The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence

Abstract

This study is to examine the effect of economic freedom on tax evasion and social welfare for 63 countries by using multi-regression method. The findings indicate that economic freedom and tax evasion have a statistically significant and negative correlation, whereas economic freedom and social welfare have a meaningful and positive correlation. Accordingly, enhancing economic freedom causes an increase in social welfare, and prevents tax evasion.

Keywords

• Economic Freedom,Welfare,Tax Evasion,taxation

Ekonomik Özgürlüğün Vergi Kaçakçılığı ve Sosyal Refah Üzerine Etkisi

Abstract

Bu çalışmada ekonomik özgürlüğün vergi kaçakçılığı ve sosyal refah düzeyi üzerindeki etkisi 63 ülke verisiyle çoklu regresyon modeli kullanılarak incelenmiştir. Analiz sonuçlarından elde edilen bulgulara göre, ekonomik özgürlük ile vergi kaçakçılığı arasında istatistiksel olarak anlamlı ve negatif yönlü bir ilişki varken, ekonomik özgürlük ile sosyal refah arasında istatistiksel olarak olarak anlamlı ve pozitif yönlü bir ilişki vardır. Ekonomik özgürlüğün vergi kaçakçılığını önleme ve sosyal refahı artırmadaki önemini ortaya koyan bu çalışmanın sonuçlarına göre, ekonomik özgürlüklerin artmasının vergi kaçakçılığını önlediği, tam tersine sosyal refah düzeyini ise artırdığı tespit edilmiştir.

Keywords

• Ekonomik Özgürlük,Sosyal Refah,Vergi Kaçakçılığı

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