, Denmark, Estonia, Finland, France, Germany, Hungary, Italy, Latvia, Netherlands, Portugal, Spain, Slovakia, Sweden, Serbia, or Türkiye. The empirical findings of the study indicate the causal relationship between the level of democratization and tax revenues to differ due to such things as the political, economic, social, and institutional characteristics of the countries.

Kaynakça

  • Acemoğlu, D., & Robinson, J. A. (2000). Inequality, growth and development democratization or repression? European Economic Review, (44), 683-693. google scholar
  • Acemoğlu, D., & Robinson, J. A. (2005). Four reviews of “economic origins of dictatorship and democracy. Oxford University Press, 117(517), 162-183. google scholar
  • Acemoğlu, D., & Robinson, J. A. (2006). Economic origins of dictatorship and democracy. New York: Cambridge University Press, 7(1), 1-5. google scholar
  • Akdoğan, A. (2014). Kamu maliyesi (16. bs). Ankara: Gazi Kitabevi. google scholar
  • Aktan, C. C. (2019). Anayasal vergi hukuku (1. bs). Ankara: Seçkin Akademik ve Mesleki Yayınlar. google scholar
  • Andersson, P. F. (2018). Democracy, urbanization and tax revenue. (53), 111-150. google scholar
  • Balamatsias, P. (2018). Democracy and taxation. Journal Economics, 12(1), 1-28. google scholar
  • Baskaran, T. (2014). Taxation and democratization. World Development, 56, 287-301. google scholar
  • Baskaran, T., & Bigsten, A. (2013). Fiscal capacity and the quality of government in Sub-Saharan Africa. World Development, (45), 92-107. google scholar
  • Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2008). Tax effort in developing countries and high ıncome countries: the ımpact of corruption, voice and accountability. Economic Analysis and Policy, 38(1), 55-71. google scholar
  • Büyükdüvenci, S. (1990). Demokrasi, eğitim ve Türkiye. Ankara Üniversitesi Eğitim Bilimleri Fakültesi Dergisi, 23(2), 583-597. google scholar
  • Castro, G. Â., & Camarillo, D. B. R. (2014). Determinants of tax revenue in OECD countries over the period 20012011. Contaduria y Administracion, 59(3), 35-59. google scholar
  • Cheibub, J. A. (1998). Political regimes and the extractive capacity of governments: taxation in democracies and dictatorships. World Politics, 50(3), 349-376. google scholar
  • Cummings, R. G., Martinez-Vazquez, J., Mckee, M., & Torgler, B. (2006). Effects of tax morale on tax compliance: experimental and survey evidence. Berkeley Program in Law and Economics, 1-36. google scholar
  • Çağan, N. (1980). Demokratik sosyal hukuk devletinde vergilendirme. Ankara Üniversitesi Hukuk Fakültesi Dergisi, 37(1), 129-151. google scholar
  • Dioda, L. (2012). Structural determinants of tax revenue in Latin America and The Caribbean, 1990-2009 (ss. 1-44). Economic Commission for Latin America and the Caribbean: ECLAC. google scholar
  • Downs, A. (1960). Why the government budget is too small in a democracy. Cambridge University Press, 12(4), 541-563. google scholar
  • Dönmez, R., & Mutlu Kaya, Ö. (2014). Vergi devleti kavramı ve tarihsel temelleri. Uluslararası Antalya Hukuk Fakültesi Dergisi, 2(4), 99-108. google scholar
  • Ehrhart, H. (2009). Assessing the relationship between democracy and domestic taxes in developing countries. Centre d'Etudes et de Recherches sur le DeveloppementInternational, 1-17. google scholar
  • EIU (2022). The Economist Intelligence Unit Limited 2022, Democracy Index 2021 The China challenge. https:// www.stockwatch.com.cy/sites/default/files/news-downloads/feb11_2022_eiu-democracy-index-2021.pdf, Erişim Tarihi: 20.07.2022. google scholar
  • Emirmahmutoğlu, F., & Köse, N. (2011). “Testing for granger causality in heterogeneous mixed panels”, Economic Modelling, 28(3), 870-876. google scholar
  • Fauvelle-Aymar, C. (1999). The Political and tax capacity of government in developing countries. Kyklos, 52(3),391-413. google scholar
  • Feld, L. P., & Frey, B. S. (2002). Trust breeds trust: how taxpayers are treated. economics of governance, 3, 87-99. google scholar
  • Fisher, R.A. (1932). Statistical methods for research workers. 4th Edition, Oliver And Boyd, Edinburgh. google scholar
  • Fjeldstad, O.H. (2004). What’s trust got to do with ıt? Non-payment of service charges in local authorities in south africa. The Journal of Modern African Studies, 42(4), 539-562. google scholar
  • Garcia, M. M., & Haldenwang, C. V. (2016). Do democracies tax more? Political regime type and taxation. Journal of International Development, 28(4), 485-506. google scholar
  • Gray, M. (2011). A Theory of “late rentierism” in the arab states of the gulf. Georgetown University School of Foreign Service in Qatar, 1. google scholar
  • Gur, N. (2014). Taxation and democracy: an ınstrumental variable approach. Applied Economics Letters, 21(11), 763-766. google scholar
  • Huntington, S. P. (1991). The Third wave: democratization in the late twentieth century. ABD: University of Oklahoma Press. google scholar
  • Kılıçer, E., Ay, F. C., & Ataer, S. (2016). Katalaksi kavramı çerçevesinde vergileme demokrasi ilişkisi: Türkiye-OECD karşılaştırmalı analizi. Finans Politik ve Ekonomik Yorumla, 53(612), 35-50. google scholar
  • La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. W. (1999). The Quality of government. Journal of Law Economics and Organization, 15(1), 222-279. google scholar
  • Meltzer, A. H., & Richard, S. F. (1981). A Rational theory of the size of government. The University of Chicago Press, 89(5), 914-927. google scholar
  • Montesquieu, C.-L. de S. (1989). The Spirit Of laws (1748). New York: Cambridge Texts in the History of Political Thought. google scholar
  • Mutascu, M. (2011). Taxation and democracy. Journal of Economic Policy Reform, 4(14), 343-348. google scholar
  • Niskanen, W. (2003). Autocratic, democratic, and optimal government. Birleşik Krallık: Cheltenham, U.K.: Edward Elgar. google scholar
  • OECD (2022). OECD Data Tax Revenue, https://data.oecd.org/tax/tax-revenue.htm, Erişim Tarihi: 20.07.2022. google scholar
  • Özmen, İ. (2016). Vergi gelirlerinin belirleyicileri üzerine karşılaştırmalı bir analiz: BRIC-T. Selçuk Üniversitesi iktisadi ve İdari Bilimler Fakültesi Sosyal Ekonomik Araştırmalar Dergisi, 16(32), 232-252. google scholar
  • Pesaran, M. H. (2004). General diagnostic tests for cross section dependence in panels. IZA Discussion Paper, 1240. google scholar
  • Pesaran, M. H., & Yamagata, T. (2008). Testing slope homogeneity in large panels. Journal of Econometrics, 142(1), 50-93. google scholar
  • Pesaran, M. H., Ullah, A., & Yamagata, T. (2008). A bias-adjusted LM test of error cross-section independence. The Econometrics Journal, 11(1), 105-127. https://doi.org/10.1111/j.1368423X.2007.00227. google scholar
  • Profeta, P., Puglisi, R., & Scabrosetti, S. (2013). Does democracy affect taxation and government spending? evidence from developing countries. Journal of Comparative Economics, 41(3), 684-718. google scholar
  • Ross, M. L. (2004). Does taxation lead to representation? British Journal of Political Science, 34(2), 229-249. google scholar
  • Smith, L. V., Leybourne, S., Kim, Tae-Hwan, & Newbold, P. (2004). “More powerful panel data unit root tests with an application to mean reversion in real exchange rates”, Journal of Applied Econometrics, 19, 147-170. google scholar
  • Şahin, M., & Hatırlı, S. A. (2016). Türkiye’de vergi uygulamaları ve vergi ahlakı ilişkisi: Trabzon, Giresun ve Gümüşhane illeri örneği. Gümüşhane Üniversitesi Sosyal Bilimler Elektronik Dergisi, 7(18), 254-272. google scholar
  • Şaşmaz, M. Ü. (2019). OECD ülkelerinde demokratikleşme ve vergi gelirleri ilişkisi: Bootstrap panel nedensellik analizi. İzmir İktisat Dergisi, 34(2), 265-277. google scholar
  • Tabar, Ç., & Karaş, G. (2021). The effect of taxes democracy: the case of OECD countries. International Journal of Social Inquiry, 14(1), 255-2755. google scholar
  • The World Bank (2022). World Development Indicators, https://data.worldbank.org/indicator/GC.TAX.TOTL. GD.ZS, Erişim Tarihi: 20.07.2022. google scholar
  • Timmons, J. F. (2010). Taxation and representation in recent history. The Journal of Politics, 72(1), 191-208. google scholar
  • Toda, H.Y., & Yamamoto, T. (1995). Statistical ınference in vector autoregressions with possibly ıntegrated processes. Journal Of Econometrics, 66, 225-250. google scholar
  • Tonizzo, M. (2008). Political ınstitutions, size of government and redistribution: An empirical investigation. Working Paper Series, 8(89), 1-34. google scholar
  • Torgler, B. (2005). Tax morale and direct democracy. European Journal of Political Economy, 21(2), 525-531. google scholar
  • Türedi, S., & Topal, M. H. (2016). Vergilendirme ve demokrasi arasındaki ilişki: gelişmekte olan ülkeler için panel nedensellik analizi. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 11(1), 63-86. google scholar
  • Yayla, A. (2012). Anayasacılık, anayasal demokrasi ve ideolojiler. Liberal Düşünce Dergisi, (66), 13-22. google scholar
  • Yi, D. J. (2012). No taxation, no democracy? Taxation, income inequality, and democracy. Journal of Economic Policy Reform, 15(2), 71-92. google scholar
  • Ziari, R., & Rahemi, H. (2013). The Relationship between democracy and revenue of budget. International Journal of Management Sciences and Business Research, 2(7), 17-21. google scholar
Toplam 55 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm RESEARCH ARTICLE
Yazarlar

Yücel Demirkılıç 0000-0003-3643-1593

Fazlı Yıldız 0000-0003-1387-7883

Ersin Nail Sağdıç 0000-0002-4022-8515

Yayımlanma Tarihi 2 Ağustos 2023
Gönderilme Tarihi 18 Aralık 2022
Yayımlandığı Sayı Yıl 2023 Cilt: 10 Sayı: 2

Kaynak Göster

APA Demirkılıç, Y., Yıldız, F., & Sağdıç, E. N. (2023). Vergilendirme ve Demokrasi İlişkisinin Analizi: Avrupa Birliğine Üye ve Aday Ülkeler Örneği (2010-2020). Journal of Economic Policy Researches, 10(2), 457-483. https://doi.org/10.26650/JEPR1220835
AMA Demirkılıç Y, Yıldız F, Sağdıç EN. Vergilendirme ve Demokrasi İlişkisinin Analizi: Avrupa Birliğine Üye ve Aday Ülkeler Örneği (2010-2020). JEPR. Ağustos 2023;10(2):457-483. doi:10.26650/JEPR1220835
Chicago Demirkılıç, Yücel, Fazlı Yıldız, ve Ersin Nail Sağdıç. “Vergilendirme Ve Demokrasi İlişkisinin Analizi: Avrupa Birliğine Üye Ve Aday Ülkeler Örneği (2010-2020)”. Journal of Economic Policy Researches 10, sy. 2 (Ağustos 2023): 457-83. https://doi.org/10.26650/JEPR1220835.
EndNote Demirkılıç Y, Yıldız F, Sağdıç EN (01 Ağustos 2023) Vergilendirme ve Demokrasi İlişkisinin Analizi: Avrupa Birliğine Üye ve Aday Ülkeler Örneği (2010-2020). Journal of Economic Policy Researches 10 2 457–483.
IEEE Y. Demirkılıç, F. Yıldız, ve E. N. Sağdıç, “Vergilendirme ve Demokrasi İlişkisinin Analizi: Avrupa Birliğine Üye ve Aday Ülkeler Örneği (2010-2020)”, JEPR, c. 10, sy. 2, ss. 457–483, 2023, doi: 10.26650/JEPR1220835.
ISNAD Demirkılıç, Yücel vd. “Vergilendirme Ve Demokrasi İlişkisinin Analizi: Avrupa Birliğine Üye Ve Aday Ülkeler Örneği (2010-2020)”. Journal of Economic Policy Researches 10/2 (Ağustos 2023), 457-483. https://doi.org/10.26650/JEPR1220835.
JAMA Demirkılıç Y, Yıldız F, Sağdıç EN. Vergilendirme ve Demokrasi İlişkisinin Analizi: Avrupa Birliğine Üye ve Aday Ülkeler Örneği (2010-2020). JEPR. 2023;10:457–483.
MLA Demirkılıç, Yücel vd. “Vergilendirme Ve Demokrasi İlişkisinin Analizi: Avrupa Birliğine Üye Ve Aday Ülkeler Örneği (2010-2020)”. Journal of Economic Policy Researches, c. 10, sy. 2, 2023, ss. 457-83, doi:10.26650/JEPR1220835.
Vancouver Demirkılıç Y, Yıldız F, Sağdıç EN. Vergilendirme ve Demokrasi İlişkisinin Analizi: Avrupa Birliğine Üye ve Aday Ülkeler Örneği (2010-2020). JEPR. 2023;10(2):457-83.