Enflasyon ve Faiz OranlarınınVergi Gayreti ile İlişkisi: Türkiye’deUygulanan Gelir Vergisi İçin AmpirikBir Uygulama

Year 2017, Issue: 630, 55 - 65, 01.08.2017

Hale Akbulut

Abstract

Kamu hizmetlerinin görülmesinde yararlanılan en temel finansman aracı olan vergi gelirlerinin etkin bir şekilde toplanabilmesi önem arz etmektedir. Bu bağlamda vergi gayreti üzerinde etkide bulunabilecek faktörlerin belirlenmesi hususu önceki iktisat literatüründe sıklıkla irdelenmiş ancak enflasyon ve faiz oranlarının etkilerinin analizi üzerinde yeterince yoğunlaşılmamıştır. Bu çalışmada söz konusu eksikliğin giderilmesi amacıyla Türkiye’de gelir vergisi gayreti ile enflasyon oranları ve faiz oranları arasındaki ilişki ampirik olarak sınanmaktadır. Vergi gayretinin göstergesi olarak gelir vergisi tahsilatının vergi tahakkukuna oranlarından yararlanılırken; farklı vade yapılarının etkilerini analiz edebilmek amacıyla altı farklı faiz oranı değişkeninden yararlanılmıştır. Oluşturulan modeller 2006:012016:07 dönemine ait aylık veriler doğrultusunda Johansen eş bütünleşme testi ya da sınır testi yaklaşımı olmak üzere uygun ampirik yöntemlerle sınanmıştır. Sonuç olarak Türkiye’de gelir vergisi gayreti ile enflasyon ve faiz oranları arasında istatistiksel olarak anlamlı bir ilişkinin varlığına dair kanıtlara rastlanmamıştır

Keywords

Vergi gayreti, Gelir vergisi, Türkiye

The Relationship Between Inflation, Interest Rates and Tax Effort: An Empirical Analysis on Income Taxes in Turkey

Abstract

The efficient collection of taxes which are being used as main instruments for financing public services, is a crucial subject. In that context, the factors that may have effect on tax effort have been typically examined in previous economic literature, however in this context, the effects of inflation and interest rates have not been analysed sufficiently. In order to fill the deficiency, the relationship between income tax effort and inflation and interest rates in Turkey is being examined in this study. While using the ratio between tax revenues and accrued tax as an indicator for tax effort, we use six different interest rate variables for analyzing the effects of different maturity structures. Models estimated using the monthly data for the period 2006:01-2016:07 have been tested with Johansen cointegration test or bound testing. As a result no significant evidence has been found for the relationship between tax effort and the interest and inflation rates

Keywords

Tax Effort, Income Tax, Turkey

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