FACTORS AFFECTING TAX REVENUES: PANEL DATA ANALYSIS FOR SELECTED COUNTRIES

Yıl 2019, Cilt: 6 Sayı: 3, 602 - 617, 31.12.2019

Hüseyin Kutbay

https://doi.org/10.30798/makuiibf.519599

Cited By: 9

Öz

In this study, the determinants of tax revenues
in G7 (France, Germany, Italy, UK, Canada, Japan, USA) and BRIC-T (Brazil,
Russia, India, China, Turkey) countries were investigated by using panel data
analysis method for the period of 1995-2017. In the analysis tested the
developed hypothesis of whether potential tax-determinant influence tax
performance in developed and developing countries and the series were
determined to be stationary in the first difference. As a result of the
analyzes, it was found that the fixed effects model was suitable for the data
set. Tested whether the model provides assumptions and the models developed
against deviations from assumptions have been estimated Driscoll-Kraay robust
standard estimator. As a result of the study, it was concluded that the
national income per capita, employment, degree of globalization, number of wage
earners, industrial production index, inflation and foreign direct investments
increased the tax revenues in G7 countries. In BRIC-T countries, inflation,
globalization and foreign direct investments have a negative impact on tax
revenues.

Anahtar Kelimeler

Tax Revenues, Determinants of Tax Revenues, Panel Data Analysis

VERGİ GELİRLERİNİ ETKİLEYEN FAKTÖRLER: SEÇİLMİŞ ÜLKELER İÇİN PANEL VERİ ANALİZİ

Öz

Bu çalışmada G7 (Fransa, Almanya,
İtalya, İngiltere, Kanada, Japonya, ABD) ve BRIC-T (Brezilya, Rusya, Hindistan,
Çin, Türkiye) ülkelerinde vergi gelirlerinin belirleyicileri, 1995-2017 dönemi
için panel veri analiz yöntemiyle araştırılmıştır. Analizde, potansiyel vergi
belirleyicilerinin gelişmiş ve gelişmekte olan ülkelerdeki vergi performansını
etkileyip etkilemediğine dair geliştirilen hipotez test edilmiş ve serilerin
birinci farkta durağan olduğu belirlenmiştir. Yapılan analizler neticesinde,
veri seti için sabit etkiler modelinin uygun olduğu bulunmuştur. Modelin
varsayımları sağlayıp sağlamadığı test edilmiş ve varsayımlardan sapmalara
karşı geliştirilen Driscoll-Kraay dirençli standart tahmincisi tahmin
edilmiştir. Çalışmanın neticesinde G7 ülkelerinde vergi gelirlerini; kişi
başına düşen milli gelir, istihdam, küreselleşme derecesi, ücretli çalışan
sayısı, sanayi üretim endeksi, enflasyon ve doğrudan yabancı yatırımların
artırdığı belirlenmiştir. BRIC-T ülkelerinde ise enflasyon, küreselleşme ve doğrudan
yabancı yatırımlar vergi gelirlerini negatif etkilemektedir.  

Anahtar Kelimeler

Vergi Gelirleri, Vergi Gelirlerinin Belirleyicileri, Panel Veri Analizi

Kaynakça

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