FİNANSAL VE EKONOMİK FAKTÖRLERİN VERGİ GELİRLERİ ÜZERİNE ETKİSİ: TÜRKİYE ÖRNEĞİ

Vergi gelirleri, ülkelerin gelişmesinde önemli rol oynamaktadır. Bu nedenlevergi gelirlerini etkileyen faktörlerin tespit edilmesi ve politikaların geliştirilmesielzemdir. Bu bağlamda bu çalışmada, Türkiye için 1965-2018 döneminde vergigelirlerini etkileyen faktörler tespit edilmeye çalışılmıştır. İlk önce, değişkenlerarasında eş-bütünleşme ilişkisi olup olmadığı incelenmiş ve değişkenler arasındauzun dönem ilişkiler olduğu tespit edilmiştir. Daha sonra, eş-bütünleşme katsayılarıincelenmiştir. Eş bütünleşme testi bulgularına göre, ekonomik büyümenin, finansalgelişmenin, finansal yayılmanın, doğrudan yatırımların ve sanayi üretiminin vergigelirlerini pozitif olarak etkilediği tespit edilmiştir. Buna karşın, vergi gelirlerinincari işlemler dengesinden negatif olarak etkilendiği, ticari dışa açıklıktan iseistatistiksel olarak anlamlı etkilenmediği tespit edilmiştir.

THE EFFECTS OF FİNANCİAL AND ECONOMİC FACTORS ON THE TAX REVENUES: THE CASE OF TURKEY

Tax revenues play an important role in the development of countries. Therefore, it is essential to identify factors affecting tax revenues and to develop policies. In this context, it was tried to determine the factors affecting tax revenues in the 1965-2018 period for Turkey in this study. First of all, it was examined whether there was a cointegration relationship between variables and long term relationships between variables were determined. Then, cointegration coefficients were examined. According to the co-integration test findings, economic growth, financial development, financial expansion, direct investments, and industrial production positively affected the tax revenues. However, it was determined that the tax revenue was negatively affected by the current account balance and it was not affected significantly by the trade openness statically

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