OECD Ülkelerinde Demokratikleşme ve Vergi Gelirleri İlişkisi: Bootstrap Panel Nedensellik Analizi

Demokratikleşme, bir ülkenin gelişmişliği ile yakından ilişkili bir olgudur. Demokratikleşmeye bağlı olarak ülke içinde güven ve istikrar durumu ile birlikte artan yatırımlar sonucunda milli gelirde artış yaşanabilmektedir. Artan milli gelir ile birlikte üretim ve tüketim faaliyetlerinde belirgin artış oluşmakta ve kamunun en önemli gelir kaynağı olan vergiler üzerinde de etkilere neden olabilmektedir. Bu nedenle demokratikleşme ve vergi gelirleri ilişkisini incelemek önemli olmaktadır. Bu çalışmada, bootstrap panel nedensellik analizi yöntemi kullanılarak 32 OECD ülkesi için 2010-2017 döneminde demokratikleşme ile vergi gelirleri ilişkisi incelenmiştir. Yapılan çalışma sonucunda; 6 ülkede demokratikleşmeden vergi gelirlerine doğru, 5 ülkede ise vergi gelirlerinden demokratikleşmeye doğru nedensellik ilişkisi olduğu sonucuna ulaşılmıştır. Ayrıca ülkeler içerisinde sadece Estonya’da demokratikleşme ile vergi gelirleri arasında çift yönlü nedensellik ilişkisi tespit edilmiştir.

Anahtar Kelimeler:

Demokratikleşme, Vergi geliri, Bootsrap Panel Nedensellik testi

The Relationship between Democratization and Tax Revenues in OECD Countries: Bootstrap Panel Causality Analysis

Democratization is closely related to the development of a country. Depending on the democratization, an increase in national income may occur as a result of increasing investments and confidence in the country. Along with the increase in national income, it may have a significant impact on production and consumption activities as well as on taxes which are the most important source of income of the people. Therefore, it is important to examine the relationship between democratization and tax revenues. In this study, the relationship between democratization and tax revenues is examined for 32 OECD countries using bootstrap panel causality analysis method in 2010-2017 period. As a result of the study; from democratization to tax revenues in 6 countries, in 5 countries, it is concluded that there is a causal relationship between tax revenues to democratization. In addition, the two-way causality relationship between democratization and tax revenues has been determined in Estonia.

Keywords:

Democratization, Tax Income, Bootstrap Panel Causality test,

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