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

Year 2019, Volume: 34 Issue: 2, 265 - 277, 30.06.2019
https://doi.org/10.24988/ije.2019342841

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.

References

  • Acemoglu, D., ve Robinson, J. A. (2000). Democratization or repression?European Economic Review, 44(4), 683-693.
  • Acemoglu, D., ve Robinson, J. A. (2005). Economic origins of dictatorship and democracy. Cambridge University Press.
  • Alakbarov, N., ve Bayar, Y. (2018). Democratization and Economic Growth in Emerging Market Economies, Maliye Finans Yazıları, 109, 165-180.
  • Andersson, P. F. (2018). Democracy, urbanization, and tax revenue, Studies in Comparative International Development, 53(1), 111-150.
  • Balamatsıas, P. (2016). Democracy and Taxation, MPRA Paper, No. 82563, https://mpra.ub.uni-muenchen.de/82563/, (25.11.2018)
  • Baltagi, B. H. ve Q. Feng & C. Kao (2012). A Lagrange Multiplier Test for Cross-sectional Dependence in a Fixed Effects Panel Data Model, Journal of Econometrics, 170(1), 164-177.
  • Baskaran, T. (2014). Taxation and democratization, World Development, 56, 287-301.
  • Bates, Robert H., ve Lien, Da-hsiang Donald. 1985. “A Note on Taxation, Development, and Representative Government.” Politics and Society, (14), 53–70.
  • Breusch, T. S. ve A. R. Pagan (1980). The Lagrange Multiplier Test and İts Applications to Model Specification in Econometrics, The Review of Economic Studies, 47(1), 239-253.
  • Cheibub, J. A. (1998). Political regimes and the extractive capacity of governments: Taxation in democracies and dictatorships, World Politics, 50(3), 349-376.
  • Ehrhart, H. (2009). Assessing the relationship between Democracy and Domestic taxes in developing countries, CERDI, Etudes et Documents, E.30. HAL Id: halshs-00553607, https://halshs.archives-ouvertes.fr/halshs-00553607, (25.11.2018).
  • EIU (2018). Democracy Index 2017 Free speech under attack. A report by The Economist Intelligence Unit. https://pages.eiu.com/rs/753-RIQ-438/images/Democracy_Index_2017.pdf, (10.1.2019).
  • Kenny, L. W., ve Winer, S. L. (2006). Tax systems in the world: An empirical investigation into the importance of tax bases, administration costs, scale and political regime.International Tax and Public Finance, 13(2 -3), 181-215.
  • Kılıçer, E., Ay, F. C., ve Ataer, S. (2016). Katalaksi Kavrami Çerçevesinde Vergileme Demokrasi Iliskisi: Türkiye-OECD Karsilastirmali Analizi/The Relationship Between Taxation and Democracy in the Frame of Catallaxy: A Comparative Analyses on Turkey-OECD, Finans Politik & Ekonomik Yorumlar, 53(612), 35.
  • Kónya, L. (2006). Exports and Growth: Granger Causality Analysis on OECD Countries With a Panel Data Approach, Economic Modelling, 23(6), 978-992.
  • Meltzer, A. H. ve Richard, S. F. (1981). A Rational Theory of the Size of Government, Journal of Political Economy, 89(5), 914-927.
  • Mutascu, M. (2011). Taxation and democracy, Journal of Economic Policy Reform, 14(4), 343-348.
  • OECD (2019). Tax revenue (indicator). Total % of GDP 2000-2017. doi: 10.1787/d98b8cf5-en. https://data.oecd.org/tax/tax-revenue.htm, (10.1.2019).
  • Özmen, İ. (2016). Vergi Gelirlerinin Belirleyicileri Üzerine Karşılaştırmalı Bir Analiz: BRIC-T, Sosyal Ekonomik Araştırmalar Dergisi, 16(32), 232-252.
  • Pesaran, M. H. (2004). General Diagnostic Tests for Cross Section Dependence in Panels, CESifo Working Paper Series, 1229.
  • Pesaran, M. H. ve A. Ullah & T. Yamagata (2008). A Bias‐Adjusted LM Test of Error Cross‐Section İndependence, The Econometrics Journal, 11(1), 105-127.
  • Pesaran, M. H. ve T. Yamagata. (2008). Testing Slope Homogeneity in Large Panels, Journal of Econometrics, 142(1), 50-93.
  • Pommerehne, W. W. ve Weck-Hannemann, H. (1996). Tax rates, tax administration an dincome tax evasion in Switzerland, Public Choice, 88(1-2), 161-170.
  • Profeta, P., Puglisi, R., ve Scabrosetti, S. (2013). Does democracy affect taxation and government spending? Evidence from developing countries, Journal of ComparativeEconomics, 41(3), 684-718.
  • Şahin, M. ve Hatırlı, S. A. (2016). Türkiye'de Vergi Uygulamaları ve Vergi Ahlakı İlişkisi: Trabzon, Giresun ve Gümüşhane İlleri Örneği, Gümüshane University Electronic Journal of the Institute of Social Science/Gümüshane Üniversitesi Sosyal Bilimler Enstitüsü Elektronik Dergisi, 7(18), 253-272.
  • Tekin, A., Güney, T., ve Sağdıç, E. N. (2018). Ekonomik Özgürlüğün Vergi Kaçakçılığı ve Sosyal Refah Üzerine Etkisi, Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(1), 1-13.
  • Torgler, B. (2005). Tax morale and direct democracy, European Journal of Political Economy, 21(2), 525-531.
  • Türedi, S. ve Topal, M. H. (2016). Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi, Eskişehir Osmangazi Üniversitesi İİBF Dergisi, Nisan, 11(1), 63-86.
  • United Nations (2019). Human Development Data (1990-2017), http://hdr.undp.org/en/data, (30.1.2019).
  • Zellner, A. (1962). An Efficient Method of Estimating Seemingly Unrelated Regressions and Tests for Aggregation Bias, Journal of the American statistical Association, 57(298), 348-368.
  • Zenginobuz, Ü., Adaman, F., Goksen, F., Savci, C., ve Tokgoz, M. E. (2010). Vergi, Temsiliyet ve Demokrasi İlişkisi Üzerine Türkiye'de Vatandaşların Algıları, Açık Toplum Enstitüsü Türkiye Temsilciliği ve Boğaziçi Üniversitesi Araştırma Fonu Ortak Araştırması, ISS/EC 2010-03
  • Ziari, R. ve Rahemi, H. (2013). The relationship between democracy and revenue of budget, International Journal of Management Sciencesand Business Research, ISSN (2226-8235) Vol-2, Issue 7, 17-21. http://www.ijmsbr.com/Vol%202,%20Issue%207%20paper%20(2).pdf, (25.11. 2018).

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

Year 2019, Volume: 34 Issue: 2, 265 - 277, 30.06.2019
https://doi.org/10.24988/ije.2019342841

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.

References

  • Acemoglu, D., ve Robinson, J. A. (2000). Democratization or repression?European Economic Review, 44(4), 683-693.
  • Acemoglu, D., ve Robinson, J. A. (2005). Economic origins of dictatorship and democracy. Cambridge University Press.
  • Alakbarov, N., ve Bayar, Y. (2018). Democratization and Economic Growth in Emerging Market Economies, Maliye Finans Yazıları, 109, 165-180.
  • Andersson, P. F. (2018). Democracy, urbanization, and tax revenue, Studies in Comparative International Development, 53(1), 111-150.
  • Balamatsıas, P. (2016). Democracy and Taxation, MPRA Paper, No. 82563, https://mpra.ub.uni-muenchen.de/82563/, (25.11.2018)
  • Baltagi, B. H. ve Q. Feng & C. Kao (2012). A Lagrange Multiplier Test for Cross-sectional Dependence in a Fixed Effects Panel Data Model, Journal of Econometrics, 170(1), 164-177.
  • Baskaran, T. (2014). Taxation and democratization, World Development, 56, 287-301.
  • Bates, Robert H., ve Lien, Da-hsiang Donald. 1985. “A Note on Taxation, Development, and Representative Government.” Politics and Society, (14), 53–70.
  • Breusch, T. S. ve A. R. Pagan (1980). The Lagrange Multiplier Test and İts Applications to Model Specification in Econometrics, The Review of Economic Studies, 47(1), 239-253.
  • Cheibub, J. A. (1998). Political regimes and the extractive capacity of governments: Taxation in democracies and dictatorships, World Politics, 50(3), 349-376.
  • Ehrhart, H. (2009). Assessing the relationship between Democracy and Domestic taxes in developing countries, CERDI, Etudes et Documents, E.30. HAL Id: halshs-00553607, https://halshs.archives-ouvertes.fr/halshs-00553607, (25.11.2018).
  • EIU (2018). Democracy Index 2017 Free speech under attack. A report by The Economist Intelligence Unit. https://pages.eiu.com/rs/753-RIQ-438/images/Democracy_Index_2017.pdf, (10.1.2019).
  • Kenny, L. W., ve Winer, S. L. (2006). Tax systems in the world: An empirical investigation into the importance of tax bases, administration costs, scale and political regime.International Tax and Public Finance, 13(2 -3), 181-215.
  • Kılıçer, E., Ay, F. C., ve Ataer, S. (2016). Katalaksi Kavrami Çerçevesinde Vergileme Demokrasi Iliskisi: Türkiye-OECD Karsilastirmali Analizi/The Relationship Between Taxation and Democracy in the Frame of Catallaxy: A Comparative Analyses on Turkey-OECD, Finans Politik & Ekonomik Yorumlar, 53(612), 35.
  • Kónya, L. (2006). Exports and Growth: Granger Causality Analysis on OECD Countries With a Panel Data Approach, Economic Modelling, 23(6), 978-992.
  • Meltzer, A. H. ve Richard, S. F. (1981). A Rational Theory of the Size of Government, Journal of Political Economy, 89(5), 914-927.
  • Mutascu, M. (2011). Taxation and democracy, Journal of Economic Policy Reform, 14(4), 343-348.
  • OECD (2019). Tax revenue (indicator). Total % of GDP 2000-2017. doi: 10.1787/d98b8cf5-en. https://data.oecd.org/tax/tax-revenue.htm, (10.1.2019).
  • Özmen, İ. (2016). Vergi Gelirlerinin Belirleyicileri Üzerine Karşılaştırmalı Bir Analiz: BRIC-T, Sosyal Ekonomik Araştırmalar Dergisi, 16(32), 232-252.
  • Pesaran, M. H. (2004). General Diagnostic Tests for Cross Section Dependence in Panels, CESifo Working Paper Series, 1229.
  • Pesaran, M. H. ve A. Ullah & T. Yamagata (2008). A Bias‐Adjusted LM Test of Error Cross‐Section İndependence, The Econometrics Journal, 11(1), 105-127.
  • Pesaran, M. H. ve T. Yamagata. (2008). Testing Slope Homogeneity in Large Panels, Journal of Econometrics, 142(1), 50-93.
  • Pommerehne, W. W. ve Weck-Hannemann, H. (1996). Tax rates, tax administration an dincome tax evasion in Switzerland, Public Choice, 88(1-2), 161-170.
  • Profeta, P., Puglisi, R., ve Scabrosetti, S. (2013). Does democracy affect taxation and government spending? Evidence from developing countries, Journal of ComparativeEconomics, 41(3), 684-718.
  • Şahin, M. ve Hatırlı, S. A. (2016). Türkiye'de Vergi Uygulamaları ve Vergi Ahlakı İlişkisi: Trabzon, Giresun ve Gümüşhane İlleri Örneği, Gümüshane University Electronic Journal of the Institute of Social Science/Gümüshane Üniversitesi Sosyal Bilimler Enstitüsü Elektronik Dergisi, 7(18), 253-272.
  • Tekin, A., Güney, T., ve Sağdıç, E. N. (2018). Ekonomik Özgürlüğün Vergi Kaçakçılığı ve Sosyal Refah Üzerine Etkisi, Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(1), 1-13.
  • Torgler, B. (2005). Tax morale and direct democracy, European Journal of Political Economy, 21(2), 525-531.
  • Türedi, S. ve Topal, M. H. (2016). Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi, Eskişehir Osmangazi Üniversitesi İİBF Dergisi, Nisan, 11(1), 63-86.
  • United Nations (2019). Human Development Data (1990-2017), http://hdr.undp.org/en/data, (30.1.2019).
  • Zellner, A. (1962). An Efficient Method of Estimating Seemingly Unrelated Regressions and Tests for Aggregation Bias, Journal of the American statistical Association, 57(298), 348-368.
  • Zenginobuz, Ü., Adaman, F., Goksen, F., Savci, C., ve Tokgoz, M. E. (2010). Vergi, Temsiliyet ve Demokrasi İlişkisi Üzerine Türkiye'de Vatandaşların Algıları, Açık Toplum Enstitüsü Türkiye Temsilciliği ve Boğaziçi Üniversitesi Araştırma Fonu Ortak Araştırması, ISS/EC 2010-03
  • Ziari, R. ve Rahemi, H. (2013). The relationship between democracy and revenue of budget, International Journal of Management Sciencesand Business Research, ISSN (2226-8235) Vol-2, Issue 7, 17-21. http://www.ijmsbr.com/Vol%202,%20Issue%207%20paper%20(2).pdf, (25.11. 2018).
There are 32 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Mahmut Ünsal Şaşmaz 0000-0001-9485-3933

Publication Date June 30, 2019
Submission Date February 25, 2019
Acceptance Date September 23, 2019
Published in Issue Year 2019 Volume: 34 Issue: 2

Cite

APA Şaşmaz, M. Ü. (2019). OECD Ülkelerinde Demokratikleşme ve Vergi Gelirleri İlişkisi: Bootstrap Panel Nedensellik Analizi. İzmir İktisat Dergisi, 34(2), 265-277. https://doi.org/10.24988/ije.2019342841
İzmir Journal of Economics
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