Gelişmiş ve Gelişmekte Olan Ülkelerde Kaynaklarına Göre Vergi Türleri ve Ekonomik Büyüme İlişkisi

Year 2022, , 261 - 282, 31.01.2022

Semra Aydoğdu Bağcı , Erşan Sever

https://doi.org/10.17233/sosyoekonomi.2022.01.13

Cited By: 2

Abstract

Bu çalışmanın amacı; kaynaklarına göre vergi türleri olan gelir, servet ve harcamalar üzerinden alınan vergilerin ekonomik büyümeye olan etkisini araştırmaktır. 28 gelişmiş ve 34 gelişmekte olan ülkenin alındığı bu çalışma 1990-2018 dönemini kapsamaktadır. Analizde, bağımlı değişken olarak kişi başı Reel Gayri Safi Yurtiçi Hasıla (RGSYH) alınmıştır. Hem gelişmiş hem de gelişmekte olan ülkeler için iki model kurulmuş olup; birinci modelde temel vergiler, ikinci modelde ise bu vergilerin altında yer alan vergiler olarak alınmıştır. Vergi gelirleri ile ilgili verilere, OECD resmi internet sitesinden erişilmiştir. Durağan ve durağan olmayan değişkenlerin birlikte analiz edilmesine imkân verdiği için Panel-ARDL yöntemi kullanılmıştır.

Keywords

Vergi Türleri, Ekonomik Büyüme, Panel-ARDL

Relationship Between the Tax Types According to Sources and Economic Growth in Developed and Developing Countries

Abstract

This study aims to investigate the effect of taxes on income, wealth and expenditures, which are tax types according to their sources, on economic growth. This study, which includes 28 developed and 34 developing countries, covers 1990-2018. In the analysis, reel Gross Domestic Product (GDP) per capita was taken as the dependent variable. Two models have been established for both developed and developing countries; In the first model, basic taxes were born, and in the second model, the taxes were under these basic taxes. Data on tax revenues were accessed from the OECD official website. The panel-ARDL method was used because it allows the analysis of stationary and non-stationary variables.

Keywords

Taxes, Economic Growth, Panel-ARDL

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