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OECD Ülkelerinde Vergi Çekiciliği Endeksi: Panel Veri Analizi

Year 2022, , 21 - 40, 27.04.2022
https://doi.org/10.33203/mfy.1033538

Abstract

Bu çalışma, 2007-2018 döneminde, Afrika-Orta Doğu, Asya-Pasifik, Avrupa ve Amerika bölgeleri ile bu bölgelerde yer alan 66 ülkenin vergi sisteminin çekiciliğini yapısal faktörler itibariyle incelemektedir. Vergi sistemleri, regülatör kalitesi, yolsuzluğun kontrolü, ticari açıklık ve kamu harcamaları/GSYH değişkenleri kullanılarak panel veri analizi yapılmıştır. Bulgulara göre Afrika-Orta Doğu, Asya-Pasifik ve 66 ülke analizinde regülatör kalitesinin vergi sistemlerinin çekiciliği üzerinde pozitif bir etkisi vardır. Yolsuzluğun kontrolü değişkeninin ise Afrika-Orta Doğu ve Asya-Pasifik bölgelerinde negatif bir etkisi bulunurken, Avrupa ve Amerika bölgelerinde pozitif etkisinin olduğu görülmüştür. Afrika-Orta Doğu, Avrupa ve 66 ülke analizinde kamu harcamalarının GSYH oranının vergi çekiciliği üzerindeki etkisi pozitiftir. Ticarete açıklık derecesinin ise vergi sisteminin çekiciliğinde etkisi yoktur.

References

  • Ahiakpor, J.C.W., & Amirkhalkhali, S. (1989). On the Difficulty of Eliminating Deficits with Higher Taxes: Some Canadian Evidence. Southern Economic Journal, 56, 4-31.
  • Arellano, M. (1987). Computing Robust Standard Errors for Within-Groups Estimators. Oxford Bulletin of Economics and Statistics, 49(4), 431-434.
  • Baltagi, B. H. (2005). Econometric Analysis of Panel Data. John Wiley & Sons, England.
  • Barro, R. J. (1974). Are Government Bonds Net Wealth?. Journal of Political Economy, 82, 1095-1117.
  • Bhargava, A., Franzini L., & Narendranathan W. (1982). Serial Correlation and The Fixed Effects Model. The Review of Economic Studies, 49(4), 533-549.
  • Borrmann, A., Matthias, B., & Silke, N. (2006). Institutional Quality and The Gains From Trade. Kyklos 59(3), s. 345-368.
  • Bottai, M. (2003). Confidence Regions When The Fisher Information is Zero. Biometrika, 90(1), 73-84.
  • Brown, M. B. ve Forsythe, A.B. (1974). Robust Tests For Equality of Variances. J. Amer. Statist. Assoc. 69, 364–367.
  • Djankov, S., McLiesh C., & Ramalho, R. M. (2006). Regulation and Growth. Economics Letters, 92(3), 395-401.
  • Edwards, S. (1992). Stabilization and Liberalization Policies in Central and Eastern Europe: Lessons From Latin America. New Jersey: Basil Blackwell Publishers.
  • Eicker, F. (1967). Limit Theorems For Regressions with Unequal and Dependent Errors. In Proceedings of The Fifth Berkeley Symposium on Mathematical Statistics and Probability: Statistics (pp. 59-82). University Of California Press.
  • Freund, C., & Bolaky, B. (2008). Trade, Regulations and Income, Journal of Development Economics, 87, 309-321.
  • Friedman, M. (1978). The Limitation of Tax Limitation”, Policy Review, 5, 7-14.
  • Froot, K. A. (1989). Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data. Journal of Financial and Quantitative Analysis, 24(3), 333-355.
  • Griffith, R., Miller, H., & O'Connell, M. (2014). Ownership of Intellectual Property and Corporate Taxation, Journal of Public Economics, 112, 12-23.
  • Guasch, J. L., & Hahn, R. W. (1999). The costs and benefits of regulation: implications for developing countries. The World Bank Research Observer, 14(1), 137-158.
  • Gumpert, A., Hines, Jr. R., & Schnitzer, M. (2012). The Use of Tax Havens in Exemption Regimes. CEPR Discussion Papers 8943.
  • Huber, P. J. (1967). The Behavior of Maximum Likelihood Estimates Under Nonstandard Conditions. In Proceedings of The Fifth Berkeley Symposium on Mathematical Statistics and Probability (pp. 221–233). Berkeley: University of California Press.
  • Jalilian, H., Kirkpatrick, C., & Parker, D. (2007). The Impact of Regulation on Economic Growth in Developing Countries: A Cross-Country Analysis. World Development, 35(1), 87-103.
  • Kaldor, N. (1980). The Role of Taxation in Economic Development. Essays on Economic Policy I, London: Duckworth.
  • Keller, S., & Schanz, D. (2013). Measuring Tax Attractiveness Across Countries. Quantitative Reserach in Taxation, Discussion Paper No:143.
  • Koeniger, J., & Silberberger, B. (2015). Regulation, Trade and Economic Growth. http://dx.doi.org/10.2139/ssrn.2635507 (12.09.2021).
  • Kornai, J. (1990). The Affinity Between Ownership Forms and Coordination Mechanisms: the Common Experience of Reform in Socialist Countries. Journal of Economic Perspectives, 4(3), 131-147.
  • Kutbay, H. (2020). Kutbay, H. Vergi Teşviki Uygulamasının Yatırım Çıkışları Üzerindeki Etkisi: Gelişmekte Olan Ülkeler İçin Panel Veri Analiz. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 5(2), 245-253.
  • Levene, H. (1960). Robust Testes for Equality of Variances. In Contributions to Probability and Statistics (I. Olkin, ed.). Stanford University Press.
  • Muraközy, L. (2010). The Centrally Planned Invisible Hand-the Case of Hungary (No. 119). Tıger Working Paper Series, Warsaw.
  • Mutti, J., & Grubert, H. (2009). The Effect of Taxes on Royalties And the Migration of Intangible Assets Abroad, in Marshall Reinsdorf and Slaughter, Matthew J. (eds.). International Trade in Services And Intangibles in The Era of Globalization (pp. 111-138), Chicago: University of Chicago Press.
  • North, D. (1991). Institutions. Journal of Economic Perspectives, 5(1), 97-112.
  • Parker, D. (1999). Regulation of Privatised Public Utilities in the UK: Performance and Governance. International Journal of Public Sector Management, 12(3), 213-235.
  • Remeur, C. (2018). Listing of Tax Havens by The EU. EPRS| European Parliamentary Research Service, European Parliament. Rogers, W. H. (1993). Regression Standart Errors in Clustered Samples. Stata Technical Bulletin, 13, 19-23.
  • Schanz, D., Keller, S., Dinkel, A., Fritz J., & Grosselfinger, G. (2017). The Tax Attractiveness İndex: Methodology. http://dx.doi.org/10.2139/ssrn.3013603 (14.09.2021).
  • Shlapentokh, V. (2013). Corruption, The Power of State and Big Business in Soviet and PostSoviet Regimes. Communist and Post-Communist Studies, 46(1), 147-158. Torgler, B. (2012). Tax Morale, Eastern Europe And European Enlargment. Communist and Post-Communist Studies, 45 (1-2), 11-25.
  • White, H. (1980). A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity. Econometrica: journal of the Econometric Society, 817-838.

Tax Attracti̇veness Index In Oecd Countries: Panel Data Analysis

Year 2022, , 21 - 40, 27.04.2022
https://doi.org/10.33203/mfy.1033538

Abstract

This study examines the attractiveness of the tax system of OECD countries in terms of structural factors in the 2007-2018 period. According to the findings, regulator quality has a positive effect on the attractiveness of tax systems in Africa-Middle East, Asia-Pacific, and 66 countries. The control of corruption variable, on the other hand, has a negative effect in Africa-Middle East and Asia-Pacific regions, and a positive effect in Europe and America. In the analysis of Africa-Middle East, Europe, and 66 countries, the effect of public expenditures on the tax attractiveness of the GDP ratio is positive.

References

  • Ahiakpor, J.C.W., & Amirkhalkhali, S. (1989). On the Difficulty of Eliminating Deficits with Higher Taxes: Some Canadian Evidence. Southern Economic Journal, 56, 4-31.
  • Arellano, M. (1987). Computing Robust Standard Errors for Within-Groups Estimators. Oxford Bulletin of Economics and Statistics, 49(4), 431-434.
  • Baltagi, B. H. (2005). Econometric Analysis of Panel Data. John Wiley & Sons, England.
  • Barro, R. J. (1974). Are Government Bonds Net Wealth?. Journal of Political Economy, 82, 1095-1117.
  • Bhargava, A., Franzini L., & Narendranathan W. (1982). Serial Correlation and The Fixed Effects Model. The Review of Economic Studies, 49(4), 533-549.
  • Borrmann, A., Matthias, B., & Silke, N. (2006). Institutional Quality and The Gains From Trade. Kyklos 59(3), s. 345-368.
  • Bottai, M. (2003). Confidence Regions When The Fisher Information is Zero. Biometrika, 90(1), 73-84.
  • Brown, M. B. ve Forsythe, A.B. (1974). Robust Tests For Equality of Variances. J. Amer. Statist. Assoc. 69, 364–367.
  • Djankov, S., McLiesh C., & Ramalho, R. M. (2006). Regulation and Growth. Economics Letters, 92(3), 395-401.
  • Edwards, S. (1992). Stabilization and Liberalization Policies in Central and Eastern Europe: Lessons From Latin America. New Jersey: Basil Blackwell Publishers.
  • Eicker, F. (1967). Limit Theorems For Regressions with Unequal and Dependent Errors. In Proceedings of The Fifth Berkeley Symposium on Mathematical Statistics and Probability: Statistics (pp. 59-82). University Of California Press.
  • Freund, C., & Bolaky, B. (2008). Trade, Regulations and Income, Journal of Development Economics, 87, 309-321.
  • Friedman, M. (1978). The Limitation of Tax Limitation”, Policy Review, 5, 7-14.
  • Froot, K. A. (1989). Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data. Journal of Financial and Quantitative Analysis, 24(3), 333-355.
  • Griffith, R., Miller, H., & O'Connell, M. (2014). Ownership of Intellectual Property and Corporate Taxation, Journal of Public Economics, 112, 12-23.
  • Guasch, J. L., & Hahn, R. W. (1999). The costs and benefits of regulation: implications for developing countries. The World Bank Research Observer, 14(1), 137-158.
  • Gumpert, A., Hines, Jr. R., & Schnitzer, M. (2012). The Use of Tax Havens in Exemption Regimes. CEPR Discussion Papers 8943.
  • Huber, P. J. (1967). The Behavior of Maximum Likelihood Estimates Under Nonstandard Conditions. In Proceedings of The Fifth Berkeley Symposium on Mathematical Statistics and Probability (pp. 221–233). Berkeley: University of California Press.
  • Jalilian, H., Kirkpatrick, C., & Parker, D. (2007). The Impact of Regulation on Economic Growth in Developing Countries: A Cross-Country Analysis. World Development, 35(1), 87-103.
  • Kaldor, N. (1980). The Role of Taxation in Economic Development. Essays on Economic Policy I, London: Duckworth.
  • Keller, S., & Schanz, D. (2013). Measuring Tax Attractiveness Across Countries. Quantitative Reserach in Taxation, Discussion Paper No:143.
  • Koeniger, J., & Silberberger, B. (2015). Regulation, Trade and Economic Growth. http://dx.doi.org/10.2139/ssrn.2635507 (12.09.2021).
  • Kornai, J. (1990). The Affinity Between Ownership Forms and Coordination Mechanisms: the Common Experience of Reform in Socialist Countries. Journal of Economic Perspectives, 4(3), 131-147.
  • Kutbay, H. (2020). Kutbay, H. Vergi Teşviki Uygulamasının Yatırım Çıkışları Üzerindeki Etkisi: Gelişmekte Olan Ülkeler İçin Panel Veri Analiz. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 5(2), 245-253.
  • Levene, H. (1960). Robust Testes for Equality of Variances. In Contributions to Probability and Statistics (I. Olkin, ed.). Stanford University Press.
  • Muraközy, L. (2010). The Centrally Planned Invisible Hand-the Case of Hungary (No. 119). Tıger Working Paper Series, Warsaw.
  • Mutti, J., & Grubert, H. (2009). The Effect of Taxes on Royalties And the Migration of Intangible Assets Abroad, in Marshall Reinsdorf and Slaughter, Matthew J. (eds.). International Trade in Services And Intangibles in The Era of Globalization (pp. 111-138), Chicago: University of Chicago Press.
  • North, D. (1991). Institutions. Journal of Economic Perspectives, 5(1), 97-112.
  • Parker, D. (1999). Regulation of Privatised Public Utilities in the UK: Performance and Governance. International Journal of Public Sector Management, 12(3), 213-235.
  • Remeur, C. (2018). Listing of Tax Havens by The EU. EPRS| European Parliamentary Research Service, European Parliament. Rogers, W. H. (1993). Regression Standart Errors in Clustered Samples. Stata Technical Bulletin, 13, 19-23.
  • Schanz, D., Keller, S., Dinkel, A., Fritz J., & Grosselfinger, G. (2017). The Tax Attractiveness İndex: Methodology. http://dx.doi.org/10.2139/ssrn.3013603 (14.09.2021).
  • Shlapentokh, V. (2013). Corruption, The Power of State and Big Business in Soviet and PostSoviet Regimes. Communist and Post-Communist Studies, 46(1), 147-158. Torgler, B. (2012). Tax Morale, Eastern Europe And European Enlargment. Communist and Post-Communist Studies, 45 (1-2), 11-25.
  • White, H. (1980). A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity. Econometrica: journal of the Econometric Society, 817-838.
There are 33 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Mustafa Alpin Gülşen 0000-0002-2860-4469

Publication Date April 27, 2022
Submission Date December 7, 2021
Published in Issue Year 2022

Cite

APA Gülşen, M. A. (2022). OECD Ülkelerinde Vergi Çekiciliği Endeksi: Panel Veri Analizi. Maliye Ve Finans Yazıları(117), 21-40. https://doi.org/10.33203/mfy.1033538

Dergi özellikle maliye, finans ve bankacılık alanlarında faaliyet göstermektedir.