Index Study on Measurability of Rational Tax System: Example of Transition Economies

Yıl 2022, Cilt: 30 Sayı: 52, 409 - 438, 28.04.2022

Mustafa Alpin Gülşen Mustafa Yıldıran

https://doi.org/10.17233/sosyoekonomi.2022.02.21

Öz

To reach their fiscal targets, countries must establish a rational tax system. The historical heritage of the transition economies and the initial conditions were determined as a sample because they were similar, 31 countries. An equally weighted rational tax system index was developed using the data for the period 2000-2018. In addition, the index results were evaluated together with the fiscal, legal, and historical dynamics of the transition economies. According to the findings, Estonia, Kosovo, and Slovenia are in the first place among the countries that can establish this system, while Uzbekistan, Belarus, and Turkmenistan are in the last place.

Anahtar Kelimeler

Rational Tax system, Tax Policies, Transition Economies, Index

Rasyonel Vergi Sisteminin Ölçülebilirliğine Yönelik Endeks Çalışması: Geçiş Ekonomileri Örneği

Öz

Ülkelerin maliye politikası hedeflerine ulaşabilmesi için önemli bir koşul rasyonel vergi sisteminin kurulmasıdır. Rasyonel vergi sistemi tesisinin incelenmesinde tarihsel mirası ve başlangıç koşullarının benzer olması nedeniyle geçiş ekonomileri önemli bir örneklemdir. Çalışmada, otuz bir geçiş ekonomisinde rasyonel vergi sisteminin uygulanabilirliğinin tespit edilmesi amaçlanmaktadır. Bu tespitin yapılmasında 2000-2018 dönemine ait veriler kullanılarak eşit ağırlıklandırılmış rasyonel vergi sistemi endeksi geliştirilmiş ve endeks sonuçları geçiş ekonomilerinin mali, hukuki ve tarihsel dinamikleriyle birlikte değerlendirilmiştir. Bulgulara göre bu sistemi kurabilen ülkeler arasında ilk sırada Estonya, Kosova ve Slovenya yer alırken son sırada Özbekistan, Belarus ve Türkmenistan bulunmaktadır.

Anahtar Kelimeler

Rasyonel Vergi sistemi, Vergi Politikaları, Geçiş Ekonomileri, Endeks

Kaynakça

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