Araştırma Makalesi
BibTex RIS Kaynak Göster

Makro Ekonomik Açıdan Vergi Gelirlerinin Belirleyicileri: OECD Ülkeleri Üzerine Bir Uygulama

Yıl 2019, Sayı: 112, 175 - 198, 29.10.2019
https://doi.org/10.33203/mfy.492060

Öz

Bu çalışmada, seçilmiş 16
OECD ülkesinde vergi gelirlerinin belirleyicilerinin incelenmesi amaçlanmıştır.
Bu amaçla 1991-2015 dönemi verileri kullanılarak panel veri analizi
gerçekleştirilmiştir. Analiz kapsamında, yatay kesit bağımlılığı ve durağanlık
incelendikten sonra
Durbin-Hausman
eşbütünleşme testi kullanılarak seriler arasındaki uzun dönemli ilişkiler
belirlenmiştir. Panel AMG yöntemiyle yapılan katsayı tahmin sonuçlarına göre,
makroekonomik belirleyicilerin vergi gelirleri üzerindeki etkisinin ülkeden
ülkeye farklılık gösterdiği görülmüştür. Ele alınan ülkelerin çoğunluğunda
vergi gelirleri üzerinde işsizlik ve ekonomik büyümenin herhangi bir etkiye
sahip olmadığı tespit edilmiştir. Ayrıca çoğu ülkede vergi gelirleri üzerinde
enflasyonun negatif, ekonomik küreselleşmenin ise pozitif etkilerinin olduğu
belirlenmiştir.

Kaynakça

  • Ahmed, M. Q. & Muhammad, S. D. (2010). Determinants of Tax Buoancy: Empirical Evidence from Developing Countries. European Journal of Social Sciences, 13(3), 408-414.
  • Atsan, E. (2017). The Determinants of Tax Capasity and Tax Effort in Turkey for The Period of 1984-2012. Ömer Halisdemir Üniversitesi İ.İ.B.F. Dergisi, 10(4), 214-234.
  • Brennan, G. & Buchanan, J.M. (1980). The Power to Tax: Analytical Foundations of a Fiscal Constituon, Cambridge: Cambridge University Press.
  • Brooks, C. & Manza,J. (2006). Why Do Welfare States Persist ?. The Journal of Politics, 68(4), 816-827.
  • Burman, L.E. (2003). Is the Tax Expenditure Concept Still Relevant. National Tax Journal, 56(3), 613-627.
  • Castro, G.-A. & Ramgrez, D.-B. (2014). Determinants of Tax Revenue in OECD Countries Over the Period 2000-2011. Contaduriay Administracion, 59(3), 35-59.
  • Dioda, L. (2012). Structural Determinants Of Tax Revenue In Latin America and The Caribbean. Subregional Headquarters In Mexico, 3, 1-44.
  • Eberhardt, M. & Bond, S. (2009). Cross-Section Dependence in Nonstationary Panel Models: A Novel Estimator. Munich Personal RePEc Archive, https://mpra.ub.uni-muenchen.de/17870/2/MPRA_paper_17870.pdf. (01.11.2018)
  • Eltony, N. M. (2002). The Determinants Of Tax Effort In Arab Countries. Kuwait: Arab Plannig Instıtue, API-Working Paper No 207, 1-44.
  • Etzioni, A. (1986). Tax Evasion and Perception of Tax Fairness : A Research Note. The Journal of Applied Behavioral Science, 22 (2), 177-185.
  • Grasmick, H. G., Bursk,R.J. & Cochran J. K. (1991). Render unto Caesar what is Caesar’s: Religiosity and Taxpayers’ Inclinations to Cheat. The Sociological Quarterly, 32(2), 251-266.
  • Gupta, A. S. (2007). Determinants of Tax Revenue Efforts In Devoloping Countries. IMF Working Paper, WP/07/184.
  • Hassan, S., Mishra, B. & Suresh, P. S. (2016). A Multi-Dimensional Approach To The Determinants Of Tax Revenue: The Case Of The State Of Jammu And Kashmir (India). Elk Asia Pacific Journal of Finance and Risk Management, 7(3).
  • Karabulut, R. & Şeker, K. (2018) Belirlenmiş Değişkenlerin Vergi Gelirleri Üzerindeki Etkisi: Çoklu Doğrusal Regresyon Analizi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 23(3), 1049-1070.
  • Leroy, M. (2003). Sociology of The Tax Payer And The Tax Avoidance. Archives Européennes de Sociologie, 44(2), 213-244.
  • Leroy, M. (2008). Tax Sociology. Sociopolitical Issues for a Dialogue with Economists, 3, 1-33, http://socio-logos.revues.org/2073, (18.10.2018).
  • Lewis, A. (1979). An Empirical Assessment of Tax Mentality. Public Finance/Finances Publiques, 34, 245–257.
  • Mann, F. K. (1943). The Sociology of Taxation. The Review of Politics, 5(2), 225-235, http://www.jstor.org/stable/1404264, (09.10.2018).
  • Martin, I. W., Mehrotra, A. K. & Prasad M., (2009). The Thunder of History: The Origins and Development of the New Fiscal Sociology. In Martin, I. W., Mehrotra, A. K. & Prasad M (Eds.) The New Fiscal Sociology Taxation in Comparative and Historical Perspective (pp.1-28). Cambridge University Press.
  • Muibi, O. S. & Sinbo, O. M. (2013). Macroeconomic Determinants of Tax Revenue in Nigeria (1970-2011). World Applied Sciences Journal, 28(1), 27-35.
  • Musgrave, R. A. (1983). Who Should Tax, Where, and What?. in McLure C. E (ed.) Tax Assignment in Federal Countries, Canberra.
  • Özmen, İ. (2016). Tarihsel Olarak Vergi Gelirlerinin Belirleyicileri ve BRIC-T Üzerine Ekonometrik Bir Analiz. Doktora Tezi, Necmettin Erbakan Üniversitesi Sosyal Bilimler Enstitüsü, Konya.
  • Pesaran, M.H. (2004). General Diagnostic Tests for Cross Section Dependence in Panels. Journal of Applied Econometrics, 20, 264-309.
  • Pesaran, M.H. (2007). A Simple Panel Unit Root Test in the Presence of Cross-Section Dependence. Journal of Applied Econometrics, 22, 265–312.
  • Pesaran, M.H., & Yamagata, T. (2008). Testing Slope Homogeneity in Large Panels. Journal of Econometrics, 142(1), 50-93.
  • Ring, D. M. (2008). What’s at Stake in the Sovereignty Debate?: International Tax and the Nation-State. Virginia Journal of International Law, 49 (1), 155-234.
  • Stotsky, J.G. & WoldeMariam, A. (1997). Tax Effort in Sub-Saharan Africa. IMF Working Paper, WP/97/107, September.
  • Tanzi, V. (1980). İnflation and the Personal İncome Tax : An International Perspective. Cambridge : Cambridge University Press
  • Tanzi, V. Davoodi, H. (2000). Corruption, Growth and Public Finance. IMF Working Paper, WP/00/182.
  • Torgler, B. (2003). To Evade or Not To Evade: That Is the Question. Journal of Socio-Economics, 32, 283-302.
  • Torgler, B. (2011). Tax Morale and Compliance Review of Evidence and Case Studies for Europe. The World Bank, Policy Research Working Paper No: 5922.
  • Uluatam, Ö. (2012), Kamu Maliyesi, Ankara: İmaj Yayıncılık.
  • Yonah, A. R. (2007) International Tax as International Law: An Analysis of the International Tax Regime. Cambridge: Cambridge University Press.
  • Westerlund, J. (2008). Panel Cointegration Tests of the Fisher Effect. Journal of Applied Econometrics, 23, 193-223.

Macroeconomic Determinants of Tax Revenues: An Application on The OECD Countries

Yıl 2019, Sayı: 112, 175 - 198, 29.10.2019
https://doi.org/10.33203/mfy.492060

Öz

In this study, it is aimed to examine the determinants of tax
revenues in selected 16 OECD countries. For this purpose, panel data
analysis was performed by using the data of 1991-2015 period. After
analyzing the cross-sectional dependence and stability, long-term
relationships between the series were investigated by using the Durbin-
Hausman cointegration test. According to the results of the coefficient
estimation made by the panel AMG method, ıt was seen that the effect of
macroeconomic determinants on tax revenues differs from one country
to another. Unemployment and economic growth on tax revenues were
found to have no effect in the majority of countries. Moreover, it was
determined that inflation is a negative effect and economic globalization
has a positive effect on tax revenues in most countries.

Kaynakça

  • Ahmed, M. Q. & Muhammad, S. D. (2010). Determinants of Tax Buoancy: Empirical Evidence from Developing Countries. European Journal of Social Sciences, 13(3), 408-414.
  • Atsan, E. (2017). The Determinants of Tax Capasity and Tax Effort in Turkey for The Period of 1984-2012. Ömer Halisdemir Üniversitesi İ.İ.B.F. Dergisi, 10(4), 214-234.
  • Brennan, G. & Buchanan, J.M. (1980). The Power to Tax: Analytical Foundations of a Fiscal Constituon, Cambridge: Cambridge University Press.
  • Brooks, C. & Manza,J. (2006). Why Do Welfare States Persist ?. The Journal of Politics, 68(4), 816-827.
  • Burman, L.E. (2003). Is the Tax Expenditure Concept Still Relevant. National Tax Journal, 56(3), 613-627.
  • Castro, G.-A. & Ramgrez, D.-B. (2014). Determinants of Tax Revenue in OECD Countries Over the Period 2000-2011. Contaduriay Administracion, 59(3), 35-59.
  • Dioda, L. (2012). Structural Determinants Of Tax Revenue In Latin America and The Caribbean. Subregional Headquarters In Mexico, 3, 1-44.
  • Eberhardt, M. & Bond, S. (2009). Cross-Section Dependence in Nonstationary Panel Models: A Novel Estimator. Munich Personal RePEc Archive, https://mpra.ub.uni-muenchen.de/17870/2/MPRA_paper_17870.pdf. (01.11.2018)
  • Eltony, N. M. (2002). The Determinants Of Tax Effort In Arab Countries. Kuwait: Arab Plannig Instıtue, API-Working Paper No 207, 1-44.
  • Etzioni, A. (1986). Tax Evasion and Perception of Tax Fairness : A Research Note. The Journal of Applied Behavioral Science, 22 (2), 177-185.
  • Grasmick, H. G., Bursk,R.J. & Cochran J. K. (1991). Render unto Caesar what is Caesar’s: Religiosity and Taxpayers’ Inclinations to Cheat. The Sociological Quarterly, 32(2), 251-266.
  • Gupta, A. S. (2007). Determinants of Tax Revenue Efforts In Devoloping Countries. IMF Working Paper, WP/07/184.
  • Hassan, S., Mishra, B. & Suresh, P. S. (2016). A Multi-Dimensional Approach To The Determinants Of Tax Revenue: The Case Of The State Of Jammu And Kashmir (India). Elk Asia Pacific Journal of Finance and Risk Management, 7(3).
  • Karabulut, R. & Şeker, K. (2018) Belirlenmiş Değişkenlerin Vergi Gelirleri Üzerindeki Etkisi: Çoklu Doğrusal Regresyon Analizi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 23(3), 1049-1070.
  • Leroy, M. (2003). Sociology of The Tax Payer And The Tax Avoidance. Archives Européennes de Sociologie, 44(2), 213-244.
  • Leroy, M. (2008). Tax Sociology. Sociopolitical Issues for a Dialogue with Economists, 3, 1-33, http://socio-logos.revues.org/2073, (18.10.2018).
  • Lewis, A. (1979). An Empirical Assessment of Tax Mentality. Public Finance/Finances Publiques, 34, 245–257.
  • Mann, F. K. (1943). The Sociology of Taxation. The Review of Politics, 5(2), 225-235, http://www.jstor.org/stable/1404264, (09.10.2018).
  • Martin, I. W., Mehrotra, A. K. & Prasad M., (2009). The Thunder of History: The Origins and Development of the New Fiscal Sociology. In Martin, I. W., Mehrotra, A. K. & Prasad M (Eds.) The New Fiscal Sociology Taxation in Comparative and Historical Perspective (pp.1-28). Cambridge University Press.
  • Muibi, O. S. & Sinbo, O. M. (2013). Macroeconomic Determinants of Tax Revenue in Nigeria (1970-2011). World Applied Sciences Journal, 28(1), 27-35.
  • Musgrave, R. A. (1983). Who Should Tax, Where, and What?. in McLure C. E (ed.) Tax Assignment in Federal Countries, Canberra.
  • Özmen, İ. (2016). Tarihsel Olarak Vergi Gelirlerinin Belirleyicileri ve BRIC-T Üzerine Ekonometrik Bir Analiz. Doktora Tezi, Necmettin Erbakan Üniversitesi Sosyal Bilimler Enstitüsü, Konya.
  • Pesaran, M.H. (2004). General Diagnostic Tests for Cross Section Dependence in Panels. Journal of Applied Econometrics, 20, 264-309.
  • Pesaran, M.H. (2007). A Simple Panel Unit Root Test in the Presence of Cross-Section Dependence. Journal of Applied Econometrics, 22, 265–312.
  • Pesaran, M.H., & Yamagata, T. (2008). Testing Slope Homogeneity in Large Panels. Journal of Econometrics, 142(1), 50-93.
  • Ring, D. M. (2008). What’s at Stake in the Sovereignty Debate?: International Tax and the Nation-State. Virginia Journal of International Law, 49 (1), 155-234.
  • Stotsky, J.G. & WoldeMariam, A. (1997). Tax Effort in Sub-Saharan Africa. IMF Working Paper, WP/97/107, September.
  • Tanzi, V. (1980). İnflation and the Personal İncome Tax : An International Perspective. Cambridge : Cambridge University Press
  • Tanzi, V. Davoodi, H. (2000). Corruption, Growth and Public Finance. IMF Working Paper, WP/00/182.
  • Torgler, B. (2003). To Evade or Not To Evade: That Is the Question. Journal of Socio-Economics, 32, 283-302.
  • Torgler, B. (2011). Tax Morale and Compliance Review of Evidence and Case Studies for Europe. The World Bank, Policy Research Working Paper No: 5922.
  • Uluatam, Ö. (2012), Kamu Maliyesi, Ankara: İmaj Yayıncılık.
  • Yonah, A. R. (2007) International Tax as International Law: An Analysis of the International Tax Regime. Cambridge: Cambridge University Press.
  • Westerlund, J. (2008). Panel Cointegration Tests of the Fisher Effect. Journal of Applied Econometrics, 23, 193-223.
Toplam 34 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Finans
Bölüm Makaleler
Yazarlar

Önder Çalcalı 0000-0002-8084-4136

Ali Altıner 0000-0001-7362-8198

Yayımlanma Tarihi 29 Ekim 2019
Gönderilme Tarihi 4 Aralık 2018
Yayımlandığı Sayı Yıl 2019 Sayı: 112

Kaynak Göster

APA Çalcalı, Ö., & Altıner, A. (2019). Makro Ekonomik Açıdan Vergi Gelirlerinin Belirleyicileri: OECD Ülkeleri Üzerine Bir Uygulama. Maliye Ve Finans Yazıları(112), 175-198. https://doi.org/10.33203/mfy.492060

Dergi özellikle maliye, finans ve bankacılık alanlarında faaliyet göstermektedir.