Makro Ekonomik Açıdan Vergi Gelirlerinin Belirleyicileri: OECD Ülkeleri Üzerine Bir Uygulama

Year 2019, Issue: 112, 175 - 198, 29.10.2019

Önder Çalcalı , Ali Altıner

https://doi.org/10.33203/mfy.492060

Cited By: 7

Abstract

Bu çalışmada, seçilmiş 16
OECD ülkesinde vergi gelirlerinin belirleyicilerinin incelenmesi amaçlanmıştır.
Bu amaçla 1991-2015 dönemi verileri kullanılarak panel veri analizi
gerçekleştirilmiştir. Analiz kapsamında, yatay kesit bağımlılığı ve durağanlık
incelendikten sonra Durbin-Hausman
eşbütünleşme testi kullanılarak seriler arasındaki uzun dönemli ilişkiler
belirlenmiştir. Panel AMG yöntemiyle yapılan katsayı tahmin sonuçlarına göre,
makroekonomik belirleyicilerin vergi gelirleri üzerindeki etkisinin ülkeden
ülkeye farklılık gösterdiği görülmüştür. Ele alınan ülkelerin çoğunluğunda
vergi gelirleri üzerinde işsizlik ve ekonomik büyümenin herhangi bir etkiye
sahip olmadığı tespit edilmiştir. Ayrıca çoğu ülkede vergi gelirleri üzerinde
enflasyonun negatif, ekonomik küreselleşmenin ise pozitif etkilerinin olduğu
belirlenmiştir.

Keywords

Vergi Gelirleri, Ekonomik Büyüme, Panel Veri, OECD Ülkeleri

Macroeconomic Determinants of Tax Revenues: An Application on The OECD Countries

Abstract

In this study, it is aimed to examine the determinants of tax
revenues in selected 16 OECD countries. For this purpose, panel data
analysis was performed by using the data of 1991-2015 period. After
analyzing the cross-sectional dependence and stability, long-term
relationships between the series were investigated by using the Durbin-
Hausman cointegration test. According to the results of the coefficient
estimation made by the panel AMG method, ıt was seen that the effect of
macroeconomic determinants on tax revenues differs from one country
to another. Unemployment and economic growth on tax revenues were
found to have no effect in the majority of countries. Moreover, it was
determined that inflation is a negative effect and economic globalization
has a positive effect on tax revenues in most countries.

Keywords

Tax Revenue, Economic Growth, Panel Data Analysis, OECD Countries

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