Yunus Emre YAYLA, Gülsüm Gürler HAZMAN, Aysun KARAMIKLI

AB ÜLKELERİ ve TÜRKİYE’DE DOLAYLI ve DOLAYSIZ VERGİLERİN GELİR DAĞILIMI ÜZERİNDEKİ ETKİSİ: PANEL VERİ ANALİZİ

1929 krizi sonras ı devletin ekonomiye müdahalesi anlay ışının hâkim olmas ı ile birlikte devlet eko- nomik ve sosyal fonksiyonlar kazanmıştır. Devlet, sosyal fonksiyonu gere ği gelir dağılımı adaletini sağlamaya çalışmakta ve bunun için elindeki politika araçlarını kullanmaktadır. Bu çalışmada 2006- 2018 yılları arasında 25 AB ülkesi ve Türkiye’de dolaylı ile dolaysız vergilerin gelir dağılımı üzerin- deki etkisi panel veri analizi yöntemiyle araştırılmıştır. Yapılan çalışma sonucunda, dolaysız vergile- rin gelir da ğılımı adaletsizliğini azalttığı, dolaylı vergilerin ise arttırdığı tespit edilmiştir. Ayrıca, ne- densellik testi sonuçlarına göre dolaylı ile dolaysız vergilerden gelir da ğılımına doğru tek yönlü iliş- kinin olduğu sonucuna ulaşılmıştır

IMPACT OF DIRECT AND INDIRECT TAXES ON INCOME DISTRIBUTION IN EU COUNTRIES AND TURKEY: PANEL DATA ANALYSIS

After the 1929 crisis, the state gained economic and social functions with the understanding of state intervention in the economy. The state tries to provide income distribution justice due to its social function and uses the policy tools it has. In this study, the effect of indirect and direct taxes on income distribution in 25 EU countries and Turkey between 2006-2018 was investigated by panel data analysis method. As a result of the study, it has been determined that direct taxes decrease the unfairness of income distribution and indirect taxes increase. In addition, according to the causality test results, it is concluded that there is a on e-way relationship from indire ct and direct taxes to income distribution

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