Ticari Serbestleşmenin Vergi Geliri Etkisi: Türkiye Örneği

1980’li yıllardan itibaren dünyada liberalleşme ve küreselleşme süreci hız kazanmıştır. Birçok ülke uluslararası mal, hizmet ve sermaye akışı üzerindeki kısıtlamaları azaltarak küresel ekonomi ile bütünleşmeye yönelik adımlar atmıştır. Bunun sonucunda küresel mal, hizmet ve sermaye akışında ortaya çıkan kayda değer artış araştırmacıları ticari serbestleşme ile küreselleşmenin ekonomik, sosyal, kurumsal ve siyasi etkilerini araştırmaya yönlendirmiştir. Bu çalışmada zaman serisi analizi kullanılarak 1974-2017 döneminde Türkiye’de ticari serbestleşme ile doğrudan yabancı sermaye girişlerinin toplam vergi gelirleri üzerindeki etkisi araştırılmıştır. Çalışma sonucunda, uzun dönemde ticari serbestleşme ile doğrudan yabancı sermaye girişlerinin toplam vergi gelirlerini pozitif etkilediği belirlenmiştir.

Tax Revenue Effect of Trade Liberalization: Evidence from Turkey

The liberalization and globalization process gained considerable momentum around the globe as of 1980s. Many countries took the steps for integration with global economy by lifting the limitations on international flows of goods, services, and capital. Therefore, significant increases in the global flows of goods, services, and capital have led scholars to research the economic, social, institutional and political effects of trade liberalization and globalization. This study investigates the effect of trade liberalization and foreign direct investment inflows on total tax revenues in Turkey during the 1974-2017 period through time series analysis. We have revealed that trade liberalization and foreign direct investment inflows positively affect total tax revenues in the long run.

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