Vergi Kaçakçılığının Sosyoekonomik Belirleyicileri: Avrupa Birliği Örneği

Year 2021, Volume: 36 Issue: 1, 155 - 170, 31.03.2021

Rana Dayıoğlu Erul

https://doi.org/10.24988/ije.202136111

Abstract

Bu çalışmanın amacı, vergi kaçakçılığının temel belirleyicilerini araştırmaktır. Buna göre sosyo-ekonomik belirleyiciler ile vergi kaçakçılığı arasındaki ilişki; panel veri analizi ile incelenmiştir. Avrupa Birliği verilerine dayanılarak yapılan analizin sonuçları, ekonomik değişkenlerin genel olarak ekonomik olmayan değişkenlere göre vergi kaçakçılığı üzerinde daha güçlü etkileri olduğunu göstermektedir. Bulgular, güçlü paraya erişimin düşük, sosyal sermaye, ekonomik kalite ve hukuk kurallarının etkinliğinin yüksek olduğu durumlarda, vergi kaçakçılığının daha düşük olduğunu göstermiştir. Bu sonuçların, politika belirlenme sürecinin, uluslararası düzeyde vergi kaçakçılığının temel belirleyicilerini anlayarak tasarlanması konusunda destekleyici olacağı düşünülmektedir.

Keywords

Vergi kaçakçılığı, ülkeler arası karşılaştırmalı analiz, güçlü paraya erişim, sosyal sermaye, ekonomik kalite, hukuk kurallarının etkinliği

Socio-Economic Determinants of Tax Evasion: Evidence from the European Union

Abstract

The purpose of this study is to investigate the key determinants of tax evasion across countries. Accordingly, the relationship between socio-economic determinants and tax evasion is examined by using panel data analysis. Based on the data for the European Union, the results show that economic variables have generally stronger effects than non-economic variables on tax evasion. The findings indicate that the lower the level of sound money and the higher level of social capital, economic quality and rule of law, the lower is the level of tax evasion across countries. These results may lead policy makers to design the policies by understanding the main determinants of tax evasion internationally.

Keywords

Tax evasion, cross-country analysis, sound money, social capital, economic quality, rule of law

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