THE EFFECT OF TAXES ON DEMOCRACY: THE CASE OF OECD COUNTRIES

Year 2021, Volume: 14 Issue: 1, 255 - 275, 30.06.2021

Çağlayan Tabar Göksel Karaş

https://doi.org/10.37093/ijsi.950592

Cited By: 2

Abstract

The aim of this study is to investigate the effect of taxes on democracy. In the study, 37 OECD countries were taken as a sample and the data between 2010-2019 were used annually. The study was conducted using panel regression method. In the study where two different models were created, the effect of both tax burden and tax structure on democracy was investigated. According to the results, the effect of tax burden on democracy was found to be statistically significant and positive. In terms of tax sutructures, while the effect of indirect taxes on democracy was found to be statistically significant and negative, the effect of direct taxes on democracy was found to be significant and positive.

Keywords

Tax burden, Tax structure, Democracy, Panel Regression, OECD

VERGİLERİN DEMOKRASİ ÜZERİNDEKİ ETKİSİ: OECD ÜLKELERİ ÖRNEĞİ

Abstract

Bu çalışmanın amacı vergilerin demokrasi üzerindeki etkisini incelemektir. Çalışmada 37 OECD ülkesi örneklem olarak alınmış ve 2010-2019 yılları arasındaki veriler yıllık olarak kullanılmıştır. Çalışma panel regresyon yöntemi kullanılarak yapılmıştır. İki farklı modelin oluşturulduğu çalışmada, hem vergi yükünün hem de vergi yapısının demokrasi üzerindeki etkisi araştırılmıştır. Elde edilen sonuçlara göre vergi yükünün demokrasi üzerindeki etkisi istatiksel olarak anlamlı ve pozitif bulunmuş, vergi türleri itibariyle ise dolaylı vergilerin demokrasi üzerindeki etkisi istatiksel olarak anlamlı ve negatif bulunurken, dolaysız vergilerin demokrasi üzerindeki etkisi anlamlı ve pozitif bulunmuştur.

Keywords

Vergi yükü, Vergi yapısı, Demokrasi, Panel Regresyon, OECD

References

• Akdoğan, Abdurrahman (2009). Kamu Maliyesi. Ankara: Gazi Kitapevi.
• Altunbas, Yener; Thornton, John (2011). “Does Paying Taxes Improve the Quality of Governance? Cross- Country Evidence”. Poverty & Public Policy, 3(3), 1-17.
• Baltagi, Badi H.; Wu, Ping X. (1999), “Unequally Spaced Panel Data Regressions With Ar(1) Disturbances”. Econometric Theory, 15, 814–823.
• Baskaran, Thushyanthan (2014). “Taxation and Democratization”. World Development, 56(4), 287–301.
• Beblawi, Hazem (1987). “The Rentier State in the Arab World”. Arab Studies Quarterly, 9(4), 383-398.
• Beck, Nathaniel; Katz, Jonathan N. (1995). “What to do (and not to do) with Time-Series Cross-Section Data”. The American Political Science Review, 89(3), 634-647.
• Bhargava, A.; Franzini, L.; Narendranathan, W. (1982). “Serial Correlation and the Fixed Effects Model”. Review of Economic Studies, 49, 533-549.
• Brautigam, Deborah A., (2008). “Introduction: Taxation and State-Building in Developing Countries“. Brautigam, Deborah A.; Fjeldstad, Odd-Helge; Moore, Mick (Eds.). Taxation and State-Building in Developing Countries: Capacity and Consent, London: Cambridge University Press, 1-33.
• Breusch, P.; Pagan, A. R. (1980). “The Lagrange Multiplier Test and its Applications to Model Specification in Econometrics”. The Review of Economic Studies, 47(1), 239-253.
• Çağan, Nami (1980). “Demokratik Sosyal Hukuk Devletinde Vergilendirme”. Ankara Üniversitesi Hukuk Fakültesi Dergisi, 37(1), 129-151.
• Çağan, Nami (1982). Vergilendirme Yetkisi. İstanbul: Kazancı Hukuk Yayınları.
• Gray, Matthew (2011). A Theory of “Late Rentierism” in the Arab States of the Gulf. Center for International and Regional Studies Occasional Paper No. 7.
• Greene, William H. (2003). Econometric Analysis. New Jersey: Prentice Hall.
• Gur, Nurullah (2014). “Taxation and Democracy: An Instrumental Variable Approach”. Applied Economics Letters, 21(11), 763-766.
• Hausman, J. A. (1978), “Specification Tests in Econometrics”. Econometrica, 46(6), 1251-1271.
• Huntington, Samuel P., (1991). The Third Wave: Democratization in the Late Twentieth Century. Norman: University of Oklahoma Press.
• Juul, Kristine (2006). “Decentralization, Local Taxation and Citizenship in Senegal”. Development and Change, 37(4), 821–846.
• Kato, Junko; Tanaka, Seiki (2019). “Does Taxation Lose its Role in Contemporary Democratisation? State Revenue Production Revisited in The Third Wave of Democratisation”. European Journal of Political Research, 58(1), 184-208.
• Kılıçer, Erkan; Ay, Fehime Ceren; Ataer, Sinan (2016). “Katalaksi Kavramı Çerçevesinde Vergileme Demokrasi İlişkisi: Türkiye-OECD Karşılaştırmalı Analizi”. Finans Politik & Ekonomik Yorumlar, 53(612), 35-50.
• Montesquieu, Charles De. (1748[1989]). “The Spirit of the Laws”, Cohler, Anne. M.; Miller, Basia Corolyn; Stone, Harold Samuel (Eds.), Cambridge Texts in the History of Political Thought, Cambridge: Cambridge University Press.
• OECD, https://stats.oecd.org/Index.aspx?DataSetCode=REV, (Erişim: 15.01.2021)
• Ömercioğlu, Abdullah (2018). Vergi Demokrasisi. Ankara: Gazi Kitabevi.
• Profeta, Paola; Puglisi, Riccardo; Scabrosetti, Simona (2013). “Does Democracy Affect Taxation and Government Spending? Evidence from Developing Countries”. Journal of Comparative Economics, 41(3), 684-718.
• Ross, Michael L. (2004). “Does Taxation Lead to Representation?”. British Journal of Political Sciences, 34(2), 229-249.
• Saraçoğlu, Fatih. Erul, Rana Dayıoğlu. Kaplan, Emin Ahmet (2020). “Kamu Yönetiminde Vergi-Demokrasi İlişkisi: Montesquieu Paradoksunun Türkiye İçin Sınanması”. Vergi Sorunları Dergisi, 384, 43-57.
• Selen, Ufuk; Tarhan, A. Bora (2014). Türkiye’de Bütçe Algısı. Bursa.
• Şen, İsa; Sağbaş, İsa (2020). Vergi Teorisi ve Politikası. Ankara: Arıkan Yayınları.
• The Economist Intelligence Unit, (The EIU), https://www.eiu.com/n/campaigns/democracy-index-2020/, (Erişim: 15.01.2021).
• Türedi, Salih; Topal, Mehmet Hanefi (2016). “Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi”. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 11(1), 63-86.
• Ün, Turgut (2015). “Stata ile Panel Veri Analizi”. Güriş, Selahattin (Ed.), Stata ile Panel Veri Modelleri, İstanbul: Der Yayınları.
• Yerdelen Tatoğlu, Ferda (2016). Panel Veri Ekonometrisi. İstanbul: Beta Yayıncılık.
• Zenginobuz, Ünal; Adaman, Fikret; Gökşen, Fatoş; Savcı, Çağrı; Tokgöz, Emre (2010). Vergi, Temsiliyet Ve Demokrasi İlişkisi Üzerine Türkiye’de Vatandaşların Algıları. İstanbul: Açık Toplum Vakfı.