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

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

Abstract

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References

  • Aktan, C.C. (1998). Düz ve Düşük Oranlı Vergiler ile Ekonomik Büyüme İlişkisi. Vergi Dünyası Dergisi, 203, 41-45.
  • Arnold, J. (2008). Do Tax Structures Affect Aggregate Economic Growth? Empirical Evidence from a Panel of OECD Countries. Economics Department Working Papers, No: 643.
  • Baier, S.L. & Glomm, G. (2001). Long-run Growth and Welfare Effects of Public Policies with Distortionary Taxation. Journal of Economic Dynamics and Control, 25, 2007-2042.
  • Bania, N., Gray J.A. & Stone J.A. (2006). Taxes, Government Expenditures, and State Economic Growth: The Role of Nonlinearities. University of Oregon Working Papers, No: 2006-7.
  • Bleaney, M., Gemmell, N. & Kneller, R. (2001). Testing the Endogenous Growth Model: Public Expenditure, Taxation, and Growth over the Long Run. Canadian Journal of Economics, 34(1), 36-57.
  • Capolupo, R. (2000). Output, Taxation, Human Capital and Growth. The Manchester School, 68(2), 166-183.
  • Engle, R.F. & Granger, C.W.J. (1987). Cointegration and Error-correction: Representation, Estimation and Testing. Econometrica, 55: 251- 276.
  • Garfield, R. (1997). Taxes and Long-Term Economic Growth. United States Congress Joint Economic Committee Report.
  • Granger, C.W.J. & Newbold, P. (1974). Spurious Regressions in Econometrics. Journal of Econometrics, 2, 111-120.
  • Hendricks, L. (1999). Taxation and Long Run Growth. Journal of Monetary Economics, 43, 411-434.
  • Hendricks, L. (2001). Growth, Death, and Taxes. Review of Economic Dynamics, 4, 26-57.
  • Ihori, T. (2001). Wealth Taxation and Economic Growth. Journal of Public Economics, 79, 129-148.
  • Johansen, S. (1988). Statistical Analysis of Cointegration Vectors. Journal of Economic Dynamics and Control, 12, 231-254.
  • Johansen, S. & Juselius, K. (1990). Maximum Likelihood Estimation and Inference on Cointegration with Application to the Demand for Money. Oxford Bulletin of Economics and Statistics, 52, 169-210.
  • Kneller, R., Bleaney, M.F. & Gemmell, N. (1999). Fiscal Policy and Growth: Evidence from OECD Countries. Journal of Public Economics, 74, 171-190.
  • Lee, Y. & Gordon, R.H. (2005). Tax Structure and Economic Growth. Journal of Public Economics, 89, 1027-1043.
  • Mutascu, M.I., Crasneac, A.O. & Danuletiu, D. (2007). The Taxes Impact on the Economic Growth: The Case of European Union. MPRA Paper, No: 6143.
  • Poot, J. (2000). A Synthesis of Empirical Research on the Impact of Government on Long-Run Growth. Growth and Change, Gatton College of Business and Economics, University of Kentucky, 31(4), 516-546.
  • Poulson, B.W. & Kaplan, J.G. (2008). State Income Taxes and Economic Growth. Cato Journal, 28(1), 53-71.
  • Scully, W.G. (2006). Taxes and Economic Growth. NCPA Policy Report, No: 292.
  • Shao, Yi-Hang. (2005). On the Optimal Taxation in a Growth Model of the Mixed Economy. Journal of Public Economic Theory, 7(4), 669-679.
  • Stokey, N. & Rebelo, S. (1995). Growth Effects of Flat-rate Taxes. Journal of Political Economy, 103, 519-550.
  • Yakita, A. (2003). Taxation and Growth with Overlapping Generations. Journal of Public Economics, 87, 467-487.
  • Zagler, M. & Dürnecker, G. (2003). Fiscal Policy and Economic Growth. Journal of Economic Survey, 17(3), 397-418.

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

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

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

References

  • Aktan, C.C. (1998). Düz ve Düşük Oranlı Vergiler ile Ekonomik Büyüme İlişkisi. Vergi Dünyası Dergisi, 203, 41-45.
  • Arnold, J. (2008). Do Tax Structures Affect Aggregate Economic Growth? Empirical Evidence from a Panel of OECD Countries. Economics Department Working Papers, No: 643.
  • Baier, S.L. & Glomm, G. (2001). Long-run Growth and Welfare Effects of Public Policies with Distortionary Taxation. Journal of Economic Dynamics and Control, 25, 2007-2042.
  • Bania, N., Gray J.A. & Stone J.A. (2006). Taxes, Government Expenditures, and State Economic Growth: The Role of Nonlinearities. University of Oregon Working Papers, No: 2006-7.
  • Bleaney, M., Gemmell, N. & Kneller, R. (2001). Testing the Endogenous Growth Model: Public Expenditure, Taxation, and Growth over the Long Run. Canadian Journal of Economics, 34(1), 36-57.
  • Capolupo, R. (2000). Output, Taxation, Human Capital and Growth. The Manchester School, 68(2), 166-183.
  • Engle, R.F. & Granger, C.W.J. (1987). Cointegration and Error-correction: Representation, Estimation and Testing. Econometrica, 55: 251- 276.
  • Garfield, R. (1997). Taxes and Long-Term Economic Growth. United States Congress Joint Economic Committee Report.
  • Granger, C.W.J. & Newbold, P. (1974). Spurious Regressions in Econometrics. Journal of Econometrics, 2, 111-120.
  • Hendricks, L. (1999). Taxation and Long Run Growth. Journal of Monetary Economics, 43, 411-434.
  • Hendricks, L. (2001). Growth, Death, and Taxes. Review of Economic Dynamics, 4, 26-57.
  • Ihori, T. (2001). Wealth Taxation and Economic Growth. Journal of Public Economics, 79, 129-148.
  • Johansen, S. (1988). Statistical Analysis of Cointegration Vectors. Journal of Economic Dynamics and Control, 12, 231-254.
  • Johansen, S. & Juselius, K. (1990). Maximum Likelihood Estimation and Inference on Cointegration with Application to the Demand for Money. Oxford Bulletin of Economics and Statistics, 52, 169-210.
  • Kneller, R., Bleaney, M.F. & Gemmell, N. (1999). Fiscal Policy and Growth: Evidence from OECD Countries. Journal of Public Economics, 74, 171-190.
  • Lee, Y. & Gordon, R.H. (2005). Tax Structure and Economic Growth. Journal of Public Economics, 89, 1027-1043.
  • Mutascu, M.I., Crasneac, A.O. & Danuletiu, D. (2007). The Taxes Impact on the Economic Growth: The Case of European Union. MPRA Paper, No: 6143.
  • Poot, J. (2000). A Synthesis of Empirical Research on the Impact of Government on Long-Run Growth. Growth and Change, Gatton College of Business and Economics, University of Kentucky, 31(4), 516-546.
  • Poulson, B.W. & Kaplan, J.G. (2008). State Income Taxes and Economic Growth. Cato Journal, 28(1), 53-71.
  • Scully, W.G. (2006). Taxes and Economic Growth. NCPA Policy Report, No: 292.
  • Shao, Yi-Hang. (2005). On the Optimal Taxation in a Growth Model of the Mixed Economy. Journal of Public Economic Theory, 7(4), 669-679.
  • Stokey, N. & Rebelo, S. (1995). Growth Effects of Flat-rate Taxes. Journal of Political Economy, 103, 519-550.
  • Yakita, A. (2003). Taxation and Growth with Overlapping Generations. Journal of Public Economics, 87, 467-487.
  • Zagler, M. & Dürnecker, G. (2003). Fiscal Policy and Economic Growth. Journal of Economic Survey, 17(3), 397-418.

Details

Primary Language Turkish
Journal Section Articles
Authors

Mustafa BİLMAN This is me

Publication Date March 1, 2009
Published in Issue Year 2009 Volume: 10 Issue: 1

Cite

APA BİLMAN, M. (2009). TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi, 10(1), 119-130.
AMA BİLMAN M. TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi. March 2009;10(1):119-130.
Chicago BİLMAN, Mustafa. “TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ”. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi 10, no. 1 (March 2009): 119-30.
EndNote BİLMAN M (March 1, 2009) TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi 10 1 119–130.
IEEE M. BİLMAN, “TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ”, Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi, vol. 10, no. 1, pp. 119–130, 2009.
ISNAD BİLMAN, Mustafa. “TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ”. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi 10/1 (March 2009), 119-130.
JAMA BİLMAN M. TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi. 2009;10:119–130.
MLA BİLMAN, Mustafa. “TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ”. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi, vol. 10, no. 1, 2009, pp. 119-30.
Vancouver BİLMAN M. TÜRKİYE’DE VERGİLER VE BÜYÜME ARASINDAKİ UZUN DÖNEM İLİŞKİSİ,Yesim KUŞTEPELİ. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi. 2009;10(1):119-30.

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