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Küreselleşmenin Vergi Gelirleri Üzerindeki Etkisi: AB Üyesi Geçiş Ekonomileri Örneği

Year 2023, Volume: 13 Issue: 2, 1697 - 1716, 24.07.2023
https://doi.org/10.48146/odusobiad.1216102

Abstract

Küreselleşme serbest piyasa ekonomisinin önündeki engelleri azaltan ve dünya ticaretinin gelişmesine katkı sağlayan bir süreçtir. Bu süreçle birlikte, ülkelerin ekonomik ve mali yapılarında önemli değişiklikler meydana gelmiştir. Özellikle sermayenin ulusal sınırları aşması ve dünyada serbestçe dolaşımı, ülkelerin vergi politikalarının değişmesine neden olmuştur. Bu kapsamda ortaya çıkan vergi rekabeti nedeniyle ülkeler başta vergi oranları olmak üzere çeşitli vergisel ayrıcalıklara ilişkin düzenlemeler yapmıştır. Küreselleşme nedeniyle ülkelerin vergi yapılarında meydana gelen değişiklikler vergi gelirlerini etkilemektedir. Çalışmanın amacı, 1995-2019 yılları arasında AB’ye üye 11 geçiş ekonomisinde küreselleşme ve vergi gelirleri arasındaki ilişkinin tespit edilmesidir. Bu kapsamda Durbin-Hausman (2008) panel eşbütünleşme testi ve panel VECM nedensellik testinden faydalanılmıştır. Elde edilen bulgulara göre, AB üyesi geçiş ekonomilerinde küreselleşme ve vergi gelirlerinin uzun dönemde birlikte hareket ettiği ve küreselleşmenin vergi gelirleri üzerinde olumlu etki yarattığı sonucuna ulaşılmıştır. Nedensellik analizi göre küreselleşmenin hem kısa dönemde hem de uzun dönemde vergi gelirlerinin nedeni olduğu sonucuna ulaşılmıştır. Paneli oluşturan ülkelerde vergi gelirlerinin küreselleşmeden etkilendiği söylenebilmektedir.

References

  • Adam, A., & Kammas, P. (2007). Tax Policies in A Globalized World: Is It Politics After All?. Public Choice, 133, 321-341. https://doi.10.1007/s11127-007-9190-9
  • Adams, S. (2008). Globalization and Income Inequality: Implications for Intellectual Property Rights. Journal of Policy Modeling, 30, 725–735. https://doi.org/10.1016/j.jpolmod.2007.10.005
  • Aktel, M. (2001). Küreselleşme Süreci ve Etki Alanları. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(2), 193-202.
  • Alessandro, A. (2019). U.S. Tax Policy in Light of Globalization and Growing Inequality. San Diego International Law Journal, 21(1), 242-293.
  • Arrighi, G. (1999). The Global Market. Journal of World-Systems Research, 5(2), 216-251. https://doi.org/10.5195/jwsr.1999.129
  • Asher, M. G., & Rajan, R. S. (2001). Globalization and Tax Systems: Implications for Developing Countries with Particular Reference to Southeast Asia. ASEAN Economic Bulletin, 18(1), 119-139.
  • Atsan, E. (2017). The Determinants of Tax Capacity and Tax Effort in Turkey for The Period of 1984-2012. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10(4), 214-234. https://doi.10.25287/ohuiibf.339753
Year 2023, Volume: 13 Issue: 2, 1697 - 1716, 24.07.2023
https://doi.org/10.48146/odusobiad.1216102

Abstract

References

  • Adam, A., & Kammas, P. (2007). Tax Policies in A Globalized World: Is It Politics After All?. Public Choice, 133, 321-341. https://doi.10.1007/s11127-007-9190-9
  • Adams, S. (2008). Globalization and Income Inequality: Implications for Intellectual Property Rights. Journal of Policy Modeling, 30, 725–735. https://doi.org/10.1016/j.jpolmod.2007.10.005
  • Aktel, M. (2001). Küreselleşme Süreci ve Etki Alanları. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(2), 193-202.
  • Alessandro, A. (2019). U.S. Tax Policy in Light of Globalization and Growing Inequality. San Diego International Law Journal, 21(1), 242-293.
  • Arrighi, G. (1999). The Global Market. Journal of World-Systems Research, 5(2), 216-251. https://doi.org/10.5195/jwsr.1999.129
  • Asher, M. G., & Rajan, R. S. (2001). Globalization and Tax Systems: Implications for Developing Countries with Particular Reference to Southeast Asia. ASEAN Economic Bulletin, 18(1), 119-139.
  • Atsan, E. (2017). The Determinants of Tax Capacity and Tax Effort in Turkey for The Period of 1984-2012. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10(4), 214-234. https://doi.10.25287/ohuiibf.339753
Year 2023, Volume: 13 Issue: 2, 1697 - 1716, 24.07.2023
https://doi.org/10.48146/odusobiad.1216102

Abstract

References

  • Adam, A., & Kammas, P. (2007). Tax Policies in A Globalized World: Is It Politics After All?. Public Choice, 133, 321-341. https://doi.10.1007/s11127-007-9190-9
  • Adams, S. (2008). Globalization and Income Inequality: Implications for Intellectual Property Rights. Journal of Policy Modeling, 30, 725–735. https://doi.org/10.1016/j.jpolmod.2007.10.005
  • Aktel, M. (2001). Küreselleşme Süreci ve Etki Alanları. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(2), 193-202.
  • Alessandro, A. (2019). U.S. Tax Policy in Light of Globalization and Growing Inequality. San Diego International Law Journal, 21(1), 242-293.
  • Arrighi, G. (1999). The Global Market. Journal of World-Systems Research, 5(2), 216-251. https://doi.org/10.5195/jwsr.1999.129
  • Asher, M. G., & Rajan, R. S. (2001). Globalization and Tax Systems: Implications for Developing Countries with Particular Reference to Southeast Asia. ASEAN Economic Bulletin, 18(1), 119-139.
  • Atsan, E. (2017). The Determinants of Tax Capacity and Tax Effort in Turkey for The Period of 1984-2012. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10(4), 214-234. https://doi.10.25287/ohuiibf.339753

The Impact of Globalization on Tax Revenues: The Case of EU Member Transition Economies

Year 2023, Volume: 13 Issue: 2, 1697 - 1716, 24.07.2023
https://doi.org/10.48146/odusobiad.1216102

Abstract

Globalisation is a process that reduces the barriers to the free market economy and contributes to the development of world trade. Along with this process, significant changes have occurred in the economic and financial structures of the countries. The fact that the capital exceeds the national borders and freely circulates worldwide has caused the countries’ tax policies to change. Due to the tax competition that emerged in this context, governments have made arrangements for various tax privileges, especially tax rates. Changes in tax structures of countries affect tax revenues due to globalisation. The study aims to determine the relationship between globalisation and tax revenues in 11 transition economies that are members of the EU between 1995-2019. In this context, Durbin-Hausman’s (2008) panel cointegration and VECM causality tests were used. According to the findings, it has been concluded that globalisation and tax revenues act together in the long term in EU member transition economies and that globalisation positively affects tax revenues. According to the causality analysis, it has been concluded that globalisation is the cause of tax revenues both in the short and the long run. It can be said that tax revenues in the countries that constitute the panel are affected by globalisation.

References

  • Adam, A., & Kammas, P. (2007). Tax Policies in A Globalized World: Is It Politics After All?. Public Choice, 133, 321-341. https://doi.10.1007/s11127-007-9190-9
  • Adams, S. (2008). Globalization and Income Inequality: Implications for Intellectual Property Rights. Journal of Policy Modeling, 30, 725–735. https://doi.org/10.1016/j.jpolmod.2007.10.005
  • Aktel, M. (2001). Küreselleşme Süreci ve Etki Alanları. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(2), 193-202.
  • Alessandro, A. (2019). U.S. Tax Policy in Light of Globalization and Growing Inequality. San Diego International Law Journal, 21(1), 242-293.
  • Arrighi, G. (1999). The Global Market. Journal of World-Systems Research, 5(2), 216-251. https://doi.org/10.5195/jwsr.1999.129
  • Asher, M. G., & Rajan, R. S. (2001). Globalization and Tax Systems: Implications for Developing Countries with Particular Reference to Southeast Asia. ASEAN Economic Bulletin, 18(1), 119-139.
  • Atsan, E. (2017). The Determinants of Tax Capacity and Tax Effort in Turkey for The Period of 1984-2012. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10(4), 214-234. https://doi.10.25287/ohuiibf.339753
There are 7 citations in total.

Details

Primary Language Turkish
Subjects Economic Integration
Journal Section RESEARCH ARTICLE
Authors

Ebru Karaş 0000-0003-0625-3722

Publication Date July 24, 2023
Submission Date December 8, 2022
Published in Issue Year 2023 Volume: 13 Issue: 2

Cite

APA Karaş, E. (2023). Küreselleşmenin Vergi Gelirleri Üzerindeki Etkisi: AB Üyesi Geçiş Ekonomileri Örneği. Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi, 13(2), 1697-1716. https://doi.org/10.48146/odusobiad.1216102

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