İyi Yönetişim, Vergi Gelirlerini Artırmanın İtici Gücü mü? Panel Veri Analizi

Öz

Hükümetlerin temel görevlerini etkin bir şekilde gerçekleştirebilmesi yeterli düzeyde gelir ile yakından ilişkilidir. Bu durum vergi gelir düzeyini önemli bir konu haline getirmektedir. Peki vergi gelir düzeyini ne belirler? Bu soruya verilen cevaplar genellikle iktisadi ve mali perspektiftedir. Ancak günümüzde kurumların toplumların refahları üzerindeki etkisinin geniş kitlelerce kabul görmesi, soruya verilen cevabın güncellenmesini gerekmektedir. Kurumlar, ekonomik performansın yanı sıra vergi gelirlerinin de bir belirleyicisi olarak gösterilebilir. Bu çalışma kurumsal iktisadın önemli bir yanını oluşturan iyi yönetişimin vergi gelirleri üzerindeki etkisini ampirik olarak araştırmaktadır. Temel beklenti iyi yönetişimin vergi gelirlerini artıracağı savıdır. Bu bağlamda 25 ülke için 1996-2019 dönemine ilişkin iyi yönetişim ve bileşenlerinin vergi gelirleri üzerindeki etkisi dinamik formda panel veri analizi yardımıyla system GMM tahmincisi ile araştırılmıştır. Elde edilen bulgular, beklenildiği üzere, iyi yönetişim ve alt bileşenlerinin vergi gelirlerini artırdığını desteklemektedir. Dolayısıyla ülkelerin iyi yönetişim ile ilgili geliştirici adımları, vergi gelirlerinin artmasında önemli bir strateji olacaktır.

Anahtar Kelimeler

• Vergi Gelirleri
• İyi Yönetişim
• Panel Veri Analizi
• Sistem GMM

Is Good Governance the Driving Force Behind Raising Tax Revenues? A Panel Data Analysis

Abstract

The ability of governments to effectively perform their essential functions primarily depends on their access to adequate revenue sources. This makes the level of tax revenues a critical issue. Then, what determines the level of tax revenue? Responses to this question are typically approached from economic and fiscal perspectives. However, the growing recognition of the impact of institutions on societal welfare today necessitates updating these responses. Institutions can be seen not only as determinants of economic performance but also as factors influencing tax revenues. This study empirically investigates the impact of good governance, a significant aspect of institutional economics, on tax revenues. The central hypothesis is that good governance will enhance tax revenues. In this context, the effect of good governance and its components on tax revenues for 25 countries during the period 1996-2019 was examined using dynamic panel data analysis with the system GMM estimator. As expected, the findings confirm that good governance and its components boost tax revenues. Therefore, countries' efforts to enhance good governance serve as a driving force for increasing tax revenues.

Keywords

• Tax Revenues
• Good Governance
• Panel Data Analysis
• System GMM

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