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Vergi Gelirlerini Etkileyen Bir Faktör Olarak Ekonomik Özgürlükler: OECD Ülkeleri Üzerinde Bir Analiz

Year 2020, Volume: 21 Issue: 1, 137 - 161, 03.07.2020

Ercan Bahtiyar , Hakkı Odabaş

https://doi.org/10.17494/ogusbd.763561
Cited By: 4

Abstract

Ekonomik olarak özgür bir toplumun gelişmiş bir toplum olduğu öngörülür. Gelişmiş toplumlarda ise elde edilen vergi gelirlerinin aynı oranda yüksek olduğu görülmektedir. Bu doğrultuda ekonomik özgürlükler ile vergi gelirleri arasındaki ilişki, vergi oranı uygulamalarından ziyade toplumdaki her bireyin adil bir şekilde vergilendirildiğinin farkında olarak iktisadi kararlarını hiçbir müdahale ile karşılaşmadan özgürce almalarından kaynaklanmak-tadır. Bu çalışmada 32 OECD ülkesinin 1996-2016 yılları arasındaki verileri kullanılarak vergi gelirleri ile ekonomik özgürlük arasındaki uzun dönem ilişkisi, vergi gelirlerini belirleyen diğer faktörlerle birlikte Pedroni (1999), Kao (1999) ve Johansen - Fisher panel eş bütünleşme testleri ve uzun dönem eşitliği tahmincileri FMOLS ve DOLS aracılığı ile analiz edilmiştir. Analiz sonuçlarına göre ise ekonomik özgürlükler ve vergi gelirleri arasında uzun dönemli bir ilişki olduğu sonucuna ulaşılmıştır.

Keywords

Ekonomik Özgürlükler Vergi Gelirleri Panel Veri Analizi

References

  • Acar, M. (2010). Serbest Ticaret, Ekonomik Özgürlükler ve Refah, Bilig, 53, 1-28.
  • Addıson, T. Ve Levın, J. (2012). The Determinants of Tax Revenue in Sub Saharan Africa, Nationell Konferens i Nationalekonomi, (pp. 1-21). Stockholm 27-28 September 2012.
  • Aktan, C. C. (2018). Mülkiyet Hakları İktisadı: Mülkiyet Yapısı ve İktisadi Performans Arasındaki İlişki, HAK-İŞ Uluslararası Emek ve Toplum Dergisi, 7 (19), 423-445.
  • Alabede, J. (2018). Economic Freedom and Tax Revenue Performance in Sub-Saharan Africa, Journal of Financial Reporting and Accounting, 16(4), 610-638. https://www.emeraldinsight.com/doi/pdfplus/10.1108/JFRA-04-2017-0024 e.t. 11.03.2019.
  • Andrejovska, A. Ve Pulıkova, V. (2018). Tax Revenues in The Context of Economic Determinants, Montenegrin Journal of Economics, 14(1), 133-141.
  • Ansarı, M. M. (1982). Determinants of Tax Ratio: A Cross-Country Analysis, Economic and Political Weekly, 17(25), 1035-1042.
  • Ayenew, W. (2016). Determinants of Tax Revenue in Ethiopia (Johansen co-integration approach), International Journal of Business, Economics and Management, 3(6), 69-84.
  • Bahl, R. W. (1971). A Regression Approach to Tax Effort and Tax Ratio Analysis, Staff Papers (International Monetary Fund), 18(3), 570-612.
  • Barkoczy, S. (2016). Foundation of Taxation Law (8th Edition), Melbourne, Australia: Oxford University Press.
  • Baunsgaard, T. Ve Keen, M. (2005). Tax Revenue and (or?) Trade Liberalization, (WP/05/112). IMF Working Paper.
  • Bavetta, S. (2004). Economic Freedom and its Measurement, C.K. ROWLEY, ve F. SCHNEIDER (Eds.) içinde, The Encyclopedia of Public Choice - Volume II (pp. 161-163), New York: Kluver Academic Publishers.
  • Beach, W. W. Ve Mıles, M. A. (2006). Explaining the Factors of The Index of Economic Freedom. M. A. MILES and the Others (Eds.) içinde, 2006 Index of Economic Freedom. Washington D.C.: Heritage Foundation.
  • Berggren, N. (2003). The Benefits of Economic Freedom: A Survey, Independent Review, 8(2), 193-211.
  • Bırd, R. M., Martınez-Vazquez, J. Ve Torgler, B. (2008). Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability, Economic Analysis and Policy, 38(1), 55-71.
  • Botlhole, T. D. (2010). Tax Effort and the Determinants of Tax Ratio in Sub-Saharan Africa, International Conference on Applied Economics. ICOAE 2010.
  • Brautıgam, D. A., Fjeldstad, O. H. Ve Moore, M. (2008). Taxation and State Building in Developing Countries: Capacity and Consent, Cambridge University Press. assets.cambridge.org/97805217/16192/excerpt/9780521716192_excerpt.pdf. e.t. 27.03.2017.
  • Castro, G. A. Ve Camarıllo, D. B. R. (2014). Determinants of Tax Revenue in OECD Countries over the Period 2001-2011, Contaduria Administracion, 59(3), 35-59.
  • Chellıah, R. J. (1971). Trends in Taxation in Developing Countries, IMF Staff Paper No.18. International Monetary Fund.
  • Çalışkan, A. Ve Çınar, F. (2018). Kamu Hizmetlerinin Sunumunda Kamu Özel Ortaklığının Türkiye’de Sağlık Sektörü Öncülüğünde Uygulanabilirliği Üzerine Bir Değerlendirme, Journal of Current Researches on Social Sciences, 8(2), 99-122.
  • De HAAN, J. Ve STURM, J. E. (2000). On The Relationship Between Economic Freedom and Economic Growth, European Journal of Political Economy, 16, 215-241.
  • Dileyici, D. (2012). Vergilemede Yeni Bir Eğilim: Gelir Vergilerinden Tüketim Vergilerine, C.C. AKTAN, A. KESİK, D. DİLEYİCİ (Eds.) içinde, Yeni Maliye (ss. 143-166). Ankara: Maliye Bakanlığı SGB Yayın No: 2012/420.
  • Dıoda, L. (2012). Structural Determinants of Tax Revenue in Latin America and the Caribbean 1990-2009, (CEPAL, No: 041). (Comisión Económica para América Latina y el Caribe)
  • Egger, P. Ve Wınner, H. (2004). Economic Freedom and Taxation: Is There a Trade-off in the Locational Competition Between Countries?, Public Choice, 118, 271-288.
  • Ekici, M. S. (2009). Vergi Gelirlerini Etkileyen Ekonomik ve Sosyal Faktörler, Elektronik Sosyal Bilimler Dergisi, 8(30), 200-223.
  • Eltony, M. N. (2002). The Determinants of Tax Effort in Arab Countries. Kuwait: Arab Planning Institute, http://www.arab-api.org/images/publication/pdfs/256/256_wps0207.pdf e.t. 28.05.2018.
  • Fısher. R. A. (1932). Statistical Methods for Research Workers (4. edition), Edinburgh: Oliver & Boyd.
  • Ghura, D. (1998). Tax Revenue in Sub-Saharan Africa: Effects of Economic Policies and Corruption, (WP98/135), IMF Working Paper.
  • Gobachew, N., Debela, K. L. Ve Shıbıru, W. (2017). Determinants of Tax Revenue in Ethiopia, Economics, 6(6), 58-64.
  • Gould, J. A. (1982). Positive and Negative Economic Freedom, Critica: Revista Hispanoamericana de Filosofia, 14(41), 55-64.
  • Gupta, A. S. (2007). Determinants of Tax Revenue Efforts in Developing Countries, (WP/07/184), IMF Working Paper.
  • Gwartney, J. Ve Lawson, R. (2003). The Concept and Measurement of Economic Freedom, European Journal of Political Economy, 19, 405-430.
  • Im, K., Pesaran, M. H. Ve Shın, Y. (2003). Testing for Unit Roots in Heterogeneous Panels, Journal of Econometrics, 115, 53-74.
  • Javıd, A. Y. Ve Arif, U. (2012). Analysis of Revenue Potential and Revenue Effort in Developing Asian Countries, The Pakistan Development Review, 51(4), 365-379.
  • Kao, C. (1999). Spurious Regression and Residual-Based Tests for Cointegration in Panel Data, Journal of Econometrics, 90 (1), 1-44.
  • Karagöz, K. (2013). Determinants of Tax Revenue: Does Sectorial Composition Matter?, Journal of Finance Accounting and Management, 4(2), 50-63.
  • Korkmaz, E. (2003). İktisadi Gelişme ve Mali Sistem, İstanbul: Lebib Yalkın Matbaası.
  • Le, T. M., Moreno-Dodson, B. M. Ve Bayraktar, N. (2012). Tax Capacity and Tax Effort: Extended Cross-Country Analysis from 1994 to 2009, World Bank Policy Research Working Paper No. 6252, https://ssrn.com/abstract=2167186 e.t. 25.03.2018.
  • Leuthold, J. H. (1991). Tax Shares in Developing Economies: A Panel Study, Journal of Development Economics, 35, 173−185.
  • Madan, A. (2002). The Relationship Between Economic Freedom and Soci-Economic Development, Paper 37, Honors Project. Illinois Wesleyan University.
  • Mahon Jr., J. E. (2014). Economic Freedom and The Size of Government, Challenge, 57(1), 67–81.
  • Mıller, T. Ve Kım, A. B. (2016). Economic Freedom: The Proven Path to Prosperity, T. MILLER and the Others (Eds.) içinde, 2016 Index of Economic Freedom, Heritage Foundation: Washington D.C.
  • Muıbı, S. O. Ve Sınbo, O. O. (2013). Macroeconomic Determinants of Tax Revenue in Nigeria (1970-2011), World Applied Sciences Journal, 28(1), 27-35.
  • Nezhad, M. Z., Ansarı, M. S. Ve Moradı, M. (2016). Determinants of Tax Revenue: Does Liberalization Boost or Decline It?, Journal of Economic Cooperation and Development, 3(2), 103-126.
  • Pedronı, P. (1999). Critical Values For Cointegration Tests in Heterogeneous Panels with Multiple Regressors, Oxford Bulletin of Economics and Statistics, Special Issue, 61(1), 653-670. Pedronı, P. (2004). Panel Cointegration, Asymptotic and Finite Sample Properties of Pooled Time Series Tests with An Application to The Purchasing Power Parity Hypothesis, Econometric Theory, 20(3), 597-625.
  • Pıancastellı, M. (2001). Measuring the Tax Effort of Developed and Developing Countries: Cross Country Panel Data Analysis, (1985/95. Working Paper 818), Institute of Applied Economic Research (IPEA).
  • Rabushka, A. (1991). Philosophical Aspects of Economic Freedom, W. BLOCK ve J. AHIAKPOR (Eds.) içinde, Economic Freedom: Toward a Theory of Measurement, 23-56. Vancouver: The Fraser Institute.
  • Sametı, M. Ve Shahchera, M. (2006). Economic Freedom, Economic Growth & Governments Tax Revenue in (MENA), Iranian Economic Review, 10 (17), 67-86.
  • Steın, L. V. (1994). On Taxation, R.A. MUSGRAVE, ve A.T. PEACOCK (Eds.) içinde, Classics in the Theory of Public Finance, (5. Edition). New York: St. Martin’s Press.
  • Stıglıtz, J. E. (1994). Kamu Kesimi Ekonomisi (2. baskı) (Çev: Ömer Faruk Batırel). İstanbul: Marmara Üniversitesi Yayın No: 549, İİBF Yayın No: 396.
  • Stotsky, J. Ve Woldemarıam, A. (1997). Tax Efforts in Sub-Saharan Africa, (WP/97/107), IMF Working Paper.
  • Şen, H. Ve Sağbaş, İ. (2015). Vergi Teorisi ve Politikası. Ankara: Kalkan Offset.
  • Tanzı, V. Ve Davoodı, H. R. (2000). Corruption, Growth and Public Finances, (WP/00/182), IMF Working Paper.
  • Teera, J. M. Ve Hudson, J. (2004). Tax Performance: A Comparative Study, Journal of International Development (16), 785-802.
  • Torgler, B. (2007). Tax Compliance and Tax Morale, UK: Edward Elgar Publishing Limited.
  • Velaj, E. Ve Prendı, L. (2014). Tax Revenue - The Determinant Factors – The Case of Albania, European Scientific Journal, September, Special Edition, 1, 526-531.

Year 2020, Volume: 21 Issue: 1, 137 - 161, 03.07.2020

Ercan Bahtiyar , Hakkı Odabaş

https://doi.org/10.17494/ogusbd.763561
Cited By: 4

Abstract

References

  • Acar, M. (2010). Serbest Ticaret, Ekonomik Özgürlükler ve Refah, Bilig, 53, 1-28.
  • Addıson, T. Ve Levın, J. (2012). The Determinants of Tax Revenue in Sub Saharan Africa, Nationell Konferens i Nationalekonomi, (pp. 1-21). Stockholm 27-28 September 2012.
  • Aktan, C. C. (2018). Mülkiyet Hakları İktisadı: Mülkiyet Yapısı ve İktisadi Performans Arasındaki İlişki, HAK-İŞ Uluslararası Emek ve Toplum Dergisi, 7 (19), 423-445.
  • Alabede, J. (2018). Economic Freedom and Tax Revenue Performance in Sub-Saharan Africa, Journal of Financial Reporting and Accounting, 16(4), 610-638. https://www.emeraldinsight.com/doi/pdfplus/10.1108/JFRA-04-2017-0024 e.t. 11.03.2019.
  • Andrejovska, A. Ve Pulıkova, V. (2018). Tax Revenues in The Context of Economic Determinants, Montenegrin Journal of Economics, 14(1), 133-141.
  • Ansarı, M. M. (1982). Determinants of Tax Ratio: A Cross-Country Analysis, Economic and Political Weekly, 17(25), 1035-1042.
  • Ayenew, W. (2016). Determinants of Tax Revenue in Ethiopia (Johansen co-integration approach), International Journal of Business, Economics and Management, 3(6), 69-84.
  • Bahl, R. W. (1971). A Regression Approach to Tax Effort and Tax Ratio Analysis, Staff Papers (International Monetary Fund), 18(3), 570-612.
  • Barkoczy, S. (2016). Foundation of Taxation Law (8th Edition), Melbourne, Australia: Oxford University Press.
  • Baunsgaard, T. Ve Keen, M. (2005). Tax Revenue and (or?) Trade Liberalization, (WP/05/112). IMF Working Paper.
  • Bavetta, S. (2004). Economic Freedom and its Measurement, C.K. ROWLEY, ve F. SCHNEIDER (Eds.) içinde, The Encyclopedia of Public Choice - Volume II (pp. 161-163), New York: Kluver Academic Publishers.
  • Beach, W. W. Ve Mıles, M. A. (2006). Explaining the Factors of The Index of Economic Freedom. M. A. MILES and the Others (Eds.) içinde, 2006 Index of Economic Freedom. Washington D.C.: Heritage Foundation.
  • Berggren, N. (2003). The Benefits of Economic Freedom: A Survey, Independent Review, 8(2), 193-211.
  • Bırd, R. M., Martınez-Vazquez, J. Ve Torgler, B. (2008). Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability, Economic Analysis and Policy, 38(1), 55-71.
  • Botlhole, T. D. (2010). Tax Effort and the Determinants of Tax Ratio in Sub-Saharan Africa, International Conference on Applied Economics. ICOAE 2010.
  • Brautıgam, D. A., Fjeldstad, O. H. Ve Moore, M. (2008). Taxation and State Building in Developing Countries: Capacity and Consent, Cambridge University Press. assets.cambridge.org/97805217/16192/excerpt/9780521716192_excerpt.pdf. e.t. 27.03.2017.
  • Castro, G. A. Ve Camarıllo, D. B. R. (2014). Determinants of Tax Revenue in OECD Countries over the Period 2001-2011, Contaduria Administracion, 59(3), 35-59.
  • Chellıah, R. J. (1971). Trends in Taxation in Developing Countries, IMF Staff Paper No.18. International Monetary Fund.
  • Çalışkan, A. Ve Çınar, F. (2018). Kamu Hizmetlerinin Sunumunda Kamu Özel Ortaklığının Türkiye’de Sağlık Sektörü Öncülüğünde Uygulanabilirliği Üzerine Bir Değerlendirme, Journal of Current Researches on Social Sciences, 8(2), 99-122.
  • De HAAN, J. Ve STURM, J. E. (2000). On The Relationship Between Economic Freedom and Economic Growth, European Journal of Political Economy, 16, 215-241.
  • Dileyici, D. (2012). Vergilemede Yeni Bir Eğilim: Gelir Vergilerinden Tüketim Vergilerine, C.C. AKTAN, A. KESİK, D. DİLEYİCİ (Eds.) içinde, Yeni Maliye (ss. 143-166). Ankara: Maliye Bakanlığı SGB Yayın No: 2012/420.
  • Dıoda, L. (2012). Structural Determinants of Tax Revenue in Latin America and the Caribbean 1990-2009, (CEPAL, No: 041). (Comisión Económica para América Latina y el Caribe)
  • Egger, P. Ve Wınner, H. (2004). Economic Freedom and Taxation: Is There a Trade-off in the Locational Competition Between Countries?, Public Choice, 118, 271-288.
  • Ekici, M. S. (2009). Vergi Gelirlerini Etkileyen Ekonomik ve Sosyal Faktörler, Elektronik Sosyal Bilimler Dergisi, 8(30), 200-223.
  • Eltony, M. N. (2002). The Determinants of Tax Effort in Arab Countries. Kuwait: Arab Planning Institute, http://www.arab-api.org/images/publication/pdfs/256/256_wps0207.pdf e.t. 28.05.2018.
  • Fısher. R. A. (1932). Statistical Methods for Research Workers (4. edition), Edinburgh: Oliver & Boyd.
  • Ghura, D. (1998). Tax Revenue in Sub-Saharan Africa: Effects of Economic Policies and Corruption, (WP98/135), IMF Working Paper.
  • Gobachew, N., Debela, K. L. Ve Shıbıru, W. (2017). Determinants of Tax Revenue in Ethiopia, Economics, 6(6), 58-64.
  • Gould, J. A. (1982). Positive and Negative Economic Freedom, Critica: Revista Hispanoamericana de Filosofia, 14(41), 55-64.
  • Gupta, A. S. (2007). Determinants of Tax Revenue Efforts in Developing Countries, (WP/07/184), IMF Working Paper.
  • Gwartney, J. Ve Lawson, R. (2003). The Concept and Measurement of Economic Freedom, European Journal of Political Economy, 19, 405-430.
  • Im, K., Pesaran, M. H. Ve Shın, Y. (2003). Testing for Unit Roots in Heterogeneous Panels, Journal of Econometrics, 115, 53-74.
  • Javıd, A. Y. Ve Arif, U. (2012). Analysis of Revenue Potential and Revenue Effort in Developing Asian Countries, The Pakistan Development Review, 51(4), 365-379.
  • Kao, C. (1999). Spurious Regression and Residual-Based Tests for Cointegration in Panel Data, Journal of Econometrics, 90 (1), 1-44.
  • Karagöz, K. (2013). Determinants of Tax Revenue: Does Sectorial Composition Matter?, Journal of Finance Accounting and Management, 4(2), 50-63.
  • Korkmaz, E. (2003). İktisadi Gelişme ve Mali Sistem, İstanbul: Lebib Yalkın Matbaası.
  • Le, T. M., Moreno-Dodson, B. M. Ve Bayraktar, N. (2012). Tax Capacity and Tax Effort: Extended Cross-Country Analysis from 1994 to 2009, World Bank Policy Research Working Paper No. 6252, https://ssrn.com/abstract=2167186 e.t. 25.03.2018.
  • Leuthold, J. H. (1991). Tax Shares in Developing Economies: A Panel Study, Journal of Development Economics, 35, 173−185.
  • Madan, A. (2002). The Relationship Between Economic Freedom and Soci-Economic Development, Paper 37, Honors Project. Illinois Wesleyan University.
  • Mahon Jr., J. E. (2014). Economic Freedom and The Size of Government, Challenge, 57(1), 67–81.
  • Mıller, T. Ve Kım, A. B. (2016). Economic Freedom: The Proven Path to Prosperity, T. MILLER and the Others (Eds.) içinde, 2016 Index of Economic Freedom, Heritage Foundation: Washington D.C.
  • Muıbı, S. O. Ve Sınbo, O. O. (2013). Macroeconomic Determinants of Tax Revenue in Nigeria (1970-2011), World Applied Sciences Journal, 28(1), 27-35.
  • Nezhad, M. Z., Ansarı, M. S. Ve Moradı, M. (2016). Determinants of Tax Revenue: Does Liberalization Boost or Decline It?, Journal of Economic Cooperation and Development, 3(2), 103-126.
  • Pedronı, P. (1999). Critical Values For Cointegration Tests in Heterogeneous Panels with Multiple Regressors, Oxford Bulletin of Economics and Statistics, Special Issue, 61(1), 653-670. Pedronı, P. (2004). Panel Cointegration, Asymptotic and Finite Sample Properties of Pooled Time Series Tests with An Application to The Purchasing Power Parity Hypothesis, Econometric Theory, 20(3), 597-625.
  • Pıancastellı, M. (2001). Measuring the Tax Effort of Developed and Developing Countries: Cross Country Panel Data Analysis, (1985/95. Working Paper 818), Institute of Applied Economic Research (IPEA).
  • Rabushka, A. (1991). Philosophical Aspects of Economic Freedom, W. BLOCK ve J. AHIAKPOR (Eds.) içinde, Economic Freedom: Toward a Theory of Measurement, 23-56. Vancouver: The Fraser Institute.
  • Sametı, M. Ve Shahchera, M. (2006). Economic Freedom, Economic Growth & Governments Tax Revenue in (MENA), Iranian Economic Review, 10 (17), 67-86.
  • Steın, L. V. (1994). On Taxation, R.A. MUSGRAVE, ve A.T. PEACOCK (Eds.) içinde, Classics in the Theory of Public Finance, (5. Edition). New York: St. Martin’s Press.
  • Stıglıtz, J. E. (1994). Kamu Kesimi Ekonomisi (2. baskı) (Çev: Ömer Faruk Batırel). İstanbul: Marmara Üniversitesi Yayın No: 549, İİBF Yayın No: 396.
  • Stotsky, J. Ve Woldemarıam, A. (1997). Tax Efforts in Sub-Saharan Africa, (WP/97/107), IMF Working Paper.
  • Şen, H. Ve Sağbaş, İ. (2015). Vergi Teorisi ve Politikası. Ankara: Kalkan Offset.
  • Tanzı, V. Ve Davoodı, H. R. (2000). Corruption, Growth and Public Finances, (WP/00/182), IMF Working Paper.
  • Teera, J. M. Ve Hudson, J. (2004). Tax Performance: A Comparative Study, Journal of International Development (16), 785-802.
  • Torgler, B. (2007). Tax Compliance and Tax Morale, UK: Edward Elgar Publishing Limited.
  • Velaj, E. Ve Prendı, L. (2014). Tax Revenue - The Determinant Factors – The Case of Albania, European Scientific Journal, September, Special Edition, 1, 526-531.
There are 55 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Ercan Bahtiyar 0000-0001-7992-3841

Hakkı Odabaş 0000-0001-9145-9391

Publication Date July 3, 2020
Submission Date April 29, 2020
Published in Issue Year 2020 Volume: 21 Issue: 1

Cite

APA Bahtiyar, E., & Odabaş, H. (2020). Vergi Gelirlerini Etkileyen Bir Faktör Olarak Ekonomik Özgürlükler: OECD Ülkeleri Üzerinde Bir Analiz. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 21(1), 137-161. https://doi.org/10.17494/ogusbd.763561
AMA Bahtiyar E, Odabaş H. Vergi Gelirlerini Etkileyen Bir Faktör Olarak Ekonomik Özgürlükler: OECD Ülkeleri Üzerinde Bir Analiz. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi. July 2020;21(1):137-161. doi:10.17494/ogusbd.763561
Chicago Bahtiyar, Ercan, and Hakkı Odabaş. “Vergi Gelirlerini Etkileyen Bir Faktör Olarak Ekonomik Özgürlükler: OECD Ülkeleri Üzerinde Bir Analiz”. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi 21, no. 1 (July 2020): 137-61. https://doi.org/10.17494/ogusbd.763561.
EndNote Bahtiyar E, Odabaş H (July 1, 2020) Vergi Gelirlerini Etkileyen Bir Faktör Olarak Ekonomik Özgürlükler: OECD Ülkeleri Üzerinde Bir Analiz. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi 21 1 137–161.
IEEE E. Bahtiyar and H. Odabaş, “Vergi Gelirlerini Etkileyen Bir Faktör Olarak Ekonomik Özgürlükler: OECD Ülkeleri Üzerinde Bir Analiz”, Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, vol. 21, no. 1, pp. 137–161, 2020, doi: 10.17494/ogusbd.763561.
ISNAD Bahtiyar, Ercan - Odabaş, Hakkı. “Vergi Gelirlerini Etkileyen Bir Faktör Olarak Ekonomik Özgürlükler: OECD Ülkeleri Üzerinde Bir Analiz”. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi 21/1 (July 2020), 137-161. https://doi.org/10.17494/ogusbd.763561.
JAMA Bahtiyar E, Odabaş H. Vergi Gelirlerini Etkileyen Bir Faktör Olarak Ekonomik Özgürlükler: OECD Ülkeleri Üzerinde Bir Analiz. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi. 2020;21:137–161.
MLA Bahtiyar, Ercan and Hakkı Odabaş. “Vergi Gelirlerini Etkileyen Bir Faktör Olarak Ekonomik Özgürlükler: OECD Ülkeleri Üzerinde Bir Analiz”. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, vol. 21, no. 1, 2020, pp. 137-61, doi:10.17494/ogusbd.763561.
Vancouver Bahtiyar E, Odabaş H. Vergi Gelirlerini Etkileyen Bir Faktör Olarak Ekonomik Özgürlükler: OECD Ülkeleri Üzerinde Bir Analiz. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi. 2020;21(1):137-61.

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