Türkiye'de Ekonomik Özgürlük Endeksi ve Enflasyonun Kurumlar Vergisi Geliri Üzerindeki Etkisi

Abstract

Ekonomik özgürlük, hükümetlerin kontrol etmesi gereken önemli bir konudur. Ülkelerin kalkınmaları üzerinde etkisi, özellikle gelişmekte olan ülkelerde çok büyüktür. Öte yandan, kalkınmanın sağlanabilmesi için devletin vergi gelirlerine de ihtiyacı vardır. Bu makalede amaç, ekonomik özgürlük endeksinin ve enflasyonun kurumlar vergisi geliri üzerindeki etkisini belirlemektir. 1988-2017 dönemine ait zaman serisi veri seti ile ekonometrik yöntemler kullanılarak analiz yapılmıştır. Analiz sonuçları; Türkiye’de enflasyon oranının kurumlar vergisi gelirlerinin nedeni, ekonomik özgürlük endeksinin ise kurumlar vergisi gelirlerinin nedeni olmadığını aksine kurumlar vergisi gelirlerinin hem ekonomik özgürlük endeksinin hem de enflasyon oranının nedeni olduğunu göstermiştir. Türkiye’de ekonomik özgürlük endeksi kurumlar vergisi gelirlerinden etkilenirken, kurumlar vergisi gelirleri hem enflasyon oranından etkilenmekte hem de enflasyon oranını etkilemektedir.

Keywords

• Ekonomik Özgürlük Endeksi
• Kurumlar Vergisi
• Enflasyon
• Lee-Strazicich Yapısal Kırılma
• Toda-Yamamoto Nedensellik

Impact of Economic Freedom Index and Inflation on Corporate Income Tax Revenue in Turkey

Abstract

Economic freedom is an important issue that governments should control. Its impact on the development of countries is enormous, especially in developing countries. On the other hand, the government also needs tax revenues for development. The purpose of this article is to determine the effect of the economic freedom index and inflation on corporate tax income. Analyzes were made using econometric methods with the time series data set for the period 1988-2017. Analysis results; while the inflation rate cause of corporate income tax, the economic freedom index does not cause of corporate income tax, unlike showed that both the corporate income tax cause of the economic freedom index and inflation in Turkey. While the economic freedom index affected from corporate income tax, the corporate income tax influenced both inflation rate and economic freedom index in Turkey.

Keywords

• Economic Freedom Index
• Corporate Income Tax
• Inflation
• Lee-Strazicich Structural Break
• Toda-Yamamoto Causality

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