Analysis of Local Tax Revenues within Good Governance and Tax Policy of the European Union

Year 2024, Volume: 11 Issue: 2, 287 - 308, 01.07.2024

Neslihan Yılmaz

https://doi.org/10.17541/optimum.1435787

Abstract

In 2008 The Local Level Innovation and Good Governance Strategy was adopted by the Council of Europe which covers the principles of Good Democratic Governance. In this scope, the Council of Europe and the European Union (EU) work together to strengthen fundamental rights and freedoms and pluralistic democracy. In the study, EU tax compliance policy was examined in terms of good democratic governance principles; The relationship with local tax revenues of the Member States between the 2008-2022, was evaluated by the Cluster Analysis (CA) method using the Unweighted Pair Group Method with Arithmetic Mean (UPGMA). Besides, the distribution of local tax revenues and analyzed within the framework of Principal Component Analysis (PCA). As a result of the practice, it has been found that the distribution of local tax revenues can vary according to the taxation and the level of local fiscal autonomy.

Keywords

Good Governance, European Union, Tax Policy, Local Taxation

İyi Yönetişim ve Avrupa Birliği Vergi Politikası Kapsamında Yerel Vergi Gelirlerinin Analizi

Abstract

Avrupa Konseyi tarafından 2008 yılında İyi Demokratik Yönetişimin ilkelerini kapsayan Yerel Düzeyde Yenilikçilik ve İyi Yönetişim Stratejisi kabul edilmiştir. Bu doğrultuda Avrupa Konseyi ve Avrupa Birliği (AB) temel hak ve özgürlükler ve çoğulcu demokrasinin güçlendirilmesi amacıyla birlikte faaliyet göstermektedir. Çalışmada, AB vergi uyum politikası, iyi demokratik yönetişim ilkeleri genelinde incelenerek; Üye Devletlerin 2008-2022 yerel vergi gelirleri ilişkisi Unweighted Pair Group Method with Arithmetic Mean (UPGMA) metodu, Cluster Analiz (CA) yöntemi ile değerlendirilmiş ve yerel vergi gelirlerinin dağılımı, Principal Component Analysis (PCA) çerçevesinde incelenmiştir. Uygulama sonucunda, yerel vergi gelirleri dağılımının, vergilendirme yetkisi ve yerel mali özerklik düzeyince değişkenlik gösterebildiği bulgusuna ulaşılmıştır.

Keywords

İyi Yönetişim, Avrupa Birliği, Vergi Politikası, Yerel Vergilendirme

References

• Atılgan Y. A. ve Özen, A. (2015), “Dolaysız Vergiler Açısından Türk Vergi Sistemi ile AB Vergi Sisteminin Değerlendirilmesi”, International Journal of Applied Economic and Finance Studies, 1(1), 42-59.
• Ay, H. M. ve Talaşlı, E. (2008), “Ülkelerin Ekonomik Gelişmişlik Seviyeleri ve Vergi Yapıları Arasındaki İlişki”, Maliye Dergisi, 154, 135-155.
• Bilici, N. (2004), Avrupa Birliği ve Türkiye, ISBN 9789750223068, Seçkin Yayınları.
• Bilici, N. (2013), Avrupa Birliği ve Türkiye II, ISBN 9786257127240, Savaş Yayınları.
• Bilici, N. (2018), Avrupa Birliği’nin Türkiyesi, ISBN 9789757197454, Seçkin Yayınları.
• Börzel, T. A., Pamuk, Y., Stahn, A. (2008), “The European Union and the Promotion of Good Governance in its Near Abroad – One Size Fits All?”, SFB-Governance Working Paper Series, 18, Research Center, Berlin.
• Cavlak, H. ve İnce, B. (2015), “AB Rekabet Politikası’nın Vergi Uyumlaştırmasına Etkisi”, IAAOJ, Social Science, 3(1), 1-18.
• Commission Of The European Communities (COEC) (2008), “Local Authorities: Actors For Development”, https://www.eea.europa.eu/policy-documents/communication-from-the-commission-to, Erişim tarihi: 12.07.2023.
• Council of Europe (CE) (1999), Limitations Of Local Taxation, Financial Equalisation And Methods For Calculating General Grants, Local and Regional Authorities in Europe, No. 65, Council of Europe Publishing.
• Council of Europe (CE) (2011), “Strategy for Innovation and Good Governance at Local Level”, https://rm.coe.int/1680746f16, ], Erişim tarihi:11.08.2023.
• Cornish, R. (2007), “Cluster Analysis”, Mathematics Learning Support Centre, https://www.statstutor.ac.uk/resources/uploaded/clusteranalysis.pdf, Erişim tarihi:.10.06.2023.
• Cnossen, S. (2001), “Tax Policy In The European Union: A Review of Issues And Options, Public Finance Analysis”, FinanzArchiv / Public Finance Analysis, 58(4): 466-558.
• Esener, S. Ç.(2022), “Türkiye ve Seçilmiş OECD Üyesi Ülkelerde Yerel Yönetim Vergi Gelirlerinin Toplam Vergi Gelirleri ve Ekonomik Büyüme İle Etkileşimi: 1995-2020 Dönemi Üzerine Bir Değerlendirme”, Finans ve Ekonomi Politika ve Anlayışlarına Teorik Çıkarsamalar, Ekin Basım Yayın Dağıtım.
• European Commission (2001), “General Report on the Activities of the European Union”, <https://www.ab.gov.tr/files/ardb/evt/1_avrupa_birligi/1_6_raporlar/1_3_general_reports/general_report_2001.pdf, Erişim tarihi: 11.07.2023.
• European Commission (EC) (2007), Supporting Decentralisation and Local Governance in Third Countries, Tools and Methods Series, Reference Document No 2, https://europa.eu › file › download, Erişim tarihi: 15.08.2023.
• European Commission (EC) (2008), Economic and Financial Affairs, 2866th Council Meeting, https://data.consilium.europa.eu/doc/document/ST-12414-2008-INIT/en/pdf, Erişim tarihi: 12.08.2023.
• European Commission (EC) (2009), Monitoring revenue trends and tax reforms in Member States Joint, EC-EPC 2008 Report, https://ec.europa.eu/economy_ finance/publications/pages/publication 14868_en.pdf, Erişim tarihi: 11.08.2023.
• European Commission (EC) (2011), “Tax reforms in EU Member States 2011”, European Economy 5, ISBN: 978-92-79-19316-3.
• European Commission (EC) (2016), “Supporting decentralisation, Local Governance And Local Development Through A Territorial Approach”, Tools and Methods Series Reference Document No 23, ISSN 1977-6411.
• European Commission (EC) (2017), Quality of Public Administration A Toolbox for Practitioners, Publications Office of the European Union, https://digital-strategy.ec.europa.eu/en/library/quality-public-administration-toolbox-practitioners, Erişim tarihi: 10.07.2023.
• European Commission (EC) (2022a), “Horizon Europe Work Programme 2023-2024”, https://cinea.ec.europa.eu/news-events/news/horizon-europe-work-programme-2023-24-now-available-2022-12-07_en, Erişim tarihi: 06.09.2023
• European Commission (EC) (2022b), Taxation Trends in the European Union, 2022 edition, Directorate-General for Taxation and Customs Union, European Commission, Publications Office of the European Union, https://taxationcustoms.ec.europa.eu/taxation-1/economic-analysis-taxation/taxation-trends-european-union_en, Erişim tarihi: 11.08.2023.
• European Commission (EC) (2023), Taxation and Customs Union, https://taxation-customs.ec.europa.eu/taxation-1/company-taxation/company-taxation-overview_en, Erişim tarihi: 10.07.2023.
• European Committee of the Regions (ECR) (2023), Division of Powers, https://portal.cor.europa.eu/divisi onpowers/Pages/France-Fiscal-Powers.aspx, Erişim tarihi: 12.07.2023.
• European Governance (EG) (2021), A White Paper, Official Journal of the European Communities, 287:1, https://ec.europa.eu/commission/presscorner/detail/en/, Erişim Tarihi: 11.08.2023.
• European Parliament (EP) (2022), General Tax Policy, https://www.europarl.europa.eu/factsheets /en/sheet/92/general-tax-policy, Erişim tarihi: 10.09.2023.
• Eurostat (2023), Tax Revenue Statistics, https://ec.europa.eu/eurostat/statistics-explained/ index.php?title=Tax_revenue_statistics, Erişim tarihi: 01.09.2023.
• Forte, R. ve Santos, N. (2015), “A cluster analysis of FDI in Latin America”, Latin American Journal of Economics, 52(1), 25-56.
• Godar, S., Flamant, E., Richard, G. (2021), New Forms of Tax Competition in the European Union, An Empirical Investigation, Report No: 3, https://www.taxobservatory.eu/wp-content/uploads/2021/11/EUTAX-rapport-N3.pdf, Erişim tarihi: 10.08.2023.
• Grdinić, M., Matić, R., Drezgić, S. (2019), “Analysis of Fiscal and Tax Autonomy of Local government units in selected EU-13 Member States”, From Policy Design to Policy Practice: e-Proceedings of the 27th NISPAcee Annual Conference/-Online: NISP Acee PRESS, 1-12. 978-80-89013-99-9.
• Güngör, K. (2001), “Avrupa Birliği'nde Vergi Uyumlaştırması ve Vergi Uyumlaştırma Politikası”, Maliye Dergisi, 52: 49-75.
• Hayrullahoğlu B. (2021), “İşgücü Üzerindeki Vergi Yükünün Azaltılmasında Alternatif Finansman Aracı Olarak Çevre Vergileri: AB Üyesi Ülkeler ve Türkiye Açısından Bir Değerlendirme”, Ankara Avrupa Çalışmaları Dergisi, 20(2): 481-510.
• Helminen, M. (2021), EU Tax Law – Direct Taxation, IBFD Online Books, https://www.ibfd.org/sites/default/files/202109/20_007_EU_Tax_Law_Direct_Taxation_2021web.pdf, Erişim tarihi:12.07.2023.
• Herczyński, J. (2018), “Five European Systems of Local Government Finance”, SSRN Electronic Journal, https://www.researchgate.net/publication/333598833_Five_European_Systems_of_Local_Government_Finance, Erişim tarihi: 10.08.2023.
• Hoeller, P., Louppe, M., Vergriete, P. (1996), “Fiscal Relations within the European Union”, OECD Economics Department Working Papers, No. 163, OECD Publishing.
• Karabacak, H. – Joumard, I. (2001), “Avrupa Birliği Ülkelerinde Vergi Sistemleri”, https://ms.hmb.gov.tr/uploads/2019/09/KARABACAK-2.pdf, Erişim tarihi: 10.08.2023.
• Keuschnigg, C., Loretz, S., Winner, H. (2014), Tax competition and tax coordination in the European Union: A survey, Working Papers in Economics and Finance, https://ux-tauri.unisg.ch/RePEc/usg/econwp/EWP-1427.pdf, Erişim tarihi: 11.08.2023.
• Kyriaco, A. P. ve Oriol R. S. (2018), “Decentralization And Governance In Europe: Evidence From Different Expenditure Components”, Governance and Economics Research Network Working Paper A, http://infogen.webs.uvigo.es/WP/WP1802.pdf, Erişim tarihi: 11.07.2023.
• Maličká, L., Harčariková, M., Gazda, V. (2012), “Determinants of Local Tax Revenues in EU Countries”, European Journal of Economics, Finance and Administrative Sciences, 52, 120-126.
• Mishra, S., Sarkar, U., Taraphder, S., Datta, S., Swain, D., Saikhom, R. (2017), Multivariate Statistical Data Analysis- Principal Component Analysis (PCA). International Journal of Livestock Research, 7(5), 60-78. http://dx.doi.org/10.5455/ijlr.20170415115235, Erişim tarihi: 09.07.2023.
• Nerudova, D. (2008), “Tax Harmonization in the EU”, MIBES E-Book, http://mibes.teilar.gr/ebook/ebooks/Nerudova%2090-109.pdf, Erişim tarihi: 07.07.2023.
• Onofrei M., Florin O., Corneliu I., Lenu¸ta C., Sorin G. A. (2022), “Fiscal Decentralization, Good Governance and Regional Development—Empirical Evidence in the European Context”, Sustainability, 14(7093), 1-15.
• Oral, H. (2005), “Avrupa Birliği’ndeki Vergi Uyum Çalışmaları ve Türkiye”, TBB Dergisi, 56, 261-280.
• Organisation for Economic Co-operation and Development (OECD) (2023), Tax Revenue, https://data.oecd.org/tax/tax-revenue.htm, Erişim tarihi: 10.09.2023.
• Quéré, A. B., Trannoy, A., Wolff, G. (2014), “Tax Harmonization in Europe: Moving Forward”, Notes du Conseil d’Analyse Economique, 14 (4), 1-12.
• Sakınç, S. ve Bursalıoğlu, A. S. (2014), “Bütçelemede Demokratik Bir Değişim: Katılımcı Bütçeleme”, Electronic Journal of Vocational Colleges, 4 (1), 1-10.
• Ulusoy, A. ve Tekdere M. (2020), “AB Üyesi Ülkelerdeki Yerel Vergi Uygulamaları ve Türkiye’deki Belediyeler İçin Vergi Önerileri”, Balkan Sosyal Bilimler Dergisi, 9 (17), 37-70.
• United Nations (UN) (2007), Good Governance Practices For The Protection Of Human Rights, New-York and Geneva, https://www.ohchr.org/sites/default/files/Documents/Publications /GoodGovernance.pdf, Erişim tarihi: 07.09.2023.
• Valderrama, I. ve Johanna M. (2019), “The EU Standard of Good Governance in Tax Matters for Third (Non-EU) Countries”, Intertax, 47 (5), 454-467.
• Velickhov, N. ve Stefanova, K. (2017), “Tax Models in the EU: a Cluster Analysis”, Economic Alternatives, 4, 573-583.
• Yıldız, H. (2006), “Avrupa Birliği Vergi Politikası Ve Vergi Uyumlaştırma Çalışmaları”, Avrupa Birliği Vergi Politikası ve Vergi Uyumlaştırrna Çalışmaları, EÜHFD, 10, 549-569.
• Yılmaz, O. K. (2019), “Yerel Yönetişim Bağlamında Avrupa Konseyi “12 Yıldızlı Şehir” Uygulaması ve Türkiye Yerel Yönetimleri”, Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 22 (1), 214-232.
• Zaiontz, C. (2023), “K-means Cluster Analysis”, Real Statistics Resources, https://real-statistics.com/multivariate-statistics/cluster-analysis/k-means-cluster-analysis/, Erişim tarihi: 10.08.2023.