DO COUNTRY-LEVEL GOVERNANCE AND ECONOMIC FREEDOM AFFECT TAX AVOIDANCE? EVIDENCE FROM TÜRKİYE

Yıl 2025, Cilt: 21 Sayı: 1, 142 - 160, 26.03.2025

Çağrı Aksoy Hazır

Öz

This study intends to provide empirical evidence that country-level governance and economic freedom impact tax avoidance behavior in Türkiye, using a sample of yearly observations of 371 publicly listed companies over the 2006-2023 period. It is found that Turkish companies engage in tax avoidance less when country-level governance increases. On the other hand, the evidence shows that when the level of economic freedom in Türkiye increases, companies are more likely to avoid tax. This study highlights the importance of considering the influence of county-level factors on tax avoidance. In the context of Türkiye as an emerging economy, this study offers new evidence that links tax avoidance to economic freedom and governance at the country level. As a result, it fills a gap in the literature on Turkish companies' tax avoidance behavior. Policymakers and regulators may find the results helpful in enhancing the legal and economic environment for companies.

Anahtar Kelimeler

Tax avoidance, country-level governance, economic freedom, agency theory, panel data analysis

ÜLKE DÜZEYİNDE YÖNETİŞİM VE EKONOMİK ÖZGÜRLÜK VERGİDEN KAÇINMAYI ETKİLER Mİ? TÜRKİYE’DEN KANITLAR

Öz

Bu çalışma, 2006-2023 döneminde 371 halka açık şirketin yıllık gözlemlerini kullanarak, ülke düzeyindeki yönetişim ve ekonomik özgürlüğün Türkiye'deki vergi kaçınma davranışı üzerindeki etkisini ortaya koymayı amaçlamaktadır. Çalışmada, ülke düzeyindeki yönetişim arttığında Türk şirketlerinin vergiden kaçınma eğilimlerinin azaldığı tespit edilmiştir. Öte yandan, Türkiye'deki ekonomik özgürlük seviyesinin artmasıyla şirketlerin vergiden kaçınma davranışının yükseldiğine dair kanıtlar sunulmaktadır. Bu çalışma, vergi kaçınma üzerinde ülke düzeyindeki faktörlerin etkisinin dikkate alınmasının önemini vurgulamaktadır. Türkiye özelinde dikkate alındığında, çalışmada vergi kaçınma ekonomik özgürlük ve ülke düzeyinde yönetişim ile ilişkilendirilerek yeni kanıtlar sunulmasıyla literatürdeki boşluk da doldurulmaktadır. Politika yapıcılar ve düzenleyiciler, şirketler için yasal ve ekonomik ortamı iyileştirmede bu sonuçlardan yararlanabilirler.

Anahtar Kelimeler

Vergiden kaçınma, ülke düzeyinde yönetişim, ekonomik özgürlük, vekalet teorisi, panel veri analizi.

Kaynakça

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