TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ

Year 2009, Volume: 10 Issue: 1, 119 - 130, 01.03.2009

Mustafa Bilman

Abstract

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Keywords

Direct and Indirect Taxation, Economic Growth, Cointegration

TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ

Abstract

Vergiler tasarruf ve yatırım dürtülerini bozarak büyüme oranlarında bir düşüşe sebep olabileceği gibi, devletin belirli vergi politikalarıyla altyapıyı iyileştirme amaçlı yatırımlarının özel sektör yatırımlarını artırması yolu ile ekonomik büyümeyi artırabilir. Bu çalışma, zaman serisi analizi kullanarak Türkiye’de 1975-2004 yılları arasında vergilerin büyüme üzerindeki etkilerini araştırmaktadır. Toplam vergilerin yanı sıra, dolaylı (mal ve hizmet vergisi ve ticaret vergisi) ve dolaysız vergiler de (gelir vergisi) ayrı olarak incelenmiştir. Sonuçlar, toplam vergiler/GSYH, gelir vergisi/GSYH, mal ve hizmet vergisi/GSYH oranları arttıkça, uzun dönemde büyüme oranının azaldığını göstermektedir. Ayrıca, ilginç olarak, ekonomi büyüdükçe gelir vergisi/GSYH oranı düşmekte, ticaret vergisi/GSYH oranı arttıkça ekonomik büyüme artmaktadır

Keywords

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