Yolsuzluk ve Yolsuzluğun Vergi Yapısı Üzerine Etkileri

Yeni bir fenomen olmayan yolsuzluğa, son yıllarda artan bir ilgi sözkonusudur. Farklı tanımları yapılan yolsuzluk, en yaygın ve basit şekliyle özel çıkar için kamu gücünün suistimal edilmesi olarak tammlanabilir. Bu Dünya Bankasının kullandığı bir tanımdır. Özellikle 199O'lı yıllardan sonra tüm gelişmiş-gelişmekte olan ülkelerin yolsuzluğa daha fazla önem vermelerinin çeşitli nedenleri bulunmaktadır. Yolsuzluk tek bir faktörle açıklanamayacak kadar karmaşık bir yapıya sahiptir. Bu karmaşık yapıyı açıklamak üzere geliştirilen, yolsuzluğu teşvik edici faktörler iki ana başlıkta toplanabilir. Bunlar, doğrudan faktörler (hukuki düzenlemeler ve izinler, vergileme yapısı, harcama kararlan, piyasa fiyatının altmda mal ve hizmet sunumu gibi) ve dolaylı faktörlerdir (bürokrasinin niteliği, kamu sektörü ücret düzeyi, ceza sistemi gibi). Yolsuzluğun birtakım ekonomik, mali, sosyal ve siyasal etkileri vardır. Ayrıca yolsuzluk düzeyinin gelişmekte olan ülkelerde, gelişmiş ülkelere göre daha yüksek olduğu görülmektedir. Bu alanda yapılan çeşitli araştırmalar, vergi yapısının yolsuzluğa neden olan bir faktör olduğunu göstermektedirler. Aynı zamanda vergileme alanında yolsuzluk da vergi gelirlerini olumsuz yönde etkilemektedir. Yüksek yolsuzluk düzeyine sahip ülkelerde tahsil edilen vergilerin GSYİH içindeki payı (diğer faktörler veri iken) daha düşük olmaktadır. Bu çalışmada Türkiye'de yolsuzluk ve vergi yapısı arasındaki ilişkisiyi göstermeye yardımcı olan bir ampirik çalışmaya ve yolsuzluğa karşı alınması gereken temel önlemlere yer verilmektedir.

Corruption and Effects on Tax Structure

Corruption hasn't' a new phenomenon, but in recent years İt has attracted increasing attention. Corruption which has been defined in many different ways, that is the abuse of public power for private benefit. This is the definition used by the World Bank. Especially in the decade of the 1990s, the fact that corruption has attracted a great deal of attention in developed - developing countries has based on many reasons. Corruption has so a complex structure that it hasn't been explained only one factor. The improved factors that promote for corruption of explaining this complex strucutre can gather two main titles: Direct factors (regulations in law and authorizations, tax structure, spending decisions, provision for goods and services at below market prices etc.) and indirect factors (Quality of the bureaucracy, level of public sector wages, penalty system etc.) Also, corruption includes many economic, financial, social and politics effects. It is showed that corruption level is higher in developing countries than developed countries, m this area, various invetigations on curruption are showed that tax structure is one of factor to be causing corruption. At the same time, it has been indicated that tax revenue are influenced negatively by the level of corruption in taxation. Countries with high level of corruption have lower collection of tax revenue in relation to GDP (given other factors). This paper presents relationship between corruption and tax structure as empirical study for Turkey, m addition, given main measures against corruption have taken place in this paper.

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