Vergi Progresifliği ve Ekonomik Büyüme: Ücret Gelirlerinden Tahsil Edilen Vergilerin Değerlendirilmesi

Öz

Gelir dağılımında adaletin sağlanması maliye politikasının temel amaçlarından birisi olup devletler bu amaca ulaşmak için maliye politikası araçlarını aktif bir şekilde kullanabilmektedir. Devletler tarafından uygulanmakta olan vergi sistemleri ve vergi yapıları bu amaca hizmet ederek gelirin daha adil dağılması amacına ulaşılmasını sağlayabileceği gibi, vergilendirme sonrası gelirin daha adaletsiz dağılması da muhtemeldir. Bunun yanında, maliye politikası amaçları arasında bir çatışma olarak gelir dağılımında adalet ve ekonomik büyüme arasında bir ikame ilişkisi de ortaya çıkabilmektedir. Bu çalışmanın amacı 29 OECD ülkesi için 2000-2022 arası vergi sisteminin progresifliği (veya regresifliği) ile ekonomik büyüme arasındaki ilişkinin System GMM yöntemiyle analiz edilmesidir. GSYİH büyüme oranı bağımlı değişken ve bir vergi progresifliği göstergesi olan Kakwani indeks bağımsız değişken olarak modele dahil edilmiştir. Kakwani indeks ilgili panel için ücret gelirlerine göre gelir grupları tarafından ödenen vergi oranları baz alınarak hesaplanmıştır. Analiz sonuçlarına göre progresif bir vergi sistemi ile ekonomik büyüme oranı arasında pozitif ve istatistiki olarak anlamlı bir ilişki bulunmaktadır. Bu sonuçlar progresif bir vergi sisteminin ekonomik büyüme amacına hizmet edebileceğini ve gelir dağılımında adalet amacından taviz vermeden de ekonomik büyümenin desteklenebileceğini göstermektedir.

Anahtar Kelimeler

• Kakwani İndeks
• Vergi Konsanstrasyon Katsayısı
• Progresif Vergi Sistemi
• Ekonomik Büyüme

Tax Progressivity and Economic Growth: An Evaluation of Taxes Collected from Wage Income

Öz

Fairness in income distribution is one of the fundamental objectives of fiscal policy, and governments can actively use fiscal policy instruments to achieve this goal. The tax systems and tax structures implemented by governments may serve this purpose by contributing to a more equitable distribution of income; however, it is also possible that income distribution may become more unequal after taxation. In addition, as a conflict among fiscal policy objectives, a trade-off relationship may arise between fairness in income distribution and economic growth. The aim of this study is to analyze the relationship between the progressivity (or regressivity) of the tax system and economic growth for 29 OECD countries over the period 2000–2022 using the System GMM method. In the model, we use GDP growth rate as the dependent variable and Kakwani index, which is an indicator of tax progressivity, as the independent variable. The Kakwani index is calculated using the relevant panel based on the tax rates paid by income groups according to wage incomes. The results of the analysis indicate that there is a positive and statistically significant relationship between a progressive tax system and the economic growth rate. These results show that a progressive tax system can serve the objective of economic growth. Morever, economic growth can be supported without compromising the objective of income distribution equity.

Anahtar Kelimeler

• Kakwani Index
• Tax Concentration Coefficient
• Progressive Tax System
• Economic Growth

Kaynakça

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