MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD

Year 2023, Volume: 41 Issue: 2, 334 - 354, 15.06.2023

Esra Uygun , Adnan Gerçek

https://doi.org/10.17065/huniibf.1111626

Abstract

Today, tax gap and measurement of tax gap is an important issue. In this study, in order to contribute to the literature, the tax gap of 35 OECD countries for the years 2005-2017 was measured. In the study, GDP, total tax rate and informal economy rates were used. The countries with the lowest tax gap rates are Luxembourg and Switzerland. The countries with the highest tax gap rates are Colombia, Greece and Costa Rica. In addition, the effects of GDP, total tax rate and informal economy rate on the size of the tax gap were examined. The data were tested by applying the panel data analysis method, cross-section dependency, unit root test and fixed effects models. According to the model's results, the informal economy rate increases the tax gap with the increase in the total tax rate and GDP. The tax gap, which exceeds the acceptable level, harms the economies. For this reason, it is very important that the tax gap remains at a controllable level. In this context, it is necessary to make legal arrangements in order to register the informal economy.

Keywords

Tax gap, OECD, Gross Domestic Product, Panel

Thanks

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OECD Ülkelerinde Vergi Açığının Ölçümü ve Vergi Açığı Bileşenlerinin Analizi: Panel Veri Yöntemi

Abstract

Günümüzde vergi açığı ve vergi açığının ölçümü önemli bir konudur. Bu çalışmada da literatüre katkı sağlanması amacıyla 35 OECD ülkesinin 2005-2017 yılları vergi açığı ölçülmüştür. Çalışmada GSYH, toplam vergi oranı ve kayıtdışı ekonomi oranlarından yararlanılmıştır. En düşük vergi açığı oranına sahip olan ülkeler Lüksemburg ve İsviçre’dir. En yüksek vergi açığı oranına sahip ülkeler ise Kolombiya, Yunanistan ve Costa Rika’dır. Çalışmada ayrıca GSYH, toplam vergi oranı ve kayıtdışı ekonomi oranının vergi açığının boyutu üzerindeki etkileri incelenmiştir. Veriler panel veri analiz yöntemi ile yatay kesit bağımlılığı, birim kök testi ve sabit etkiler modelleri uygulanarak test edilmiştir. Kayıtdışı ekonomi oranı, toplam vergi oranı ve GSYH’ daki artış ile vergi açığını da arttırmaktadır. Kabul edilebilir seviyeyi aşan vergi açığı ekonomilere zarar vermektedir. Bu nedenle vergi açığının kontrol edilebilir düzeyde kalması oldukça önemlidir. Bunun içinde de kayıtdışı ekonominin kayıt altına alınması için yasal düzenlemelerin yapılması gereklidir.

Keywords

Vergi açığı, OECD, Gayrisafi Yurtiçi Hâsıla, Panel

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