THE EFFECT OF TAX INCENTIVES ON HUMAN DEVELOPMENT İN OECD MEMBER COUNTRIES

Yıl 2026, Sayı: 52 , 887 - 921 , 23.04.2026

Yakup Taşdemir

https://doi.org/10.14520/adyusbd.1542254

https://izlik.org/JA79NW39LN

Öz

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.

Anahtar Kelimeler

Tax Incentives , Human Development , System GMM

OECD ÜYESİ ÜLKELERDE VERGİ TEŞVİKLERİNİN İNSANİ KALKINMA ÜZERİNE ETKİSİ

https://izlik.org/JA79NW39LN

Öz

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.

Anahtar Kelimeler

Vergi Teşvikleri , İnsani Kalkınma , Sistem GMM

Etik Beyan

Çalışmada bilimsel araştırma ahlakına uygun hareket edilmiştir. Ayrıca çalışmada panel veri analizi kısmında yararlanılan veriler, uluslararası kuruluşların yayınlamış olduğu verilerden elde edilmiştir. Bu sebeple etik kurul onayına gerek yoktur.

Kaynakça

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