Vergi Gelirlerini Belirleyen Faktörlerin Bölgesel Analizi: Türkiye Örneği

Yıl 2019, Sayı: 60, 155 - 178, 29.04.2019

Ersin Nail Sağdıç

Öz

Devletin asli ve diğer görevlerini yerini
getirebilmek amacıyla ihtiyaç duyduğu finansman kaynaklarının başında vergiler
gelmektedir. Vergiler sadece bir kamu geliri olmayıp aynı zamanda siyasi, mali,
sosyal ve iktisadi açıdan etki yaratan önemli bir araçtır. Bu açıdan devletin
hem gelirlerinin önemli bir kısmını oluşturan hem de ekonomik ve diğer
sahalarda etkili bir role sahip olan vergi gelirlerinin hangi faktörlerden
etkilendikleri ve belirlendikleri ülkeler açısından büyük önem arz etmektedir.
Nitekim bir çok ekonomik olgu ya da olayın nedeni veya sonucu olan aynı zamanda
devletin en önemli finansman aracı olan vergi gelirlerini Türkiye temelinde
incelemek ve analiz etmek bu çalışmanın temel çıkış noktasını oluşturmuştur. Bu
çalışmanın amacı Türkiye’de vergi gelirlerini belirleyen faktörleri
belirleyerek bu faktörlerin vergi gelirleri üzerindeki etkilerini analiz
etmektir. Analiz veri kısıtı nedeniyle, 1990-2001 yılları arasında iller bazı
temelinde, 2004-2011 yılları arasında ise 26 Kalkınma Bölgesi temelinde
kategorize edilmiştir. Analiz sonuçlarına göre, Türkiye’de kişi başına milli
gelir düzeyi, sanayi sektörünün milli gelir içerisindeki payı, hizmetler
sektörünün milli gelir içerisindeki payı ve ticari dışa açıklık derecesi vergi
gelirlerini olumlu yönde etkilemektedir. 
Tam tersine Türkiye’de tarım sektörünün bölgesel açıdan verimli olarak
vergilendirilmediği ve vergi gelirlerini negatif yönde etkilediği tespit
edilmiştir. Benzer şekilde kamu harcamaları da bölgesel açıdan vergi
gelirlerini negatif etkilemektedir.

Anahtar Kelimeler

Vergi Gelirleri, Vergi Gelirlerinin Belirleyen Faktörler, Vergileme, Panel Veri Analizi, Bölgesel Vergi Analizi

Regional Analysis of the Determinants of Tax Revenues: The Case of Turkey

Öz

Taxes are among the main sources of finance needed by a state
to fulfil its essential and other duties. Taxes are not only a public revenue,
but they are also an important tool that has an effect in political, financial,
social and economic scales. In this sense, the factors that affect and
determine the tax revenues, comprising an important part of a state’s revenues
and having an influential role in both economy and other fields, carry a huge
importance for countries. Thus, the basic starting point of this study is to
examine and analyse tax revenues, which are the reason or result of various
economic facts or events and which are the most important source of finance as
well, on the basis of Turkey. The purpose of this study is to identify the
determinants of tax revenues and analyse the effects of these determinants on
tax revenues. Due to the data constraint in Turkey, the analysis has been
categorized on the basis of provinces between the years of 1990-2001 and on the
basis of 26 Development Regions between 2004 and 2011. According to the
results, GDP per capita, the shares of industry and service sectors in GDP and
the ratio of export plus imports to GDP positively affect tax revenues in
Turkey. On the other hand, it has been identified that taxes are not collected
by efficiently in agriculture sector on a regional scale and that this process
affects tax revenues in a negative way. Similarly, public expenditures also
affect the regional tax revenues negatively.

Anahtar Kelimeler

Tax Revenues, The Determinants of Tax Revenues, Taxation, Panel Data Analysis, Regional Tax Analysis

Kaynakça

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