OECD Ülkelerinde Vergi Çekiciliği Endeksi: Panel Veri Analizi

Year 2022, Issue: 117, 21 - 40, 27.04.2022

Mustafa Alpin Gülşen

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.

Keywords

Vergi Çekiciliği, OECD ülkeleri, Panel Analiz.

Tax Attracti̇veness Index In Oecd Countries: Panel Data Analysis

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.

Keywords

Tax attractiveness, OECD countries, Panel analysis

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