YÜKSELEN EKONOMİLERDE VERGİ GELİRİ PERFORMANSLARI COCOSO YÖNTEMİ İLE BİR UYGULAMA

Yıl 2025, Cilt: 13 Sayı: 1, 270 - 283, 30.06.2025

Betül İnam , Dilek Murat

https://doi.org/10.52122/nisantasisbd.1626215

Öz

Ülkeler ekonomik ve mali şoklara karşı daha güçlü şekilde direnebilmek, makro istikrarı sağlayabilmek, ekonomik büyüme ve kalkınma hedeflerine ulaşabilmek ve kamu hizmetlerinin devamlılığını sağlamak için güçlü ve istikrarlı vergi gelirine ihtiyaç duyarlar. Ancak vergi gelirleri ekonomik, sosyal, siyasal, mali çok sayıda faktörden farklı düzeylerde etkilenmektedir. Bu çalışmada seçilmiş yükselen ekonomilerin vergi geliri performanslarının incelenmesi hedeflenmiştir. Değerlendirilen ülkelere ilişkin toplam vergi geliri, vergi harcamaları, vergi oranı,yolsuzluk algısı endeksi, enflasyon oranı ve sanayi katma değeri analizde değerlendirme kriteri olarak belirlenmiştir. Araştırmada 2021 verileri Çok Kriterli Karar Verme (ÇKKV) yöntemi olan CoCoSo (Combine Compromise Solution) metodu ile analiz edilmiştir. Araştırma sonucuna göre en iyi performansa sahip ülke Macaristan olurken en düşük performansa sahip ülke Endonezya olarak tespit edilmiştir.

Anahtar Kelimeler

Vergi Geliri , Yükselen Ekonomiler , CoCoSo

TAX REVENUE PERFORMANCES IN EMERGING ECONOMIES AN APPLICATION WITH COCOSO METHOD

Öz

strongly, to ensure macro stability, to achieve economic growth and development goals, and to ensure the continuity of public services. However, tax revenues are affected by many economic, social, political, and financial factors at different levels. This study aims to examine the tax revenue performances of selected emerging economies. Total tax revenue, tax expenditures, tax rate, corruption perception index, inflation rate, and industrial value added for the evaluated countries were determined as evaluation criteria in the analysis. In the study, 2021 data were analyzed with the CoCoSo (Combine Compromise Solution) method, which is a Multi-Criteria Decision Making (MCDM) method. According to the research results, the country with the best performance is Hungary, while the country with the lowest performance is Indonesia

Anahtar Kelimeler

Tax Revenue , Emerging Economies , CoCoS

Kaynakça

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