The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence

Yıl 2018, , 1 - 13, 27.04.2018

Ahmet Tekin , Taner Güney , Ersin Nail Sağdıç

https://doi.org/10.18657/yonveek.299237

Cited By: 6

Öz

This
study is to examine the effect of economic freedom on tax evasion and social
welfare for 63 countries by using multi-regression method. The findings
indicate that economic freedom and tax evasion have a statistically significant
and negative correlation, whereas economic freedom and social welfare have a
meaningful and positive correlation. Accordingly, enhancing economic freedom
causes an increase in social welfare, and prevents tax evasion.

Anahtar Kelimeler

Economic Freedom, Welfare, Tax Evasion, taxation

Ekonomik Özgürlüğün Vergi Kaçakçılığı ve Sosyal Refah Üzerine Etkisi

Öz

Bu
çalışmada ekonomik özgürlüğün vergi kaçakçılığı ve sosyal refah düzeyi
üzerindeki etkisi 63 ülke verisiyle çoklu regresyon modeli kullanılarak
incelenmiştir. Analiz sonuçlarından elde edilen bulgulara göre, ekonomik
özgürlük ile vergi kaçakçılığı arasında istatistiksel olarak anlamlı ve negatif
yönlü bir ilişki varken, ekonomik özgürlük ile sosyal refah arasında
istatistiksel olarak olarak anlamlı ve pozitif yönlü bir ilişki vardır.
Ekonomik özgürlüğün vergi kaçakçılığını önleme ve sosyal refahı artırmadaki
önemini ortaya koyan bu çalışmanın sonuçlarına göre, ekonomik özgürlüklerin
artmasının vergi kaçakçılığını önlediği, tam tersine sosyal refah düzeyini ise
artırdığı tespit edilmiştir.

Anahtar Kelimeler

Ekonomik Özgürlük, Sosyal Refah, Vergi Kaçakçılığı

Kaynakça

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