Gelir Eşitsizliği ve Vergiler: Türkiye Ekonomisi için Ampirik Bir Değerlendirme

Abstract

Bu çalışmanın amacı, Türkiye ‘de kurumlar vergisi, gelir vergisi, veraset ve intikal vergisi, motorlu taşıtlar vergisi, özel tüketim vergisi, dâhilde alınan katma değer vergisi ve ithalden alınan katma değer vergisinin gelir eşitsizliğini ampirik olarak nasıl etkilediğini ortaya koymaktır. ARDL metodu ve 2000-2023 dönemine ait yıllık veriler kullanılarak elde edilen bulgular şunlardır: i) Değişkenler en fazla birinci farklarında durağan olmaktadırlar ii) Bağımlı ve bağımsız değişkenler arasında uzun dönemli bir ilişki söz konusudur ve açıklayıcı değişkenler bağımlı değişkeni uzun dönemde ortalama aynı seviyede açıklayabilmektedir. iii) Gelir vergisindeki, kurumlar vergisindeki ve özel tüketim vergisindeki artışların yeniden dağıtımı artırdığı dolayısıyla gelir eşitsizliğini azalttığı, dâhilde alınan katma değer vergisindeki ve veraset ve intikal vergisindeki artışların ise yeniden dağıtımı azalttığı dolayısıyla gelir eşitsizliğini artırdığı belirlenmiştir. Bu nedenle Türkiye’de gelir eşitsizliğini düşürmek için politika yapıcılar dolaysız vergilerden gelir ve kurumlar vergisini, dolaylı vergilerden ise özel tüketim vergisini daha fazla kullanmalıdır.

Keywords

• Gelir Eşitsizliği
• Vergiler
• ARDL

Income Inequality and Taxes: An Empirical Assessment for The Turkish Economy

Abstract

The objective of this study is to empirically analyze the impact of corporate tax, income tax, inheritance and gift tax, motor vehicle tax, excise taxes, domestically collected value-added tax, and value-added tax on imports on income inequality in Türkiye. The findings obtained using the ARDL method and annual data for the period 2000-2023 are as follows: i) All variables become stationary after first differencing. ii) There is a long-term relationship between the dependent and independent variables, and the explanatory variables explain the dependent variable at a stable level in the long run. iii) It has been determined that a rise in income tax, corporate tax, and excise tax increases redistribution and thus reduces income inequality. In contrast, a rise in domestic value-added tax and inheritance and transfer tax reduces redistribution and thus increases income inequality. Therefore, policymakers should rely more on income and corporate taxes among direct taxes, and on excise taxes among indirect taxes, to reduce income inequality in Türkiye.

Keywords

• Income Inequality
• Taxes
• ARDL

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