Index Study on Measurability of Rational Tax System: Example of Transition Economies

Year 2022, , 409 - 438, 28.04.2022

Mustafa Alpin Gülşen , Mustafa Yıldıran

https://doi.org/10.17233/sosyoekonomi.2022.02.21

Abstract

To reach their fiscal targets, countries must establish a rational tax system. The historical heritage of the transition economies and the initial conditions were determined as a sample because they were similar, 31 countries. An equally weighted rational tax system index was developed using the data for the period 2000-2018. In addition, the index results were evaluated together with the fiscal, legal, and historical dynamics of the transition economies. According to the findings, Estonia, Kosovo, and Slovenia are in the first place among the countries that can establish this system, while Uzbekistan, Belarus, and Turkmenistan are in the last place.

Keywords

Rational Tax system, Tax Policies, Transition Economies, Index

Rasyonel Vergi Sisteminin Ölçülebilirliğine Yönelik Endeks Çalışması: Geçiş Ekonomileri Örneği

Abstract

Ülkelerin maliye politikası hedeflerine ulaşabilmesi için önemli bir koşul rasyonel vergi sisteminin kurulmasıdır. Rasyonel vergi sistemi tesisinin incelenmesinde tarihsel mirası ve başlangıç koşullarının benzer olması nedeniyle geçiş ekonomileri önemli bir örneklemdir. Çalışmada, otuz bir geçiş ekonomisinde rasyonel vergi sisteminin uygulanabilirliğinin tespit edilmesi amaçlanmaktadır. Bu tespitin yapılmasında 2000-2018 dönemine ait veriler kullanılarak eşit ağırlıklandırılmış rasyonel vergi sistemi endeksi geliştirilmiş ve endeks sonuçları geçiş ekonomilerinin mali, hukuki ve tarihsel dinamikleriyle birlikte değerlendirilmiştir. Bulgulara göre bu sistemi kurabilen ülkeler arasında ilk sırada Estonya, Kosova ve Slovenya yer alırken son sırada Özbekistan, Belarus ve Türkmenistan bulunmaktadır.

Keywords

Rasyonel Vergi sistemi, Vergi Politikaları, Geçiş Ekonomileri, Endeks

References

• Aage, H. (1997), “Transition and transplantation of economic systems”, in: A. Lorentzen & M. Rostgaard (eds.), The aftermath of ‘real existing socialism’ in eastern Europe (10-31), Palgrave Macmillan, London.
• Acar, E. (2018), “Neoliberal transformation and practices of privatization in transition economies”, in: M. Zortuk (ed.), Applied economics for development: empirical approaches to selected social and economic ıssues in transition economies (43-62), Vernon Press, Malaga.
• Alam, A. & M. Sundberg (2002), A decade of fiscal transition, The World Bank, Washington.
• Alaybek, A. (1948), Muhtelif konularda etüd ve öneriler, Maliye Bakanlığı, (31803001), Ankara.
• Alaybek, A. (2017), Organik Vergi Reformu (Yazımının 60. yılı münasebetiyle), 60. yıl baskısı, Uyum Ajans, Ankara.
• Andersen, J. (n/a), The Forbes Tax Misery Index, <https://www.forbes.com/global/2008/0407/060.html#515a0407339f>, 11.10.2019.
• Andreff, W. (2003), “Twenty lessons from the experience of privatisation in transition economies”, in: Y. Kalyuzhnova & W. Andreff (eds.), Privatisation and structural change in transition economies (29-59), Palgrave Macmillan, London.
• Aristei, D. & C. Perugini (2015), “The drivers of personal ıncome ınequality in transition, and the role of reform approaches”. in: C. Perugini & F. Pompei (eds.), Inequalities during and after transition in central and eastern Europe (41-58), Palgrave Macmillan, London.
• Aydın, N. (2018), “Analyzing the shadow economy of selected transition economies by a mimic model”, in: M. Zortuk (ed.), Applied economics for development: empirical approaches to selected social and economic ıssues in transition economies (19-41), Vernon Press, Malaga.
• Bäck, H. & A. Hadenius (2008), “Democracy and state capacity: exploring a j‐shaped relationship”, Governance, 21(1), 1-24.
• Becker, W. et al. (2017), “Weights and importance in composite indicators: mind the gap”, Handbook of Uncertainty Quantification, 1187-1216.
• Blakey, R.G. (1953), Maliye ders notları: birinci fasikül, (Çev. R. Aktan), Ankara Üniversitesi SBF Yayınları, Ankara.
• Boulanger, P.M. (2014), “Elements for a comprehensive assessment of Public Indicators”, JRC Scientific and Policy Reports, Luxembourg: Publications Office of the European Union.
• Brown, H.G. (1961), “Criteria for a rational tax system”, The American Journal of Economics and Sociology, 20(4), 443-447.
• Coricelli, F. & M. Marc (2010), “Are Product market structures affected by banking concentration: evidence from transition countries”, in: R. Matousek (ed.), Money, banking and financial markets in central and eastern Europe (32-61), Palgrave Macmillan, London.
• Cottarelli, C. (2011), Revenue mobilization in developing countries, International Monetary Fund, 8(2011), IMF.
• Crivelli, E. & S. Gupta (2014), “Resource blessing, revenue curse? domestic revenue effort in resource-rich countries”, European Journal of Political Economy, 35, 88-101.
• Crivelli, E. (2013), “Fiscal impact of privatization revisited: the role of tax revenues in transition economies”, Economic Systems, 37(2), 217-232.
• Dabrowski, M. & M. Tomczynska (2001), “Tax reforms in transition economies-a mixed record and complex future agenda”, CASE Network Studies and Analyses, Warsaw.
• Dikmen, O. (1969), Maliye dersleri: giriş ve genel vergi teorisi, Fakülteler Matbaası, İstanbul.
• Engelschalk, M. (2005), “Small business taxation in transition countries”, Tax Notes International, 40(6), 523-554.
• Falcetti, E. et al. (2006), “Reforms and growth in transition: re-examining the evidence”, Journal of Comparative Economics, 34(3), 421-445.
• Frey, B.S. & B. Torgler (2007), “Tax morale and conditional cooperation”, Journal of Comparative Economics, 35(1), 136-159.
• Gehlbach, S. (2008), Representation through taxation: revenue, politics, and development in postcommunist states, Cambridge University Press, New York.
• Gelb, A. et al. (1999), Circumstance and choice: the role of initial conditions and policies in transition economies, The World Bank, Washington.
• Gevorkyan, A.V. (2012), “Fiscal policy in select transition economies: opportunities for sustainable development”, International Journal of Society Systems Science, 4(1), 55-75.
• Gezdim, S.B. & M. Zortuk (2018, “The ımpact of FDI on economic growth in transition countries: a panel quantile regression approach”, in: M. Zortuk (ed.), Applied economics for development: empirical approaches to selected social and economic ıssues in transition economies (63-77), Vernon Press, Malaga.
• Gordon, R. (2001), “Taxes and privatization”, No. 2977, CEPR Discussion Papers.
• Guo, Y. & A. Hu (2004), “The Administrative monopoly in china’s economic transition”, Communist and Post-Communist Studies, 37(2), 265-280.
• Haller, H. (1974), Maliye politikası, teorik esasları ve temel problemleri, (Çev. S. Turhan), Fakülteler Matbaası, İstanbul.
• Hayek, F.A. et al. (1935), Collectivist economic planning, Routledge & Kegan Paul, London.
• Heredia, B. & B.R. Schneider (2003), “The political economy of administrative reform in developing countries”, in: B.R. Schneider & B. Heredia (eds.), Reinventing Leviathan. The politics of administrative reform in developing countries (1-32), North‐South Press Center, Miami.
• Iwasaki, I. & T. Suzuki (2007), “Transition Strategy, corporate exploitation, and state capture: an empirical analysis of the former soviet states”, Communist and Post-Communist Studies, 40(4), 393-422.
• Kastan, M. & Z. Machova (2010), “Tax burden in EU countries-a comparative study”, Bulletin of the Transilvania University of Brasov, 3(52), 263-270.
• Kaufmann, D. & P. Siegelbaum (1997), “Privatization and corruption in transition economies”, Journal of International Affairs, 50(2), 419-458.
• Keen, M. et al. (2006), “The ‘flat tax(es)’: principles and evidence”, IMF Working Paper WP/06/218.
• Kesici, M. (2009), “Geçiş ekonomilerinin dönüşüm sürecinde avrupa birliği üyeliği ve istihdam”, Sosyal Siyaset Konferansları Dergisi, 57, 407-448.
• Lane, D. (2009), “Global capitalism and the transformation of state socialism”, Studies in Comparative International Development, 44(2), 97-117.
• Lange, O. (1936), “On the economic theory of socialism: part one”, The Review of Economic Studies, 4(1), 53-71.
• Laufenburger, H. (1961), Mali iktisat ve mali kanunlar: gelir, sermaye ve vergi, (Çev. İ. Özüt), Ajans-Türk Matbaası, Ankara.
• Mau, V. & T. Drobyshevskaya (2012), “Modernization and the Russian economy: three hundred years of catching up”, Gaidar Institute for Economic Policy Working Papers 0032, 1-29.
• McGee, R.W. (2008a), “A comparative study of tax misery and tax happiness in transition economies and the European Union”, in: R.W. McGee (ed.), Taxation and Public Finance in Transition and Developing Economies (81-92), Springer, Boston.
• McGee, R.W. (2008b), “Tax administration costs in transition economies and the OECD: a comparative study”, in: R.W. McGee (ed.), Taxation and public finance in transition and developing economies (67-80), Springer, Boston.
• Medina, L. & F. Schneider (2017), “Shadow economies around the world: New results for 158 countries over 1991-2015”, CESifo, (6430), 1-30.
• Melo, M. et al. (1996), From plan to market, The World Bank Policy Research Department Transition Economics Division, Washington.
• Mickiewicz, T. (2005), Economic Transition in Central Europe and the Commonwealth of Independent States, Palgrave Macmillan, London.
• Mickiewicz, T. (2010), Economics of Institutional Change: Central and Eastern Europe Revisited, Springer, London.
• Moore, M, (2007), “How does taxation affect the quality of governance?”, Institute of Development Studies Working Paper (280), United Kingdom.
• Muraközy, L. (2010), “The Centrally Planned Invisible Hand-The Case of Hungary” (No. 119). TIGER Working Paper Series, Warsaw.
• Nadaroğlu, H. (1987), Vergi sistemimizin etkinliği, Anadolu Üniversitesi Yayını, Eskişehir, (234), 1-33.
• Neuhaus, M. (2006), The Impact of FDI on Economic Growth: An Analysis for the Transition Countries of Central and Eastern Europe, Springer Science & Business Media, London.
• Neuman, W.L. (2009), Toplumsal Araştırma Yöntemleri: Nitel ve Nicel Yaklaşımlar, (Çev. S. Özge), Yayınodası, İstanbul.
• Neumark, F. (1948), Maliyeye Dair Tetkikler, (Çev. M.O. Dikmen), İstanbul Üniversitesi İktisat Fakültesi Neşriyatı No: 9, İsmail Akgün Matbaası, İstanbul.
• Nivet, J.F. (2003), “Ownership and the firm: some theoretical gaps revealed by privatisation in transition economies”, in: Y. Kalyuzhnova & W. Andreff (eds.), Privatisation and Structural Change in Transition Economies (93-113), Palgrave Macmillan, London.
• North, C.D. (2005), Understanding the process of economic change, Princeton, India.
• Purfield, C. (2003), “Fiscal adjustment in transition countries: evidence from the 1990s”, IMF Working Papers, 03(36), 1-22.
• Ramazanoğlu, G. & U. Arnold (2006), Kafkasya ve orta asya cumhuriyetlerinde piyasa ekonomisine geçiş: avrupa ilişkileri, yatırımların pazarlanması ve yönlendirilmesi, Fakülte Kitabevi, Isparta.
• Saavedra, P. et al. (2007), Flat Income Tax Reforms. Fiscal policy and economic growth: lessons for eastern Europe and central Asia, The World Bank Publication, Washington.
• Sabirianova, P.K. et al. (2010), “Global reform of personal income taxation, 1981-2005: evidence from 189 countries”, National Tax Journal, 63(3), 447-478.
• Schanz, D. et al. (2017), “Tax attractiveness and the location of german controlled subsidiaries”, Review of Managerial Science, 11(1), 251-297.
• Schmölders, G. (1953), “Alman Vergi Sistemi”, (Çev. İ.H. Ülkmen), Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 8(1), 111-127.
• Schmölders, G. (1976), Genel Vergi Teorisi, (Çev. S. Turhan), Fakülteler Matbaası, İstanbul.
• Schmölders, G. (2006), The psychology of money and public finance, Springer, London.
• Schneider, F. & D. Enste (1999), “Increasing shadow economies all over the world-fiction or reality”, Institute for the Study of Labor Discussion Paper, 26, 1-67.
• Shlapentokh, V. (2013), “Corruption, the power of state and big business in soviet and post-soviet regimes”, Communist and Post-Communist Studies, 46(1), 147-158.
• Stankovsky, J. (1998), “Contribution of foreign direct investment (fdı) to the competitiveness of eastern Europe”, in: The Competitiveness of Transition Economies (205-232), OECD, Paris.
• Torgler, B. (2012), “Tax morale, eastern Europe and European enlargement”, Communist and Post-Communist Studies, 45(1-2), 11-25.
• Turan, G. (2007), “Piyasa ekonomisine geçiş ülkelerinde reformlar ve yeni devletin işlevleri”, Kamu-İş Dergisi, 8(4), 17-27.
• Turana, D. & A. Yurdakulb (2014), “Geçiş ülkelerinde Vergi Ahlakı”, Business & Economics Research Journal, 5(1), 123-141.
• Turhan, S. (1998), Vergi Teorisi ve Politikası, 6. Baskı, Filiz Kitabevi, İstanbul.
• Turley, G. (2006), Transition, Taxation and The State, Routledge, London.
• Zurnić, M. (2018), Corruption and Democratic transition in Eastern Europe: The role of political scandals in post-Milošević Serbia, Springer, London.