EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ

Hüseyin Kutbay

doi:10.30794/pausbed.697339

EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ

Abstract

Bu çalışmada; ekonomik özgürlük endeksi alt bileşenlerinin vergi gelirleri üzerindeki etkileri yükselen piyasa ekonomileri (Türkiye, Brezilya, Çin, Hindistan, Rusya, Endonezya ve Meksika) için 1995-2017 verileri kullanılarak incelenmiştir. Seriler arasındaki ilişki panel veri analizi yöntemi ile araştırılmıştır. Serinin durağanlığı LLC panel birim kök testi ile araştırılmış ve serilerin hepsinin I(0) olduğu belirlenmiştir. Seriler arasında oto-korelasyon, değişen varyans ve yatay kesit bağımlılığı sorunları olduğundan seriler arasındaki ilişki bu sorunları göz önünde bulundurarak dirençli tahminler gerçekleştirebilen Driscoll-Kraay (1998) model tahmincisi ile ölçülmüştür. Ekonomik özgürlük endeksi alt bileşenlerinden hukukun üstünlüğü, düzenlemelerin verimliliği ve piyasa açıklığındaki artışların vergi gelirlerini artırdığı, hükümetin büyüklüğündeki artışların ise vergi gelirlerini azalttığı tespit edilmiştir.

Keywords

Ekonomik Özgürlük,Vergi Geliri,Yükselen Piyasa Ekonomileri

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Details

Primary Language

Turkish

Subjects

Economics

Journal Section

Research Article

Authors

Hüseyin Kutbay ^*
0000-0002-8819-1846
Türkiye

Publication Date

June 29, 2020

Submission Date

March 2, 2020

Acceptance Date

May 4, 2020

Published in Issue

Year 2020 Number: 40

DOI

https://doi.org/10.30794/pausbed.697339

IZ

https://izlik.org/JA85XD99TM

Cite

RIS / Bibtex

APA

Kutbay, H. (2020). EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 40, 303-318. https://doi.org/10.30794/pausbed.697339

AMA

1.Kutbay H. EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ. PAUSBED. 2020;(40):303-318. doi:10.30794/pausbed.697339

Chicago

Kutbay, Hüseyin. 2020. “EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ”. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, nos. 40: 303-18. https://doi.org/10.30794/pausbed.697339.

EndNote

Kutbay H (June 1, 2020) EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 40 303–318.

IEEE

[1]H. Kutbay, “EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ”, PAUSBED, no. 40, pp. 303–318, June 2020, doi: 10.30794/pausbed.697339.

ISNAD

Kutbay, Hüseyin. “EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ”. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 40 (June 1, 2020): 303-318. https://doi.org/10.30794/pausbed.697339.

JAMA

1.Kutbay H. EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ. PAUSBED. 2020;:303–318.

MLA

Kutbay, Hüseyin. “EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ”. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, no. 40, June 2020, pp. 303-18, doi:10.30794/pausbed.697339.

Vancouver

1.Hüseyin Kutbay. EKONOMİK ÖZGÜRLÜK VE VERGİ GELİR PERFORMANSI ARASINDAKİ İLİŞKİ: YÜKSELEN PİYASA EKONOMİLERİ İÇİN PANEL VERİ ANALİZİ. PAUSBED. 2020 Jun. 1;(40):303-18. doi:10.30794/pausbed.697339