Yolsuzluğun Vergi Gelirleri Üzerindeki Etkisi: AB Geçiş Ülkeleri Örneği

Yıl 2023, Cilt: 13 Sayı: 1, 73 - 84, 26.07.2023

Ceyda Tunç Yılancı , Mahmut Ünsal Şaşmaz

Öz

Geçmişten günümüze, devletlerin kamusal ihtiyaçlarını karşılamada en önemli kaynaklardan biri olan vergiler, sosyal, siyasal ve ekonomik bir olgu olarak karşımıza çıkmaktadır. Vergi gelirlerinin belirlenmesinde kilit rol oynayan bu sosyal, siyasal ve ekonomik olgular, doğrudan ya da dolaylı olarak vergi üzerinde belirleyici olmaktadır. Vergi gelirlerinin belirlenmesinde önemli bir rol oynayan yolsuzluk, küreselleşen dünyada yaygın bir sorun haline gelmiştir. Kavramsal olarak, kamu gücünün veya kaynaklarının özel çıkarlar için kötüye kullanılması olarak tanımlanan yolsuzluğun birçok ekonomik sonucu bulunmaktadır. Bu çalışmada, 11 AB geçiş ekonomisinde 2003-2015 döneminde yolsuzluk ve vergi gelirleri arasındaki ilişki Westerlund ve Edgerton (2007) panel eşbütünleşme testi ve Emirmahmutoğlu ve Köse (2011) panel nedensellik testi kullanılarak analiz edilmiştir. Bu çalışmanın sonuçları yolsuzluk ve vergi gelirleri arasında uzun dönemli bir ilişki olduğunu ve bu iki değişken arasında çift yönlü bir nedensellik ilişkisi olduğunu göstermektedir.

Anahtar Kelimeler

Yolsuzluk, Vergi Gelirleri, Panel Veri

The Effect of Corruption on the Tax Revenues: Case of EU Transition Economies

Öz

From past to present, taxes, which are among one of the most important sources to supply governments public needs, confronts us a social, political, and economic phenomenon. These social, political, and economic phenomena, playing a key role in the determination of tax revenues, are decisive on the taxes, directly or indirectly. Many economic factors, such as financial development, growth, economic freedom, tax rate, and globalizing world. Conceptually, described as abusing public power or sources for private benefits, corruption has many economic effects. In this study, the relationship between corruption and tax revenues in 11 EU transition economies in the 2003-2015 period was analyzed using Westerlund and Edgerton (2007) panel cointegration test and Emirmahmutoğlu and Köse (2011) panel causality test. The results of this study show that there is a long – run relationship between corruption and tax revenues. Besides, we found a bi-directional causality relation between corruption and tax revenues.

Anahtar Kelimeler

Corruption, Tax Revenues, Panel Data Analysis

Kaynakça

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