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MEASURING OF THE TAX GAP IN THE OECD COUNTRIES FOR THE PERIOD 2010-2015

Year 2019, , 1010 - 1023, 01.12.2019
https://doi.org/10.17130/ijmeb.2019456395

Abstract

The tax gap is a new concept in public finance. It is important to estimate the tax gap of a country in order to estimate the amount of lost taxes and to determine policies for risky areas. Therefore, this paper explains the methodology used to examine the tax gap and calculates the tax gap for all OECD countries over 2010-2015. This paper uses the GDP size across countries so as to demonstrate the overall level of the shadow economy. Finally, the tax gap for all OECD countries from 2010 to 2015 is calculated for the first time

References

  • Akbey, F. (2014). Türkiye’de vergi denetimi ve gelirleri üzerine bir inceleme. Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 29 (1), 63-103.
  • Ay, H. (2017). Kamu Maliyesi. İzmir:Albi Yayıncılık.
  • Gemmell N., & Hasseldine J.(2012). The tax gap: A methodological review. Working Paper 09/2012.
  • Harremi, M. (2014). A simple analysis of the tax gap balkan region. Mediterranean Journal of Social Sciences, 5, 365-372.
  • HMRC. (2012). Measuring tax gaps. Erişim tarihi:24 Ocak 2019, https://www.gov.uk/government/ sta- tistics/measuring-tax-gaps
  • Holmgren, R.D. (2013). The internal revenue service needs to improve the comprehensiveness, accuracy, reliability, and timeliness of the tax gap estimate. Department of the Treasury, Washington.
  • Karakurt, B. & Öz E. (2007). Türk gelir idaresinde yeniden yapılanma ve gelinen nokta. Finans Politik & Ekonomik Yorumlar, 510, 80-90.
  • Khwaja, M. S. & Iyer I. (2014). Revenue potential, tax space, and tax gap, a comparative analysis. The World Bank.
  • Kuhen, Z. (2014). Tax rates, governance, and the informal economy in high-income countries. Economic Inquiry, 51, 405-430.
  • Medina L., & Schneider F. (2018). Shadow economies around the world: what did we learn over the last 20 years? IMF Working Paper,WP/18/17.
  • O’Doherty, M. (2014).Thinking and learning in the tax evasion game. Fiscal Studies, 35, 297-339.
  • Raczkowski, K. & Mróz B. (2018). Tax gap in the global economy. Journal of Money Laundering Control, 4, 567-583.
  • Raczkowski, K. (2015). Measuring the tax gap in the european economy. Journal of Economics and Management, 3, 58-72.
  • Schneider F. (2002). The size and development of the shadow economies of 22 transition and 21 OECD countries. IZA Discussion Paper No. 514.
  • Schneider, F. & Buehn, A. (2012). Shadow economies in highly developed OECD countries: what are the driving forces? IZA Discussion Series, 6891, 1-32.
  • Uçanok, O. (2014). Vergi açığı. Vergi Dünyası, 399, 29-31.
  • Villios, S. (2012). Measuring the tax gap of business taxpayers in Australia. Revenue Law Journal, 21, 2-21.

2010-2015 DÖNEMİ İTİBARİYLE OECD ÜLKELERİNDE VERGİ AÇIĞININ ÖLÇÜLMESİ

Year 2019, , 1010 - 1023, 01.12.2019
https://doi.org/10.17130/ijmeb.2019456395

Abstract

Vergi açığı kamu maliyesi yazınına yeni girmiş bir kavramdır. Kayıp vergilerin miktarını tahmin edebilmek ve riskli alanlara yönelik politikalar belirleyebilmek amacıyla bir ülkenin vergi açığının tahmin edilmesi önemlidir. Bu nedenle, çalışmada, 2010-2015 yılları arasındaki tüm OECD ülkeleri için vergi açığı incelenmiş ve vergi açığını hesaplamak için kullanılan metodoloji ortaya koyulmaya çalışılmıştır. Ülkeler genelinde kayıtdışı ekonominin genel seviyesini göstermek amacıyla GSYİH boyutu kullanılmıştır. Son olarak, ilk kez, 2010-2015 yılları arasında tüm OECD ülkeleri için vergi açığı hesaplamaları yapılmıştır.

References

  • Akbey, F. (2014). Türkiye’de vergi denetimi ve gelirleri üzerine bir inceleme. Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 29 (1), 63-103.
  • Ay, H. (2017). Kamu Maliyesi. İzmir:Albi Yayıncılık.
  • Gemmell N., & Hasseldine J.(2012). The tax gap: A methodological review. Working Paper 09/2012.
  • Harremi, M. (2014). A simple analysis of the tax gap balkan region. Mediterranean Journal of Social Sciences, 5, 365-372.
  • HMRC. (2012). Measuring tax gaps. Erişim tarihi:24 Ocak 2019, https://www.gov.uk/government/ sta- tistics/measuring-tax-gaps
  • Holmgren, R.D. (2013). The internal revenue service needs to improve the comprehensiveness, accuracy, reliability, and timeliness of the tax gap estimate. Department of the Treasury, Washington.
  • Karakurt, B. & Öz E. (2007). Türk gelir idaresinde yeniden yapılanma ve gelinen nokta. Finans Politik & Ekonomik Yorumlar, 510, 80-90.
  • Khwaja, M. S. & Iyer I. (2014). Revenue potential, tax space, and tax gap, a comparative analysis. The World Bank.
  • Kuhen, Z. (2014). Tax rates, governance, and the informal economy in high-income countries. Economic Inquiry, 51, 405-430.
  • Medina L., & Schneider F. (2018). Shadow economies around the world: what did we learn over the last 20 years? IMF Working Paper,WP/18/17.
  • O’Doherty, M. (2014).Thinking and learning in the tax evasion game. Fiscal Studies, 35, 297-339.
  • Raczkowski, K. & Mróz B. (2018). Tax gap in the global economy. Journal of Money Laundering Control, 4, 567-583.
  • Raczkowski, K. (2015). Measuring the tax gap in the european economy. Journal of Economics and Management, 3, 58-72.
  • Schneider F. (2002). The size and development of the shadow economies of 22 transition and 21 OECD countries. IZA Discussion Paper No. 514.
  • Schneider, F. & Buehn, A. (2012). Shadow economies in highly developed OECD countries: what are the driving forces? IZA Discussion Series, 6891, 1-32.
  • Uçanok, O. (2014). Vergi açığı. Vergi Dünyası, 399, 29-31.
  • Villios, S. (2012). Measuring the tax gap of business taxpayers in Australia. Revenue Law Journal, 21, 2-21.
There are 17 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Nazlı Keyifli This is me

Publication Date December 1, 2019
Published in Issue Year 2019

Cite

APA Keyifli, N. (2019). 2010-2015 DÖNEMİ İTİBARİYLE OECD ÜLKELERİNDE VERGİ AÇIĞININ ÖLÇÜLMESİ. Uluslararası Yönetim İktisat Ve İşletme Dergisi, 15(4), 1010-1023. https://doi.org/10.17130/ijmeb.2019456395