A Study On The Relationship Between Welfare Levels And Tax Revenues: Empirical Evidence From The Cities Of The TRC2 And TRC3 Regions

Year 2025, Volume: 18 Issue: 2, 987 - 998, 15.03.2025

Şahin Ay , Süleyman Çelik

https://doi.org/10.35674/kent.1544213

Abstract

ABSTRACT
The relationship between tax revenues and welfare levels is a significant research trend in terms of economic development and social equity. Increasing tax revenues is critical in enabling governments to provide better services to their citizens and, in the long run, enhance the overall welfare level. However, it is known that the policies implemented and the steps taken do not consistently achieve the desired success and may sometimes lead to social unrest. Economic and fiscal policies aimed at reducing regional disparities in development create variable effects on different macroeconomic indicators across regions. The purpose of this study is to empirically examine the impact of tax revenues on welfare levels in the TRC2 (Diyarbakır and Şanlıurfa) and TRC3 (Mardin, Batman, Siirt, and Şırnak) regions located in Türkiye’s Southeastern Anatolia Region. The research covers the period from 2004 to 2022 and employs panel data analysis methods. The findings indicate a cointegration relationship between tax revenues and welfare levels, with causality from tax revenues to welfare levels. Furthermore, coefficient estimations suggest that increases in tax revenues reduce welfare levels for the panel as a whole. However, when examining city-specific results, the opposite outcomes were observed in the Turkish cities of Mardin and Şırnak, where increases in tax revenues positively impacted welfare levels.
Keywords: Tax Revenues, Welfare Levels, TRC2, TRC3, Panel Data Analysis

Keywords

Tax Revenues, Welfare Levels, TRC2, TRC3, Panel Data Analysis

Refah Düzeyi ve Vergi Gelirleri İlişkisinin İncelenmesi: TRC2 ve TRC3 Bölgesi Şehirlerine Yönelik Ampirik Kanıtlar

Abstract

ÖZ
Vergi gelirleri ile refah düzeyi arasındaki ilişki, ekonomik kalkınma ve sosyal eşitlik açısından önemli bir araştırma konusudur. Vergi gelirlerinin arttırılması, devletlerin vatandaşlarına daha iyi hizmet sunabilmesi ve uzun vadede refah seviyesini yükseltebilmesi için kritik bir rol oynamaktadır. Ancak, uygulanan politikaların ve atılan adımların her zaman istenilen başarıya ulaşmadığı ve bazı durumlarda toplumsal huzursuzluğa yol açtığı bilinmektedir. Bölgeler arası gelişmişlik farklarını azaltma amacıyla uygulanan ekonomik ve mali politikalar, farklı bölgelerde çeşitli makroekonomik göstergeler üzerinde değişken etkiler yaratmaktadır. Bu çalışmanın amacı, Türkiye'nin Güneydoğu Anadolu Bölgesi'nde yer alan TRC2 (Diyarbakır ve Şanlıurfa) ve TRC3 (Mardin, Batman, Siirt ve Şırnak) bölgelerindeki vergi gelirlerinin refah düzeyi üzerindeki etkilerini ampirik olarak incelemektir. Araştırma 2004-2022 dönemini kapsamakta olup panel veri analizi yöntemi kullanılmıştır. Elde edilen bulgulara göre vergi gelirleri ile refah düzeyi arasında eşbütünleşme olduğu görülmüş ve vergi gelirlerinden refah düzeyine doğru nedensellik olduğu belirlenmiştir. Ayrıca katsayı tahmincilerinden elde edilen sonuçlar panelin geneli için vergi gelirlerindeki artışın refah düzeyini azalttığı yönündedir. Ancak şehir bazında sonuçlar incelendiğinde Mardin ve Şırnak illerinde tersi sonuçlara ulaşılmıştır. Vergi gelirlerinde meydana gelen artışların bu şehirlerde refah düzeyini pozitif yönde etkilediğini göstermektedir.
Anahtar Kelimeler: Vergi Gelirleri, Refah Düzeyi, TRC2,TRC3,Panel Veri Analizi

Keywords

Vergi Gelirleri, Refah Düzeyi, TRC2, TRC3, Panel Veri Analizi

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