AN EMPIRICAL ANALYSIS OF ECONOMIC DETERMINANTS OF TAX REVENUES: THE CASE OF HIGH INCOME OECD COUNTRIES

Year 2019, Volume: 17 Issue: 3, 324 - 339, 30.09.2019

Barış Yıldız

https://doi.org/10.11611/yead.594965

Cited By: 3

Abstract

The aim of the study is to analyze the economic determinants of tax revenues for 19 high income OECD countries. The study covers the period 1995-2017. In empirical analysis, tax revenues (%GDP) is used as dependent variable Economic determinants used as independent variables are Gross Domestic Product (GDP) per capita, trade openness, inflation, public expenditures and agricultural value added data. According to the results of the analysis using the fixed effects Generalized Moments Method (GMM) estimator, the effect of per capita GDP on tax revenues has a statistically significant and positive. The effect of public expenditures and agricultural value added on tax revenues has a statistically significant but negative. On the other hand, the effect of trade openness and inflation on tax revenues did not have a statistically significant

Keywords

Tax Revenues, Fixed Effect Model, Dynamic Panel, OECD

VERGİ GELİRLERİNİN EKONOMİK BELİRLEYİCİLERİ ÜZERİNE AMPİRİK BİR ANALİZ: YÜKSEK GELİRLİ OECD ÜLKELERİ ÖRNEĞİ

Abstract

Çalışmanın
amacı 19 yüksek gelirli OECD ülkesine ilişkin vergi gelirlerinin ekonomik
belirleyicilerini analiz etmektir. Çalışma 1995-2017 dönemini kapsamaktadır.
Ampirik analizde vergi gelirleri (% GSYH) bağımlı değişken olarak
kullanılmıştır. Bağımsız değişken olarak kullanılan ekonomik belirleyiciler ise
kişi başına Gayri Safi Yurtiçi Hasıla (GSYH), ticari açıklık, enflasyon, kamu
harcamaları ve tarımsal katma değer verileridir. Sabit etkiler Genelleştirilmiş
Momentler Metodu (GMM) tahmincisi kullanılarak yapılan analiz sonucuna göre,
kişi başına GSYH vergi gelirlerini istatistiksel olarak anlamlı ve pozitif
etkilemektedir. Kamu harcamaları ve tarımsal katma değer vergi gelirlerini
istatistiksel olarak anlamlı ve fakat negatif etkilemektedir. Ticari açıklık ve
enflasyonun ise vergi gelirleri üzerinde istatistiksel olarak anlamlı bir
etkisi bulunamamıştır. 

Keywords

Vergi Gelirleri, Sabit Etkiler Modeli, , Dinamik Panel, OECD

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