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

Year 2022, Volume: 30 Issue: 51, 261 - 282, 31.01.2022
https://doi.org/10.17233/sosyoekonomi.2022.01.13

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.

References

  • Acosta-Ormaechea, S. & J. Yoo (2012), “Tax Composition and Growth: A Broad Cross-Country Perspective”, IMF Working Paper, 12(257), 1-36.
  • Aktan, C.C. (2009), “Arz-Yönlü İktisat Teorisi ve Haldun-Laffer Etkisi”, Ekonomi Bilimleri Dergisi, 1(2), 40-54.
  • Altıner, A. & Ö. Çalcalı (2019), “Türkiye’de Vergi Gelirleri ve Bütçe Harcamalarının Ekonomik Büyüme ile Etkileşimi”, Maliye Dergisi, 176, 406-427.
  • Arsan, H.Ü. (1975), Vergi Yükü Üzerinde Bir İnceleme, Ankara: Ankara Üniversitesi Basımevi.
  • Ataç, B. (2013), Maliye Politikası Gelişimi, Amaçları, Araçları ve Uygulama Sorunları, Ankara: Turhan Kitabevi.
  • Bai, J. & S. Ng (2004), “A Panic Attack on Unit Roots and Cointegration”, Econometrica, 72(4), 1127-1178.
  • Balestra, P. & M. Nerlove (1966), “Pooling Cross Section and Time Series Data in the Estimation of a Dynamic Model: The Demand for Natural Gas”, Econometrica, 34(3), 585-612.
  • Barro, R. & C.J. Redlick (2011), “Macroeconomic Effects of Government Purchases and Taxes”, The Quarterly Journal of Economics, 126(1), 51-102.
  • Baumol, W.J. & A.S. Blinder (2009), Macroeconomics Principles and Policy, USA: South-Western Cengage Learning.
  • Breusch, T.S. & A. Pagan (1980), “The Lagrange Multiplier and its Applications to Model Specification in Econometrics”, Review of Economic Research, 47(1), 239-253.
  • Chingbu, E.E. & C.O. Njoku (2015), “Taxation and Nigerian Economy: (1994-2012)”, Management Studies and Economic Systems, 2(2), 111-128.
  • Demir, C. (2015), Kamu Maliyesi, Afyonkarahisar: Limit Yayınları.
  • Di Sanzo, S. et al. (2017), “Tax Structure and Economic Growth: A Panel Cointegrated VAR Analysis”, Italien Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economist, 3(2), 239-253.
  • Driscool, J.C. & A.C. Kraay (1998), “Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data”, Review of Economics and Statistics, 80, 549-560.
  • Eker, A. vd. (2007), Maliye Politikası Teori, İlkeler ve Yöntemler, İzmir: Birleşik Matbaacılık.
  • Ferede, E. & B. Dalby (2012), “The Impact of Tax Cuts on Economic Growth: Evidence from the Canadian Provinces”, National Tax Journal, 65(3), 563-594.
  • Gemmell, N. et al. (2011), “The Growth Effects of Corporate and Personal Tax Rates in the OECD”, OECD Working Paper Series, 49, 1-33.
  • Grunfeld, Y. & Z. Griliches (1960), “Is Aggregation Necessarily Bad?”, Review of Economics and Statistics, 42(1), 1-13.
  • Hakim, T.A. et al. (2016), “Does Goods and Servies Tax Stimulate Economic Growth?, International Evidence”, Journal of Business and Retail Management Research, 10(3), 137-146.
  • Hallwirth, V. (1998), “Zur Lösung des Beschaeftigungsproblems Keynes Neu Entdecken”, Wirtschaftsdienst, 11, 654-659.
  • Hausman, J. (1978), “Specification Tests in Econometrics”, Econometrica, 46(6), 1251-1271.
  • Hildreth, C. (1950), “Combining Cross-Section Data and Time Series”, Cowles Commission Discussion Paper, No. 347, 1-13.
  • Jahan, S. et al. (2014), “What is Keynesian Economics”, Finance and Development, 51(3), 53-54.
  • King, R.E. (1993), “New Classical Macroeconomics”, in: D.R. Henderson (ed.), The Concise Encyclopedia of Economics (139-144), USA: Liberty Fund, Inc.
  • Kuh, E. (1959), “The Validity of Cross-Sectionally Estimated Behaviour Equations in Time Series Applications”, Econometrica, 27, 197-214.
  • Macek, R. (2015), “The Impact of Taxation on Economic Growth: Case Study of OECD Countries”, Review of Economic Perspectives, 4(14), 309-328.
  • McNabb, K. & P. LeMay Boucher (2014), “Tax Structures, Economic Growth and Development”, ICTD Working Paper, 22, 1-38.
  • Moon, H.R. & B. Perron (2004), “Testing for a Unit Root in Panels with Dynamic Factors”, Journal of Econometrics, 1, 81-126.
  • Musgrave, R.A. (2006), “Public Finance and Three Branch Model”, in: A.F. Ott & R.J. Cebula (eds.), The Elgar Companion to Public Economics- Empirical Public Economics, Cheltenham: Edward Elgar.
  • Nadaroğlu, H. (2000), Kamu Maliyesi Teorisi, İstanbul: Beta Yayınevi.
  • Oral-Erbaş, S. (2008), Olasılık ve İstatistik, Ankara: Gazi Kitabevi.
  • Organ, İ. & T.E. Çiftçi (2015), “Türkiye’de Emlak Vergisi Uygulamasından Kaynaklanan Sorunlar ve Çözüm Önerileri”, Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(4), 127-147.
  • Pesaran M.H. et al. (2008), “A Bias-Adjusted LM Test of Error Cross Section Independence”, Econometrics Journal, 11, 105-127.
  • Pesaran, M.H. & T. Yamagata (2008), “Testing Slope Homogeneity in Large Panels”, Journal of Econometrics, 142, 50-93.
  • Pesaran, M.H. & Y. Shin (1995), “An Autoregressive Distributed Lag Modelling Approach to Cointegration Analysis”, Cambridge Working Papers in Econometrics, 9514.
  • Pesaran, M.H. (2004), “General Diagnostic Tests for Cross Section Dependence in Panels”, Cambridge Working Papers in Econometrics, 435, 1-39.
  • Pesaran, M.H. (2007), “A Simple Panel Unit Root Test in the Presence of Cross-Section Dependence”, Journal of Applied Econometrics, 22(2), 265-312.
  • Pesaran, M.H. et al. (1999), “Pooled Mean Group Estimation of Dynamic Heterogeneous Panels”, Journal of the American Statistical Association, 94(446), 621-634.
  • Pesaran, M.H. et al. (2001), “Bounds Testing Approaches to the Analysis of Level Relationships”, Journal of Applied Econometrics, 16, 289-326.
  • Philips, P. & D. Sul (2003), “Dynamic Panel Estimation and Homogeneity Testing Under Cross Section Dependence”, Econometrics Journal, 6(1), 217-259.
  • Pınar, A. (2011), Maliye Politikası Teori ve Uygulama, Ankara: Turhan Kitabevi.
  • Sangkuhl, E. (2015), “How the Macroeconomic Theories of Keynes influenced the Development of Government Economic Finance Policy after the Great Depression of the 1930’s: Using Australia as the Εxample”, Athens Journal of Law, 1(1), 32-52.
  • Solow, R. (1956), “A Contribution to the Theory of Economic Growth”, The Quarterly Journal of Economics, 70, 65-94.
  • Spiegel, M.R. & L.J. Stephens (2011), İstatistik (Çev. S. Çelebioğlu), Ankara: Nobel Akademik Yayıncılık.
  • Stoilova, D. & N. Patonov (2013), “An Empirical Evidence for the Impact of Taxation on Economic Growth in the European Union”, Tourism & Management Studies, 3, 1031-1039.
  • Stoilova, D. (2017), “Tax Structure and Economic Growth: Evidence from the European Union”, Condaturia y Administracion, 62, 1041-1057.
  • Swamy, P.A. (1970), “Efficient Inference in a Random Coefficient Regression Model”, Econometrica, 38(2), 311-322.
  • Swan, T. (1956), “Economic Growth and Capital Accumulation”, Economic Record, 32, 334-361.
  • Szarowska, I. (2013), “Effects of Taxation by Economic Functions on Economic Growth in European Union”, in: E. Jircikowa et al. (eds.), Proceeding of the 6th International Scientific Conference: Finance and the Performance of Firms in Science, Education and Practice (746-758), Zlin: Tomas Bata University.
  • Şen, H. & İ. Sağbaş (2017), Vergi Teorisi ve Politikası, Ankara: Barış Arıkan Yayınları.
  • Takumah, W. & B.N. Iyke (2017), “The Links between Economic Growth and Tax Revenue in Ghana: An Empirical Investigation”, International Journal of Sustainable Economy, 9(1), 34-55.
  • Topal, M.H. (2017), “Vergi Yapısının Ekonomik Büyüme Üzerindeki Etkisi: OECD Ülkelerinden Ampirik Bir Kanıt”, Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 5(3), 183-206.
  • Tosun, C. (2018), “Türkiye’de ve OECD Ülkelerinde Vergi Yükünün Dağılımı”, Vergi Sorunları Dergisi, 357, 76-100.
  • Ulusoy, A. (2007), Maliye Politikası, Trabzon: Eflatun Matbaası.
  • Venkadasalam, S. (2014), “Implementation of Goods and Service Tax (GST): An Analysis on ASEAN States Using Least Squares Dummy Variable Model (LSDVM)”, International Conference on Economics, Education and Humanities (ICEEH’14), 10-11, Bali.
  • Widmalm, F. (2001), “Tax Structure and Growth: Are Same Taxes Better than Others?”, Public Choice, 107, 199-219.
  • Wooldridge, J.M. (2010), Econometric Analysis of Cross Section and Panel Data, London: MIT Press.
  • Yamak, R. & H.F. Erdem (2018), “Türkiye Ekonomisinde Armey Eğrisi Geçerli midir?”, International Journal of Economic and Administrative Studies, (Prof Dr. Harun Terzi Özel Sayısı), 335-346.
  • Yerdelen-Tatoğlu, F. (2020), Panel Zaman Serileri Analizi, İstanbul: Beta Yayınları.
  • Yerdelen-Tatoğlu, F. (2013), İleri Panel Veri Analizi Stata Uygulamalı, İstanbul: Beta Basım Yayım Dağıtım A.Ş.
  • Yerdelen-Tatoğlu, F. (2018), Panel Veri Ekonometrisi Stata Uygulamalı, İstanbul: Beta Basım Yayım Dağıtım A.Ş.
  • Yıldırım, K. vd. (2014), Makro Ekonomi, Ankara: Seçkin Yayıncılık.
  • Zellner, A. (1962), “An Efficient Method of Estimating Seemingly Unrelated Regressions and Tests for Aggregation Bias”, Journal of American Statistical Association, 57, 348-368.

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

Year 2022, Volume: 30 Issue: 51, 261 - 282, 31.01.2022
https://doi.org/10.17233/sosyoekonomi.2022.01.13

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.

References

  • Acosta-Ormaechea, S. & J. Yoo (2012), “Tax Composition and Growth: A Broad Cross-Country Perspective”, IMF Working Paper, 12(257), 1-36.
  • Aktan, C.C. (2009), “Arz-Yönlü İktisat Teorisi ve Haldun-Laffer Etkisi”, Ekonomi Bilimleri Dergisi, 1(2), 40-54.
  • Altıner, A. & Ö. Çalcalı (2019), “Türkiye’de Vergi Gelirleri ve Bütçe Harcamalarının Ekonomik Büyüme ile Etkileşimi”, Maliye Dergisi, 176, 406-427.
  • Arsan, H.Ü. (1975), Vergi Yükü Üzerinde Bir İnceleme, Ankara: Ankara Üniversitesi Basımevi.
  • Ataç, B. (2013), Maliye Politikası Gelişimi, Amaçları, Araçları ve Uygulama Sorunları, Ankara: Turhan Kitabevi.
  • Bai, J. & S. Ng (2004), “A Panic Attack on Unit Roots and Cointegration”, Econometrica, 72(4), 1127-1178.
  • Balestra, P. & M. Nerlove (1966), “Pooling Cross Section and Time Series Data in the Estimation of a Dynamic Model: The Demand for Natural Gas”, Econometrica, 34(3), 585-612.
  • Barro, R. & C.J. Redlick (2011), “Macroeconomic Effects of Government Purchases and Taxes”, The Quarterly Journal of Economics, 126(1), 51-102.
  • Baumol, W.J. & A.S. Blinder (2009), Macroeconomics Principles and Policy, USA: South-Western Cengage Learning.
  • Breusch, T.S. & A. Pagan (1980), “The Lagrange Multiplier and its Applications to Model Specification in Econometrics”, Review of Economic Research, 47(1), 239-253.
  • Chingbu, E.E. & C.O. Njoku (2015), “Taxation and Nigerian Economy: (1994-2012)”, Management Studies and Economic Systems, 2(2), 111-128.
  • Demir, C. (2015), Kamu Maliyesi, Afyonkarahisar: Limit Yayınları.
  • Di Sanzo, S. et al. (2017), “Tax Structure and Economic Growth: A Panel Cointegrated VAR Analysis”, Italien Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economist, 3(2), 239-253.
  • Driscool, J.C. & A.C. Kraay (1998), “Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data”, Review of Economics and Statistics, 80, 549-560.
  • Eker, A. vd. (2007), Maliye Politikası Teori, İlkeler ve Yöntemler, İzmir: Birleşik Matbaacılık.
  • Ferede, E. & B. Dalby (2012), “The Impact of Tax Cuts on Economic Growth: Evidence from the Canadian Provinces”, National Tax Journal, 65(3), 563-594.
  • Gemmell, N. et al. (2011), “The Growth Effects of Corporate and Personal Tax Rates in the OECD”, OECD Working Paper Series, 49, 1-33.
  • Grunfeld, Y. & Z. Griliches (1960), “Is Aggregation Necessarily Bad?”, Review of Economics and Statistics, 42(1), 1-13.
  • Hakim, T.A. et al. (2016), “Does Goods and Servies Tax Stimulate Economic Growth?, International Evidence”, Journal of Business and Retail Management Research, 10(3), 137-146.
  • Hallwirth, V. (1998), “Zur Lösung des Beschaeftigungsproblems Keynes Neu Entdecken”, Wirtschaftsdienst, 11, 654-659.
  • Hausman, J. (1978), “Specification Tests in Econometrics”, Econometrica, 46(6), 1251-1271.
  • Hildreth, C. (1950), “Combining Cross-Section Data and Time Series”, Cowles Commission Discussion Paper, No. 347, 1-13.
  • Jahan, S. et al. (2014), “What is Keynesian Economics”, Finance and Development, 51(3), 53-54.
  • King, R.E. (1993), “New Classical Macroeconomics”, in: D.R. Henderson (ed.), The Concise Encyclopedia of Economics (139-144), USA: Liberty Fund, Inc.
  • Kuh, E. (1959), “The Validity of Cross-Sectionally Estimated Behaviour Equations in Time Series Applications”, Econometrica, 27, 197-214.
  • Macek, R. (2015), “The Impact of Taxation on Economic Growth: Case Study of OECD Countries”, Review of Economic Perspectives, 4(14), 309-328.
  • McNabb, K. & P. LeMay Boucher (2014), “Tax Structures, Economic Growth and Development”, ICTD Working Paper, 22, 1-38.
  • Moon, H.R. & B. Perron (2004), “Testing for a Unit Root in Panels with Dynamic Factors”, Journal of Econometrics, 1, 81-126.
  • Musgrave, R.A. (2006), “Public Finance and Three Branch Model”, in: A.F. Ott & R.J. Cebula (eds.), The Elgar Companion to Public Economics- Empirical Public Economics, Cheltenham: Edward Elgar.
  • Nadaroğlu, H. (2000), Kamu Maliyesi Teorisi, İstanbul: Beta Yayınevi.
  • Oral-Erbaş, S. (2008), Olasılık ve İstatistik, Ankara: Gazi Kitabevi.
  • Organ, İ. & T.E. Çiftçi (2015), “Türkiye’de Emlak Vergisi Uygulamasından Kaynaklanan Sorunlar ve Çözüm Önerileri”, Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(4), 127-147.
  • Pesaran M.H. et al. (2008), “A Bias-Adjusted LM Test of Error Cross Section Independence”, Econometrics Journal, 11, 105-127.
  • Pesaran, M.H. & T. Yamagata (2008), “Testing Slope Homogeneity in Large Panels”, Journal of Econometrics, 142, 50-93.
  • Pesaran, M.H. & Y. Shin (1995), “An Autoregressive Distributed Lag Modelling Approach to Cointegration Analysis”, Cambridge Working Papers in Econometrics, 9514.
  • Pesaran, M.H. (2004), “General Diagnostic Tests for Cross Section Dependence in Panels”, Cambridge Working Papers in Econometrics, 435, 1-39.
  • Pesaran, M.H. (2007), “A Simple Panel Unit Root Test in the Presence of Cross-Section Dependence”, Journal of Applied Econometrics, 22(2), 265-312.
  • Pesaran, M.H. et al. (1999), “Pooled Mean Group Estimation of Dynamic Heterogeneous Panels”, Journal of the American Statistical Association, 94(446), 621-634.
  • Pesaran, M.H. et al. (2001), “Bounds Testing Approaches to the Analysis of Level Relationships”, Journal of Applied Econometrics, 16, 289-326.
  • Philips, P. & D. Sul (2003), “Dynamic Panel Estimation and Homogeneity Testing Under Cross Section Dependence”, Econometrics Journal, 6(1), 217-259.
  • Pınar, A. (2011), Maliye Politikası Teori ve Uygulama, Ankara: Turhan Kitabevi.
  • Sangkuhl, E. (2015), “How the Macroeconomic Theories of Keynes influenced the Development of Government Economic Finance Policy after the Great Depression of the 1930’s: Using Australia as the Εxample”, Athens Journal of Law, 1(1), 32-52.
  • Solow, R. (1956), “A Contribution to the Theory of Economic Growth”, The Quarterly Journal of Economics, 70, 65-94.
  • Spiegel, M.R. & L.J. Stephens (2011), İstatistik (Çev. S. Çelebioğlu), Ankara: Nobel Akademik Yayıncılık.
  • Stoilova, D. & N. Patonov (2013), “An Empirical Evidence for the Impact of Taxation on Economic Growth in the European Union”, Tourism & Management Studies, 3, 1031-1039.
  • Stoilova, D. (2017), “Tax Structure and Economic Growth: Evidence from the European Union”, Condaturia y Administracion, 62, 1041-1057.
  • Swamy, P.A. (1970), “Efficient Inference in a Random Coefficient Regression Model”, Econometrica, 38(2), 311-322.
  • Swan, T. (1956), “Economic Growth and Capital Accumulation”, Economic Record, 32, 334-361.
  • Szarowska, I. (2013), “Effects of Taxation by Economic Functions on Economic Growth in European Union”, in: E. Jircikowa et al. (eds.), Proceeding of the 6th International Scientific Conference: Finance and the Performance of Firms in Science, Education and Practice (746-758), Zlin: Tomas Bata University.
  • Şen, H. & İ. Sağbaş (2017), Vergi Teorisi ve Politikası, Ankara: Barış Arıkan Yayınları.
  • Takumah, W. & B.N. Iyke (2017), “The Links between Economic Growth and Tax Revenue in Ghana: An Empirical Investigation”, International Journal of Sustainable Economy, 9(1), 34-55.
  • Topal, M.H. (2017), “Vergi Yapısının Ekonomik Büyüme Üzerindeki Etkisi: OECD Ülkelerinden Ampirik Bir Kanıt”, Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 5(3), 183-206.
  • Tosun, C. (2018), “Türkiye’de ve OECD Ülkelerinde Vergi Yükünün Dağılımı”, Vergi Sorunları Dergisi, 357, 76-100.
  • Ulusoy, A. (2007), Maliye Politikası, Trabzon: Eflatun Matbaası.
  • Venkadasalam, S. (2014), “Implementation of Goods and Service Tax (GST): An Analysis on ASEAN States Using Least Squares Dummy Variable Model (LSDVM)”, International Conference on Economics, Education and Humanities (ICEEH’14), 10-11, Bali.
  • Widmalm, F. (2001), “Tax Structure and Growth: Are Same Taxes Better than Others?”, Public Choice, 107, 199-219.
  • Wooldridge, J.M. (2010), Econometric Analysis of Cross Section and Panel Data, London: MIT Press.
  • Yamak, R. & H.F. Erdem (2018), “Türkiye Ekonomisinde Armey Eğrisi Geçerli midir?”, International Journal of Economic and Administrative Studies, (Prof Dr. Harun Terzi Özel Sayısı), 335-346.
  • Yerdelen-Tatoğlu, F. (2020), Panel Zaman Serileri Analizi, İstanbul: Beta Yayınları.
  • Yerdelen-Tatoğlu, F. (2013), İleri Panel Veri Analizi Stata Uygulamalı, İstanbul: Beta Basım Yayım Dağıtım A.Ş.
  • Yerdelen-Tatoğlu, F. (2018), Panel Veri Ekonometrisi Stata Uygulamalı, İstanbul: Beta Basım Yayım Dağıtım A.Ş.
  • Yıldırım, K. vd. (2014), Makro Ekonomi, Ankara: Seçkin Yayıncılık.
  • Zellner, A. (1962), “An Efficient Method of Estimating Seemingly Unrelated Regressions and Tests for Aggregation Bias”, Journal of American Statistical Association, 57, 348-368.
There are 63 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Semra Aydoğdu Bağcı 0000-0001-8078-5626

Erşan Sever 0000-0003-0220-5571

Early Pub Date January 28, 2022
Publication Date January 31, 2022
Submission Date June 1, 2021
Published in Issue Year 2022 Volume: 30 Issue: 51

Cite

APA Aydoğdu Bağcı, S., & Sever, E. (2022). Gelişmiş ve Gelişmekte Olan Ülkelerde Kaynaklarına Göre Vergi Türleri ve Ekonomik Büyüme İlişkisi. Sosyoekonomi, 30(51), 261-282. https://doi.org/10.17233/sosyoekonomi.2022.01.13
AMA Aydoğdu Bağcı S, Sever E. Gelişmiş ve Gelişmekte Olan Ülkelerde Kaynaklarına Göre Vergi Türleri ve Ekonomik Büyüme İlişkisi. Sosyoekonomi. January 2022;30(51):261-282. doi:10.17233/sosyoekonomi.2022.01.13
Chicago Aydoğdu Bağcı, Semra, and Erşan Sever. “Gelişmiş Ve Gelişmekte Olan Ülkelerde Kaynaklarına Göre Vergi Türleri Ve Ekonomik Büyüme İlişkisi”. Sosyoekonomi 30, no. 51 (January 2022): 261-82. https://doi.org/10.17233/sosyoekonomi.2022.01.13.
EndNote Aydoğdu Bağcı S, Sever E (January 1, 2022) Gelişmiş ve Gelişmekte Olan Ülkelerde Kaynaklarına Göre Vergi Türleri ve Ekonomik Büyüme İlişkisi. Sosyoekonomi 30 51 261–282.
IEEE S. Aydoğdu Bağcı and E. Sever, “Gelişmiş ve Gelişmekte Olan Ülkelerde Kaynaklarına Göre Vergi Türleri ve Ekonomik Büyüme İlişkisi”, Sosyoekonomi, vol. 30, no. 51, pp. 261–282, 2022, doi: 10.17233/sosyoekonomi.2022.01.13.
ISNAD Aydoğdu Bağcı, Semra - Sever, Erşan. “Gelişmiş Ve Gelişmekte Olan Ülkelerde Kaynaklarına Göre Vergi Türleri Ve Ekonomik Büyüme İlişkisi”. Sosyoekonomi 30/51 (January 2022), 261-282. https://doi.org/10.17233/sosyoekonomi.2022.01.13.
JAMA Aydoğdu Bağcı S, Sever E. Gelişmiş ve Gelişmekte Olan Ülkelerde Kaynaklarına Göre Vergi Türleri ve Ekonomik Büyüme İlişkisi. Sosyoekonomi. 2022;30:261–282.
MLA Aydoğdu Bağcı, Semra and Erşan Sever. “Gelişmiş Ve Gelişmekte Olan Ülkelerde Kaynaklarına Göre Vergi Türleri Ve Ekonomik Büyüme İlişkisi”. Sosyoekonomi, vol. 30, no. 51, 2022, pp. 261-82, doi:10.17233/sosyoekonomi.2022.01.13.
Vancouver Aydoğdu Bağcı S, Sever E. Gelişmiş ve Gelişmekte Olan Ülkelerde Kaynaklarına Göre Vergi Türleri ve Ekonomik Büyüme İlişkisi. Sosyoekonomi. 2022;30(51):261-82.