Cüneyt KOYUNCU, Rasim YILMAZ, Mustafa ÜNVER

BİT Kullanımının Yaygınlaşması Vergi Gelirini Arttırır mı?: Panel Kanıt

Bu çalışmada, Bilgi İşlem Teknolojileri (BİT) kullanımının yaygınlaşmasının vergi geliri üzerindeki etkisi araştırılmıştır. Bilgi İşlem Teknolojileri (BİT) kullanımının yaygınlaşmasının ülke vergi gelirinin artmasına katkı sağlayacağı hipotezi 1990-2013 dönemini kapsayan dengesiz panel veri, dört BİT penetrasyon göstergesi ve üç ülke vergi geliri göstergesi kullanılarak test edilmiştir. Çalışmanın en büyük örnekleminde 157 ülke vardır. Tek ve çok değişkenli zaman etkisi modellerikullanılarak BİT penetrasyonu ve ülke vergi geliriarasında istatistiksel olarak anlamlı pozitif korelasyontespit edilmiştir. Bu bulgu, dört BİT penetrasyon göstergesive üç vergi geliri göstergesi için de istatistikselolarak anlamlı ve geçerli bulunmuştur. Ülkeler arasıaraştırma sonuçlarımız, ülke vergi gelirlerinin artışınaetki eden diğer faktörlerin kontrol altında tutulmasıkoşulları altında, BİT kullanımının yaygınlaşmasınınülke vergi gelirlerinin artmasına katkı sağlayacağınıgöstermektedir.

Does ICT Penetration Enhance Tax Revenue?: Panel Evidence

In this study, we explore the impact of ICT penetration on tax revenue. We test the hypothesis that ICT penetration contributes to increase in tax revenue by examining an unbalanced panel data set including the period 1990 to 2013 and using four ICT penetration indicators and three tax revenue indicators. Our largest sample includes 157 countries. We identified highly statistically significant positive correlation between ICT penetration and tax revenue by using univariate and multivariate time effect models. This finding is statistically significant and valid for four ICT penetration indicators and three tax revenue indicators. Our results suggest that ICT penetration increases tax revenue across countries between 1990 and 2013, controlling for other factors that may contribute to increase in tax revenue.

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