OECD Ülkelerinde Demokratikleşme ve Vergi Gelirleri İlişkisi: Bootstrap Panel Nedensellik Analizi

Year 2019, Volume: 34 Issue: 2, 265 - 277, 30.06.2019

Mahmut Ünsal Şaşmaz

https://doi.org/10.24988/ije.2019342841

Cited By: 2

Abstract

Demokratikleşme, bir ülkenin gelişmişliği ile
yakından ilişkili bir olgudur. Demokratikleşmeye bağlı olarak ülke içinde güven
ve istikrar durumu ile birlikte artan yatırımlar sonucunda milli gelirde artış
yaşanabilmektedir. Artan milli gelir ile birlikte üretim ve tüketim
faaliyetlerinde belirgin artış oluşmakta ve kamunun en önemli gelir kaynağı
olan vergiler üzerinde de etkilere neden olabilmektedir. Bu nedenle
demokratikleşme ve vergi gelirleri ilişkisini incelemek önemli olmaktadır. Bu
çalışmada, bootstrap panel nedensellik analizi yöntemi kullanılarak 32 OECD
ülkesi için 2010-2017 döneminde demokratikleşme ile vergi gelirleri ilişkisi
incelenmiştir. Yapılan çalışma sonucunda; 6 ülkede demokratikleşmeden vergi
gelirlerine doğru, 5 ülkede ise vergi gelirlerinden demokratikleşmeye doğru
nedensellik ilişkisi olduğu sonucuna ulaşılmıştır. Ayrıca ülkeler içerisinde
sadece Estonya’da demokratikleşme ile vergi gelirleri arasında çift yönlü
nedensellik ilişkisi tespit edilmiştir.

Keywords

Demokratikleşme, Vergi geliri, Bootsrap Panel Nedensellik testi

The Relationship between Democratization and Tax Revenues in OECD Countries: Bootstrap Panel Causality Analysis

Abstract

Democratization is closely related to the
development of a country. Depending on the democratization, an increase in national
income may occur as a result of increasing investments and confidence in the
country. Along with the increase in national income, it may have a significant
impact on production and consumption activities as well as on taxes which are
the most important source of income of the people. Therefore, it is important
to examine the relationship between democratization and tax revenues. In this
study, the relationship between democratization and tax revenues is examined
for 32 OECD countries using bootstrap panel causality analysis method in
2010-2017 period. As a result of the study; from democratization to tax
revenues in 6 countries, in 5 countries, it is concluded that there is a causal
relationship between tax revenues to democratization. In addition, the two-way
causality relationship between democratization and tax revenues has been
determined in Estonia.

Keywords

Democratization, Tax Income, Bootstrap Panel Causality test

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