Vergi yapısı ve ekonomik büyüme: G7 ülkeleri örneği

Öz

Vergi yapısı ile ekonomik büyüme birbirlerini karşılıklı olarak etkileyen iki önemli değişkendir. Vergi türleri, bileşimi ve milli gelir içerisindeki payı ülkelerin gelişmişlik düzeylerine göre değişmekle birlikte, ekonomik gelişme üzerinde bir etki yaratabilmektedir. Bu nedenle ülkeler ekonomik büyüme hedefini gerçekleştirebilmek için vergi yoluyla ekonomik büyüme üzerinde olumlu etki yaratma çabası içindedir. Buradan hareketle ortaya çıkan bu çalışmada, en gelişmiş yedi ülke olarak ifade edilen G7 ülkelerinde 1990-2018 yılları arasında vergi yapısı ve vergi yükü ile ekonomik büyüme arasındaki ilişki panel veri analizi yardımıyla araştırılmıştır. Yapılan analizler sonucunda vergi türleri ile ekonomik büyüme arasında uzun dönemli ilişki bulunmuştur. Vergi yükü ile ekonomik büyüme arasında ise uzun dönemli ilişkiye rastlanılmamıştır. Nedensellik analizi sonucunda gelir üzerinden alınan vergilerin ekonomik büyümeyi negatif, servet ve harcama üzerinden alınan vergilerin pozitif etkilediği sonucuna ulaşılmıştır.

Anahtar Kelimeler

• vergi yapısı
• ekonomik büyüme
• G7
• maliye politikası

Tax structure and economic growth: The case of G7 countries

Öz

Tax structure and economic growth are two important variables that mutually affect each other. Although tax types, composition and share in national income vary according to the level of development of countries, they can have an impact on economic development. For this reason, countries are in an effort to create a positive effect on economic growth through taxes in order to achieve their economic growth target. In this study, the tax structure and the relationship between tax burden and economic growth in the G7 countries, which are expressed as the seven most developed countries, were investigated with panel data analysis. As a result of the analysis, a long-term relationship was found between tax types and economic growth. No long-term relationship was found between tax burden and economic growth. As a result of the causality analysis, it was concluded that taxes on income affect economic growth negatively, while taxes on wealth and expenditure positively affect economic growth.

Anahtar Kelimeler

• Tax Structure
• Economic Growth
• G7
• Fiscal Policy

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