Kulüp Yakınsama Analizi Temelinde OECD Ülkelerinin Vergi Gayreti Performansı

Year 2024, , 453 - 474, 31.01.2024

Bilgen Taşdoğan

https://doi.org/10.17233/sosyoekonomi.2024.01.20

Abstract

Bu çalışma, ülkelerin vergi gayreti performansını kulüp yakınsama analizi temelinde incelemektedir. Çalışmada vergi gayreti, vergi gelirlerinin gayrisafi yurtiçi hasılaya oranı olarak tanımlanmış ve tahmin denklemi OECD ülkeleriyle birbirine yakınsayan alt kulüplerde yer alan ülkeler için analiz edilmiştir. 34 OECD ülkesi için kullanılan tahmin denklemi sonuçlarına göre vergi gayreti ile kayıt dışı ekonomi arasında istatistiksel olarak anlamlı ilişki olmamasına rağmen, Türkiye’nin yer aldığı Kulüp 4 ülkeleri için kayıt dışı ekonomi değişkeninin vergi gayretini etkilediği görülmüştür. Ayrıca, OECD ülkelerinin tümünü dikkate alan vergi gayreti sıralamasında Danimarka ilk Türkiye 24. sırada yer almaktadır. Kulüp 4 ülkeleri için yapılan sıralamada ise İsrail ilk Türkiye ise 4. sırada bulunmaktadır.

Keywords

Vergi Gayreti, Kulüp Yakınsama Analizi, Kayıt Dışı Ekonomi, Vergi Oranları

Tax Effort Performance of OECD Countries Based on Club Convergence Analysis

Abstract

This study examines the tax effort performance of countries based on club convergence analysis. The study defined tax effort as a ratio of tax revenues to gross domestic product, and the estimation equation was analysed to converge countries in OECD and sub-clubs. According to the results of the estimation equation used for 34 OECD countries, although there is no statistically significant relationship between tax effort and the informal economy, it has been seen that the informal economy variable affects the tax effort for Club 4 countries where Türkiye is located. In addition, Denmark ranks first and Türkiye 24th in the tax effort ranking that considers OECD countries. In the ranking made for the club four countries, Israel is in the first place, and Türkiye is in the 4th place.

Keywords

Tax Effort, Club Convergence Analysis, Informal Economy, Tax Rates

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