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VERGİ GELİRLERİNİ ETKİLEYEN EKONOMİK VE SOSYAL FAKTÖRLER

Year 2009, Volume: 8 Issue: 30, 200 - 223, 01.04.2009

Abstract

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References

  • ABİZADEH, Sohrab and WYCKOFF,J.B., (1982); “Tax System Components and Economic Development: An International Perspective”, Bulletion for International Fiscal Documentation, Vol 36, No:11, pp.483-491.
  • ADSERA, A., BOİX, C., (2002); “Trade, Democracy and the Size of the Public Sector: The Political Underpinnings of Openness”, International Organization, Vol.56, pp.229–262.
  • AKKAYA, Şahin, (1998); “Gelişmekte Olan Ülkelerdeki Vergi Sisteminin Değerlendirilmesi ve Bu Ülkelerdeki Vergi Yapısının Kantitatif Analizi”, İstanbul Üniv. İktisat Fakültesi, Maliye Araştırma Merkezi Konferansları, 37. Seri/ Yıl 1996/1997, ss.213-267.
  • AKTAN, C. Can, (1989). “Arz Yönlü Vergi Politikasının Ekonomik Büyüme Üzerindeki Etkileri”, (Yayınlanmamış Doktora Tezi), İzmir.
  • ALLİNGHAM, M.G and SANDMO, A., (1972); Income Tax Evasion: A Theoretical Analysis, Journal of Public Economics, pp.323-338.
  • ANDERSEN, Arthur, (2000); Gelir Vergilemesinde Global Eğilimler, İstanbul.
  • ANSARİ, M. M (1982); “Determinants of Tax Ratio: A Cross-Country Analysis”, Economic and Political Weekly, Vol.19, pp. 1035-1042.
  • AYMAR, F. Christine., (1999); “The Political and Tax Capacity of Government in Developing Countries”, Kyklos, Vol.52, Issue 3, pp. 391-413.
  • BATIREL Ö.Faruk, (1996); “Vergi Kaçakçılığı ve Vergiye Gönüllü Uyum”, Vergi Dünyası, Sayı 175, ss.52-55.
  • BERKSOY, Turgay, (1984); “Gelişmekte olan Ülkelerde Vergi Kapasitesi ve Vergi Gayreti”, Marmara Üniv.Yayın No. 411, İ.İ.B.F. Yayın No. 362, İstanbul.
  • BULUTOĞLU, Kenan, (2004); Kamu Ekonomisine Giriş, Batı Türkeli Yayıncılık, İstanbul.
  • BURGESS, Robin and STERN, Nicholas, (1993); “Taxation and Development” Journal of Economic Literature, Vol.XXXI, pp.805-815.
  • CABALLE, Jordi and PANADE, Judith (2004); “Inflation, Tax Evasion, and the Distribution of Consumption”, Journal of Macroeconomics, Vol.26, pp. 567–595.
  • CARDENETE, M. Alejandro and SANCHO, F., (2000); “Economic Effects of the Indirect Taxes in a Regional Economy”, 40th European Congress ERSA, Barcelona pp. 1-12.
  • CHELLİAH, R.J. (1971); “Trends in Taxation in Developing Countries”, IMF Staff Papers, Vol. 18, No. 2, July, pp. 254-325.
  • CHRİSTOPHER, S. Adam and O'CONNELL, (1997), Stephen A. “Aid, Taxation and Development: Analytical Perspectives on Aid Effectiveness in Sub-Saharan Africa” October pp.1-49,
  • CRANE S.E. and NOURZAD F., (1986); “Inflation and Tax Evasion: An Empirical Analysis”, Review of Economics and Statistics, Vol.68, pp. 217-223.
  • DEMİR, Murat, (2008); “Küreselleşme-Vergileme İlişkisi”, İçinde: Ed. Alper Güvel, Zekeriya Mızırak, Küreselleşme Sürecinde Finansal Piyasalar, Nobel Yayın Dağıtım, Ankara.
  • DHANESHWAR, Ghura, (1998); Tax Revenue in Sub-Saharan Africa Effects of Economic Policies and Corruption IMF WP/98/135 pp.3-4.
  • DREHER, Axel, (2006); “The Influence of Globalization on Taxes and Social Policy: An Empirical Analysis for OECD Countries”, European Journal of Political Economy, Vol.22, pp.179–201
  • EDWARDS, Chris, (2003); “Tax Competition Spurs Globalization”, USA Today; 131/2694, Academic Research Library pp.26-28
  • ESHAG, Eprime; (1983), “Modern Cambridge Economics Fiscal and Monetary Policies and Problems in Developing Countries”, Cambridge University Press, Cambridge.
  • EWALD, Nowotny, (1980); “Inflation and Taxation: Reviewing the Macroeconomic Issues”, Journal of Economic Literature, Vol.18, pp.1025-1049.
  • GARRETT, G., (1995); “Capital Mobility, Trade and the Domestic Politics of Economic Policy”, International Organization Vol.49, pp.657–687.
  • GARRETT, G., MİTCHELL, D., (1999); Globalization and the Welfare State, Unpublished Paper, Yale University.
  • GİRAY, Filiz, (2005); “Küreselleşme Sürecinde Vergi Rekabeti ve Boyutları” Akdeniz Üniv. İ.İ.B.F. Dergisi, Vol.(9), ss.93-122.
  • GOODE, Richard, (1980); “Limits of Taxation”,Finance Development, Volume 17, Number I, pp.11-13.
  • GUPTA, Abhijit Sen, (2007); “Determinants of Tax Revenue Efforts in Developing Countries” WP/07/184 IMF Working Paper, pp.1-41.
  • http://www.imf.org/external/pubs/ftp/wp/2007/wp007184.pdf
  • GÜRBÜZER, Selma, (1997); “Enflasyonun Vergi Gelirlerinin Reel Değeri Üzerindeki Etkisi (Tanzi Etkisi)”, Hazine Dergisi, Sayı 7, ss.1-30.
  • HANSSON, A., OLOFSDOTTER, K., (2003); “The Effects of Tax Competition and New Economic Geography on Taxation in OECD Countries”, Unpublished Paper, Lund University International Fiscal Documentation, Vol.52, pp.290-296
  • KARGI, Veli, ÖZUGURLU, Yasemin, (2007);, “Türkiye’de Küreselleşmenin Vergi Politikaları Üzerine Etkileri: 1980-2005 Dönemi”, Yönetim ve Ekonomi, Cilt:14 Sayı:1, Celal Bayar Üniversitesi İ.İ.B.F. Manisa, ss.275-289
  • KİRCHLER, Erich, (1999); “Reactance to Taxation: Employers’ Attitudes Towards Taxes” Journal of Socio-Economics Volume 28, Issue 2, pp.131-138.
  • KORKMAZ, Esfender, (1982); Vergi Yapısı ve Gelişimi, İ.Ü. İktisat Fakültesi Yayını, İstanbul.
  • KULA Maria C, DANİEL L, (1999); Millimet, “Income Inequality, Taxation, and Growth”, Departmental Working Papers with number 9901. ftp://ftp1.economics.smu.edu/WorkingPapers/1999/millimet/ineq14.pdf 22
  • LEE, Young, ROGER H. Gordon, (2005), “Tax Structure and Economic Growth”, Journal of Public Economics, Vol.89, pp.027–1043.
  • LİNN F.J. and WEİTZEL D. (1990); “Public Finance, Trade and Development: What Have We Learned?” in Fiscal Policy in Open Developing Economies, ed. By Tanzi, pp. 9-28.
  • LODİN, S.O., (2000);, “What Ought to be Taxed and What Can Be Taxed: A New International Dilemma”, Bulletin for International Bureau of Fiscal Documentation, Vol.54, pp.210-217.
  • MARSHA, Blumenthal and SLEMROD, Joel, (1992); “The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform” National Tax Journal, Vol. XLV, No 2, pp.185-201.
  • MOORE, Mick, (2007); How Does Taxation Affect the Quality of Governance? IDS Working Paper No 280 April pp.2-39.
  • OECD, (1998); Harmful Tax Competition: An Emerging, Global Issue, Paris
  • OSKOOEE, Mohsen Bahmani, ESCOT, L., MİGUEL A, NİROOMAND F., (1999); “Savings, Taxation and Growth: the Case of European Union Countries”, Global Business and Economics Review, Vol. 1, No.2, pp.203-214.
  • OWENS., J. (1998); “Taxation within a Context of Economic Globalization”, Bulletin for International Fiscal Documentation, 52, pp.290-6
  • ÖNCEL, T., Y. ÖNCEL (2004); “Uluslararası Vergi Rekabeti”, Maliye Araştırma Merkezi Konferansları, İstanbul Ünv., Yayın No.4453, Maliye Araştırma Merkezi No:88, 4.Seri, İstanbul.
  • ÖNCEL, Türkan; “Vergilendirme Sınırının Makro Ekonomik Değişkenleri”, İ.Ü. İktisat Fakültesi, Maliye Araştırma Merkezi Konferansları, 39.Seri/Yıl 2001.
  • P.C. ROBERTS, (1984), The Supply-Side Revolution-An Insider’s Account of Policy Making in Washington, Cambridge, Massachusetts, Harward University Press, pp.311- 314.
  • PYLE, D. J. (1989), Tax Evasion and the Black Economy, The Macmillan Press Ltd.USA
  • RECKERS, Philip M J; Sanders, Debra L; Roark, Stephen, J., (1994); “The Influence of Ethical Attitudes on Taxpayer Compliance The influence of Ethical Attitudes on Taxpayer Compliance”, National Tax Journal; Dec 47, 4; ABI/INFORM Global pp.825-836.
  • RODRİGUEZ, Franco, MORRİSSEY S. O.,and MCGİLLİVRAY, M. (1998); “Aid and The Public Sector in Pakistan: evidence with Endogenous Aid”, World Development, Vol. 26, No. 7, pp. 1241-1250.
  • RODRİK, D., (1997); “Has Globalization Gone Too Far?”, Institute for International Economics, Washington, DC
  • RODRİK, Dani, (1998); “Why do More Open Economies have Bigger Governments?” Journal of Political Economy, Vol. 106, pp. 997-1032.
  • SEADE, Jesus, (1990); Tax Revenue Implications of Exchange Rate Adjustment. In: V. Tanzi, Editor, Fiscal policy in Open Developing Economies, International Monetary Fund, Washington, pp. 54–65.
  • SONG, Young and YARBROUGH, Tinsley E., (1978); “Tax Ethics and Taxpayers Attitudes: A Survey”, Public Administrative Review, pp.442-452.
  • STEWART, Kenneth, and M.Webb, (2006); “International Competition in Corporate Taxation: Evidence From the OECD Time Series”, Economic Policy, Printed in Great Britain, pp.153-201.
  • STİGLİTZ, Joseph, (2004); “The Social Costs of Globalisation”, Financial Times. February 25, London (UK).
  • STOTSKY J.G. and WOLDEMARİAM A. (1997);, “Tax Effort in Sub-Saharan Africa”, IMF
  • SWANK, D.H., (2001); “Mobile Capital, Democratic Institutions, and the Public Economy in Advanced Industrial Societies”, Journal of Comparative Policy Analysis, Vol.3, pp.133–162.
  • ŞENER, Orhan, (2006); Teori ve Uygulamada Kamu Ekonomisi, Beta Basım Yayım 8.Baskı, İstanbul.
  • ŞENYÜZ, Doğan, (1984); Etkin Bir Vergileme İçin Yükümlü Psikolojisi, Yayınlanmamış Doktora Tezi, Uludağ Üniversitesi, Bursa.
  • TANZİ, Vito, (1980); “Inflation and Personel Income Tax: An International Perspective”, Cambridge University Press, London.
  • TANZİ, Vito, (1987); “Quantitative Characteristics of the Tax Systems of Developing Countries”, İçinde: David Newbery and Nicholas Stern (Ed.), The Theory of Taxation for Developing Countries, Oxford University Press, New York pp.205- 241
  • TANZİ, Vito. (1992), “Structural Factors and Tax Revenue in Developing Countries: A Decade of Evidence”, in Open Economies: Structural Adjustment and Agriculture, ed. by Goldin, I. and Winters, A.L., Cambridge University Press, Cambridge. pp. 267-281.
  • TANZİ, Vito., ZEE, Howell H., (2000); “Tax Policy for Emerging Markets: Developing Country”, IMF Working Paper WP/00/35 pp.1-35.
  • TEERA, J.M (2003); Centre for Public Economics Working Paper
  • http://www.bath.ac.uk/cpe/workingpapers/uganda-series1.PDF
  • TURHAN, Salih, (1993); “Vergi Teorisi ve Politikası”, Filiz Kitabevi, İstanbul.
  • ULUATAM, Özhan, (1991); ” Kamu Maliyesi”, Savaş Yayınları, Ankara.
  • ULUSOY, Ahmet, (2003); Maliye Politikası, Derya Kitabevi,Trabzon.
  • USER, İnci, (1992); Vergilemenin Sosyal Psikolojik Sınırı, Yayınlanmamış Doktora Tezi, Marmara Üniv. Sosyal Bilimler Enstitüsü, İstanbul.
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  • www.worldbank.org/html/dec/Publications
  • YAKİTA, Akira, (2003); “Taxation and Growth with Overlapping Generations” Journal of Public Economics 87 Issue 3-4 (March), pp.467-487.

VERGİ GELİRLERİNİ ETKİLEYEN EKONOMİK VE SOSYAL FAKTÖRLER

Year 2009, Volume: 8 Issue: 30, 200 - 223, 01.04.2009

Abstract

Çalışmanın amacı vergi gelir performansı üzerinde etkili olan ekonomik ve sosyal değişkenleri tanımak ve bu değişkenlerin vergi gelirleri üzerinde ne düzeyde etkili olduğunu belirlemektir. Ekonomik değişkenlerden bazıları, enflasyon oranı, ekonomik büyüme oranı, kişi başına düşen gelir, adil gelir dağılımı, üretimin sektörel kompozisyonu, ülkenin dışa açıklık derecesi, dış yardımların payı ve niteliği, toplam borç düzeyi, kayıt dışının ekonominin boyutları, gayri safi hasıla içinde tarımın payı ve vergi oranlarıdır. Vergi gelirleri üzerinde etkili olan diğer değişkenler ise nüfus yoğunluğu, rüşvet, yozlaşma, ekonomik ve siyasal istikrar, ekonomik ve sosyal yapının kurumsallaşma düzeyi, küreselleşme ve vergi rekabeti, dolaysız ve dolaylı vergilerin toplam vergi gelirleri içindeki payları biçiminde özetlenebilir. Toplumsal vergi ahlakı ve vergi uyumu da sosyal değişkenler içinde sayılabilir. Ekonominin vergi gelir performansı bu değişkenler tarafından şekillendirilirken, toplam vergi gelirleri düzeyi de bir yandan kamu kesimini genel ekonomik yapı içindeki büyüklüğünü belirlemekte öte yandan ise dolaylı biçimde de olsa söz konusu değişkenler üzerinde etkili olmaktadır. Diğer bir ifadeyle ilgili değişkenler ile vergi gelirleri arasındaki korelasyon karşılık bir etkileşim içinde gerçekleşmektedir

References

  • ABİZADEH, Sohrab and WYCKOFF,J.B., (1982); “Tax System Components and Economic Development: An International Perspective”, Bulletion for International Fiscal Documentation, Vol 36, No:11, pp.483-491.
  • ADSERA, A., BOİX, C., (2002); “Trade, Democracy and the Size of the Public Sector: The Political Underpinnings of Openness”, International Organization, Vol.56, pp.229–262.
  • AKKAYA, Şahin, (1998); “Gelişmekte Olan Ülkelerdeki Vergi Sisteminin Değerlendirilmesi ve Bu Ülkelerdeki Vergi Yapısının Kantitatif Analizi”, İstanbul Üniv. İktisat Fakültesi, Maliye Araştırma Merkezi Konferansları, 37. Seri/ Yıl 1996/1997, ss.213-267.
  • AKTAN, C. Can, (1989). “Arz Yönlü Vergi Politikasının Ekonomik Büyüme Üzerindeki Etkileri”, (Yayınlanmamış Doktora Tezi), İzmir.
  • ALLİNGHAM, M.G and SANDMO, A., (1972); Income Tax Evasion: A Theoretical Analysis, Journal of Public Economics, pp.323-338.
  • ANDERSEN, Arthur, (2000); Gelir Vergilemesinde Global Eğilimler, İstanbul.
  • ANSARİ, M. M (1982); “Determinants of Tax Ratio: A Cross-Country Analysis”, Economic and Political Weekly, Vol.19, pp. 1035-1042.
  • AYMAR, F. Christine., (1999); “The Political and Tax Capacity of Government in Developing Countries”, Kyklos, Vol.52, Issue 3, pp. 391-413.
  • BATIREL Ö.Faruk, (1996); “Vergi Kaçakçılığı ve Vergiye Gönüllü Uyum”, Vergi Dünyası, Sayı 175, ss.52-55.
  • BERKSOY, Turgay, (1984); “Gelişmekte olan Ülkelerde Vergi Kapasitesi ve Vergi Gayreti”, Marmara Üniv.Yayın No. 411, İ.İ.B.F. Yayın No. 362, İstanbul.
  • BULUTOĞLU, Kenan, (2004); Kamu Ekonomisine Giriş, Batı Türkeli Yayıncılık, İstanbul.
  • BURGESS, Robin and STERN, Nicholas, (1993); “Taxation and Development” Journal of Economic Literature, Vol.XXXI, pp.805-815.
  • CABALLE, Jordi and PANADE, Judith (2004); “Inflation, Tax Evasion, and the Distribution of Consumption”, Journal of Macroeconomics, Vol.26, pp. 567–595.
  • CARDENETE, M. Alejandro and SANCHO, F., (2000); “Economic Effects of the Indirect Taxes in a Regional Economy”, 40th European Congress ERSA, Barcelona pp. 1-12.
  • CHELLİAH, R.J. (1971); “Trends in Taxation in Developing Countries”, IMF Staff Papers, Vol. 18, No. 2, July, pp. 254-325.
  • CHRİSTOPHER, S. Adam and O'CONNELL, (1997), Stephen A. “Aid, Taxation and Development: Analytical Perspectives on Aid Effectiveness in Sub-Saharan Africa” October pp.1-49,
  • CRANE S.E. and NOURZAD F., (1986); “Inflation and Tax Evasion: An Empirical Analysis”, Review of Economics and Statistics, Vol.68, pp. 217-223.
  • DEMİR, Murat, (2008); “Küreselleşme-Vergileme İlişkisi”, İçinde: Ed. Alper Güvel, Zekeriya Mızırak, Küreselleşme Sürecinde Finansal Piyasalar, Nobel Yayın Dağıtım, Ankara.
  • DHANESHWAR, Ghura, (1998); Tax Revenue in Sub-Saharan Africa Effects of Economic Policies and Corruption IMF WP/98/135 pp.3-4.
  • DREHER, Axel, (2006); “The Influence of Globalization on Taxes and Social Policy: An Empirical Analysis for OECD Countries”, European Journal of Political Economy, Vol.22, pp.179–201
  • EDWARDS, Chris, (2003); “Tax Competition Spurs Globalization”, USA Today; 131/2694, Academic Research Library pp.26-28
  • ESHAG, Eprime; (1983), “Modern Cambridge Economics Fiscal and Monetary Policies and Problems in Developing Countries”, Cambridge University Press, Cambridge.
  • EWALD, Nowotny, (1980); “Inflation and Taxation: Reviewing the Macroeconomic Issues”, Journal of Economic Literature, Vol.18, pp.1025-1049.
  • GARRETT, G., (1995); “Capital Mobility, Trade and the Domestic Politics of Economic Policy”, International Organization Vol.49, pp.657–687.
  • GARRETT, G., MİTCHELL, D., (1999); Globalization and the Welfare State, Unpublished Paper, Yale University.
  • GİRAY, Filiz, (2005); “Küreselleşme Sürecinde Vergi Rekabeti ve Boyutları” Akdeniz Üniv. İ.İ.B.F. Dergisi, Vol.(9), ss.93-122.
  • GOODE, Richard, (1980); “Limits of Taxation”,Finance Development, Volume 17, Number I, pp.11-13.
  • GUPTA, Abhijit Sen, (2007); “Determinants of Tax Revenue Efforts in Developing Countries” WP/07/184 IMF Working Paper, pp.1-41.
  • http://www.imf.org/external/pubs/ftp/wp/2007/wp007184.pdf
  • GÜRBÜZER, Selma, (1997); “Enflasyonun Vergi Gelirlerinin Reel Değeri Üzerindeki Etkisi (Tanzi Etkisi)”, Hazine Dergisi, Sayı 7, ss.1-30.
  • HANSSON, A., OLOFSDOTTER, K., (2003); “The Effects of Tax Competition and New Economic Geography on Taxation in OECD Countries”, Unpublished Paper, Lund University International Fiscal Documentation, Vol.52, pp.290-296
  • KARGI, Veli, ÖZUGURLU, Yasemin, (2007);, “Türkiye’de Küreselleşmenin Vergi Politikaları Üzerine Etkileri: 1980-2005 Dönemi”, Yönetim ve Ekonomi, Cilt:14 Sayı:1, Celal Bayar Üniversitesi İ.İ.B.F. Manisa, ss.275-289
  • KİRCHLER, Erich, (1999); “Reactance to Taxation: Employers’ Attitudes Towards Taxes” Journal of Socio-Economics Volume 28, Issue 2, pp.131-138.
  • KORKMAZ, Esfender, (1982); Vergi Yapısı ve Gelişimi, İ.Ü. İktisat Fakültesi Yayını, İstanbul.
  • KULA Maria C, DANİEL L, (1999); Millimet, “Income Inequality, Taxation, and Growth”, Departmental Working Papers with number 9901. ftp://ftp1.economics.smu.edu/WorkingPapers/1999/millimet/ineq14.pdf 22
  • LEE, Young, ROGER H. Gordon, (2005), “Tax Structure and Economic Growth”, Journal of Public Economics, Vol.89, pp.027–1043.
  • LİNN F.J. and WEİTZEL D. (1990); “Public Finance, Trade and Development: What Have We Learned?” in Fiscal Policy in Open Developing Economies, ed. By Tanzi, pp. 9-28.
  • LODİN, S.O., (2000);, “What Ought to be Taxed and What Can Be Taxed: A New International Dilemma”, Bulletin for International Bureau of Fiscal Documentation, Vol.54, pp.210-217.
  • MARSHA, Blumenthal and SLEMROD, Joel, (1992); “The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform” National Tax Journal, Vol. XLV, No 2, pp.185-201.
  • MOORE, Mick, (2007); How Does Taxation Affect the Quality of Governance? IDS Working Paper No 280 April pp.2-39.
  • OECD, (1998); Harmful Tax Competition: An Emerging, Global Issue, Paris
  • OSKOOEE, Mohsen Bahmani, ESCOT, L., MİGUEL A, NİROOMAND F., (1999); “Savings, Taxation and Growth: the Case of European Union Countries”, Global Business and Economics Review, Vol. 1, No.2, pp.203-214.
  • OWENS., J. (1998); “Taxation within a Context of Economic Globalization”, Bulletin for International Fiscal Documentation, 52, pp.290-6
  • ÖNCEL, T., Y. ÖNCEL (2004); “Uluslararası Vergi Rekabeti”, Maliye Araştırma Merkezi Konferansları, İstanbul Ünv., Yayın No.4453, Maliye Araştırma Merkezi No:88, 4.Seri, İstanbul.
  • ÖNCEL, Türkan; “Vergilendirme Sınırının Makro Ekonomik Değişkenleri”, İ.Ü. İktisat Fakültesi, Maliye Araştırma Merkezi Konferansları, 39.Seri/Yıl 2001.
  • P.C. ROBERTS, (1984), The Supply-Side Revolution-An Insider’s Account of Policy Making in Washington, Cambridge, Massachusetts, Harward University Press, pp.311- 314.
  • PYLE, D. J. (1989), Tax Evasion and the Black Economy, The Macmillan Press Ltd.USA
  • RECKERS, Philip M J; Sanders, Debra L; Roark, Stephen, J., (1994); “The Influence of Ethical Attitudes on Taxpayer Compliance The influence of Ethical Attitudes on Taxpayer Compliance”, National Tax Journal; Dec 47, 4; ABI/INFORM Global pp.825-836.
  • RODRİGUEZ, Franco, MORRİSSEY S. O.,and MCGİLLİVRAY, M. (1998); “Aid and The Public Sector in Pakistan: evidence with Endogenous Aid”, World Development, Vol. 26, No. 7, pp. 1241-1250.
  • RODRİK, D., (1997); “Has Globalization Gone Too Far?”, Institute for International Economics, Washington, DC
  • RODRİK, Dani, (1998); “Why do More Open Economies have Bigger Governments?” Journal of Political Economy, Vol. 106, pp. 997-1032.
  • SEADE, Jesus, (1990); Tax Revenue Implications of Exchange Rate Adjustment. In: V. Tanzi, Editor, Fiscal policy in Open Developing Economies, International Monetary Fund, Washington, pp. 54–65.
  • SONG, Young and YARBROUGH, Tinsley E., (1978); “Tax Ethics and Taxpayers Attitudes: A Survey”, Public Administrative Review, pp.442-452.
  • STEWART, Kenneth, and M.Webb, (2006); “International Competition in Corporate Taxation: Evidence From the OECD Time Series”, Economic Policy, Printed in Great Britain, pp.153-201.
  • STİGLİTZ, Joseph, (2004); “The Social Costs of Globalisation”, Financial Times. February 25, London (UK).
  • STOTSKY J.G. and WOLDEMARİAM A. (1997);, “Tax Effort in Sub-Saharan Africa”, IMF
  • SWANK, D.H., (2001); “Mobile Capital, Democratic Institutions, and the Public Economy in Advanced Industrial Societies”, Journal of Comparative Policy Analysis, Vol.3, pp.133–162.
  • ŞENER, Orhan, (2006); Teori ve Uygulamada Kamu Ekonomisi, Beta Basım Yayım 8.Baskı, İstanbul.
  • ŞENYÜZ, Doğan, (1984); Etkin Bir Vergileme İçin Yükümlü Psikolojisi, Yayınlanmamış Doktora Tezi, Uludağ Üniversitesi, Bursa.
  • TANZİ, Vito, (1980); “Inflation and Personel Income Tax: An International Perspective”, Cambridge University Press, London.
  • TANZİ, Vito, (1987); “Quantitative Characteristics of the Tax Systems of Developing Countries”, İçinde: David Newbery and Nicholas Stern (Ed.), The Theory of Taxation for Developing Countries, Oxford University Press, New York pp.205- 241
  • TANZİ, Vito. (1992), “Structural Factors and Tax Revenue in Developing Countries: A Decade of Evidence”, in Open Economies: Structural Adjustment and Agriculture, ed. by Goldin, I. and Winters, A.L., Cambridge University Press, Cambridge. pp. 267-281.
  • TANZİ, Vito., ZEE, Howell H., (2000); “Tax Policy for Emerging Markets: Developing Country”, IMF Working Paper WP/00/35 pp.1-35.
  • TEERA, J.M (2003); Centre for Public Economics Working Paper
  • http://www.bath.ac.uk/cpe/workingpapers/uganda-series1.PDF
  • TURHAN, Salih, (1993); “Vergi Teorisi ve Politikası”, Filiz Kitabevi, İstanbul.
  • ULUATAM, Özhan, (1991); ” Kamu Maliyesi”, Savaş Yayınları, Ankara.
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There are 74 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Mehmet Sena Ekici This is me

Publication Date April 1, 2009
Submission Date September 10, 2014
Published in Issue Year 2009 Volume: 8 Issue: 30

Cite

APA Ekici, M. S. (2009). VERGİ GELİRLERİNİ ETKİLEYEN EKONOMİK VE SOSYAL FAKTÖRLER. Elektronik Sosyal Bilimler Dergisi, 8(30), 200-223.

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