Adıyaman Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 1308-9196 1308-7363 Adıyaman Üniversitesi 10.14520/adyusbd.1542254 Panel Data Analysis Panel Veri Analizi THE EFFECT OF TAX INCENTIVES ON HUMAN DEVELOPMENT İN OECD MEMBER COUNTRIES OECD ÜYESİ ÜLKELERDE VERGİ TEŞVİKLERİNİN İNSANİ KALKINMA ÜZERİNE ETKİSİ https://orcid.org/0000-0001-6364-3829 Taşdemir Yakup ÇANAKKALE ONSEKİZ MART ÜNİVERSİTESİ, BİGA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ 04 23 2026 0 52 887 921 09 02 2024 04 12 2026 Copyright © 2008, Adıyaman Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 2008 Adıyaman Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

Human development is one of the common goals that all countries want to achieve. Countries frequently use many economic and non-economic tools to achieve this goal. This study seeks to answer the question of whether the tax incentives offered by countries, especially to attract foreign investors, are effective on human development. The study covers 31 member countries of the Organization for Economic Co-operation and Development (OECD) and the period between 2010-2018. The relationship between the variables specified in the study was examined with the System Generalized Method of Moments (System GMM), one of the dynamic panel data estimation methods. According to the analysis findings, tax incentives have a positive and significant effect on human development.

İnsani kalkınma tüm ülkelerin ulaşmak istediği ortak amaçlardan bir tanesidir. Ülkeler bu amaca ulaşabilmek için iktisadi olan ve olmayan çok sayıda araca sıklıkla başvurmaktadır. Bu araçlardan bir tanesi de vergi teşvikleridir. Bu çalışma kapsamında ülkelerin özellikle yabancı yatırımcıları getirebilmek amacıyla sunmuş oldukları vergi teşviklerinin insani kalkınma üzerinde etkili olup olmadığı sorusuna yanıt aranmaktadır. Çalışma 31 Ekonomik İşbirliği ve Kalkınma Örgütü (OECD) üyesi ülkeyi ve 2010-2018 dönem aralığını kapsamaktadır. Çalışmada belirtilen değişkenler arasındaki ilişki dinamik panel veri tahmin yöntemlerinden Sistem Genelleştirilmiş Momentler Yöntemi (Sistem GMM) ile incelenmiştir. Analiz bulgularına göre vergi teşvikleri, insani kalkınma üzerinde pozitif ve anlamlı bir etkiye sahiptir.

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