The Relation between Corruption and Tax Revenues: An Assessment of Transitional economies

Year 2024, , 375 - 389, 24.10.2024

Nazlı Keyifli Şentürk , Yüksel Bayraktar , Ayfer Özyılmaz

https://doi.org/10.26650/siyasal.2024.33.1470287

Abstract

Corruption affects many economic, political, and social indicators directly and indirectly. One of the economic costs of corruption is a decrease in tax revenues. In societies where corruption is high, administrators taking bribes for excess revenue may reduce tax administration performance. Therefore, corruption and taxes are closely related to each other. This study analyzes the impact of corruption on different tax types in 6 selected transition economies (Estonia, Czech Republic, Hungary, Poland, Latvia and Slovak Republic) in the 1998-2021 and Bootstrap Panel Granger causality method. According to this study, there is unidirectional causality from personal income tax to corruption in Slovakia, from corporate tax and VAT to corruption in Poland, from VAT and SCT to corruption in Hungary, and from VAT to corruption in Latvia. Additionally, there is a bidirectional causal relationship from corruption to personal income tax in Poland and from corruption to corporate tax in the Czech Republic and Hungary, but there is no causal relationship between corruption and VAT and SCT. Personal income and corporate taxes, which require a strong relationship between tax administration and taxpayers, are more affected by corruption than taxes such as VAT and SCT.

Keywords

Corruption, Tax Revenues, Granger Causality Analysis, Transition Economies

Yolsuzluk ve Vergi Gelirleri İlişkisi: Geçiş Ekonomileri Üzerine Bir Değerlendirme

Abstract

Yolsuzluklar iktisadi, siyasi ve sosyal birçok göstergeyi doğrudan ve dolaylı olarak etkilemektedir. Yolsuzluğun ekonomiye yüklediği maliyetlerden biri de vergi gelirlerinde azalmaya neden olmasıdır. Yolsuzluğun fazla olduğu bir toplumda yolsuzluğa bulaşmış idarecilerin rüşvet yoluyla fazla gelir elde etme çabası vergi idaresinin gelir toplama performansını azaltabilmektedir. Dolayısıyla yolsuzluk ve vergi birbiriyle yakın ilişki içerisinde olan kavramlardır. Bu çalışma,1998-2021 döneminde seçilmiş 6 geçiş ekonomisi (Estonya, Çekya, Macaristan, Polonya, Letonya ve Slovak Cumhuriyeti) özelinde yolsuzluğun farklı vergi türleri üzerindeki etkisini analiz etmeyi amaçlamaktadır. Bu amaçla Bootstrap Panel Grager nedensellik tahmin yönteminden istifade edilmiştir. Elde edilen sonuçlara göre, sırasıyla Slovakya’da kişisel gelir vergisinden yolsuzluğa, Polonya’da kurumlar vergisi ve KDV’den yolsuzluğa, Macaristan’da KDV ve ÖTV’den yolsuzluğa, Letonya’da KDV’den yolsuzluğa doğru tek yönlü nedensellik bulunmaktadır. İlaveten Polonya’da yolsuzluktan kişisel gelir vergisine, Çekya ve Macaristan’da yolsuzluktan kurumlar vergisine doğru tek yönlü nedensellik ilişkisi vardır ancak panel genelinde yolsuzluk ile KDV ve ÖTV arasında nedensellik ilişkisi yoktur. Çalışmada, vergi idaresi ile mükellef arasında sıkı ilişki gerektiren kişisel gelir vergisi ve kurumlar vergisi gibi vergiler vergi idaresi ile sıkı ilişki gerektirmeyen KDV ve ÖTV gibi vergilere kıyasla yolsuzluktan daha fazla etkilenmektedir.

Keywords

Yolsuzluk, Vergi Gelirleri, Granger Nedensellik Analizi, Geçiş Ekonomileri

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