KURUMLAR, VERGİ KÜLTÜRÜ VE EKONOMİK BÜYÜME

Yıl 2016, Cilt: 9 Sayı: 1, 67 - 87, 25.01.2016

Doğan Bakırtaş

Öz

Ekonomik büyüme düzeyinin ülkeler arasında farklılaşmasının nedenlerini açıklamaya yönelik çabalar uzun yıllardır devam etmektedir. Araştırmacılar tarafından bu farklılığın kaynağı olarak daha çok iktisadi faktörler gösterilmiş olsa da bu faktörlerin ekonomik gelişme farklılıklarını tek başına açıklamada yeterli olmadığı görülmüştür. Ancak özellikle 1990’lı yıllardan sonra ekonomik büyümeyi açıklayıcı modellere demokrasi, özgürlükler, kültür, kurum ve kurumsal yapı gibi iktisadi olmayan faktörler de dâhil edilmeye başlanmıştır. Kurumlar ve kurumsal yapı ülkeler arasındaki ekonomik gelişmişlik farklılıklarının azaltılması veya ortadan kaldırılması konusunda oldukça önemli bir rol oynamaktadır. Bunun nedeni kurumların, piyasa içindeki iktisadi aktörlerin davranışlarını oluşturma ve düzenlemedeki etkisidir. Toplumu oluşturan bireylerin karşılıklı olarak bir etkileşim ve gelişim süreci içinde olmalarının yanı sıra ülke içindeki mevcut kurumlar da bireylerin tutum ve davranışlarının şekillendirilmesine yardımcı olmaktadır. Söz konusu şekillendirme, bireylerin vergi karşısındaki tutum ve davranışları açısından da önemlidir. Nitekim ekonomik büyümenin sağlanması için hükümetler açısından en önemli kaynaklardan birinin vergi gelirleri olduğu bilinmektedir. Vergi gelirlerinde yaşanan kayıp ve kaçağın boyutu, ülke içindeki yatırım düzeyini etkileyerek ekonomik büyüme önünde bir engel oluşturmaktadır. Bu nedenle vergi gelirlerini artırıcı muhtemel etkisi nedeniyle toplumdaki vergi kültürü de ekonomik büyüme açısından önemli bir kurumdur.

Anahtar Kelimeler

Kurumlar, Vergi Kültürü, Ekonomik Büyüme

INSTITUTIONS, TAX CULTURE AND ECONOMIC GROWTH

Öz

Attempts to explain the differences in levels of economic growth between different countries have been ongoing for years. While scholars have attributed different economic factors as being at the heart of these national differences, it is clear that economic factors alone are not sufficient to explain all of the differences. Therefore especially after 1990s, the other factors, such as democracy, freedom, culture, institutional structures and behaviour, have been added to their models to explain the phenomenon. Institutions and institutional structure play an important part in alleviating differences in economic development between countries. This is because these institutions have a key formative and regulative impact on the attitudes and behaviours of individual economic actors, alongside other influences such as the interactions between individuals and their own personal growth process. This can be seen for example in the formation of individuals’ attitudes and behaviours in relation to taxation. Tax revenues are one of the important foundations on which governments can promote economic growth. Cultural attitudes and behaviours towards tax, for example in terms of the extent of tax evasion, will impact strongly on a government’s revenues and its ability to invest in economic growth. Therefore we can see that tax culture is an important concept for economic growth due to its possible positive or negative effect on tax revenues.

Anahtar Kelimeler

Institutions, Tax Culture, Economic Growth

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