Vergi politikalarının dış ticaret üzerindeki etkileri: Türkiye için hesaplanabilir genel denge modeli uygulaması

Vergi uygulamalarının Türkiye ekonomisi dış ticaret kapasitesi üzerindeki etkileri konusundaki tartışmaların tarifelerin etkileri çerçevesinde sınırlı kaldığı gözlenmekte, diğer vergi çeşitlerinin dış ticaret üzerindeki etkileri göz ardı edilmektedir. Dolayısıyla, söz konusu etkilerin ekonominin bütünü dikkate alınarak, makro dengeler ve politika seçenekleri bağlamında değerlendirilmesi önem taşımaktadır. Bu amaçla, Türkiye ekonomisi 2002 yılı girdi-çıktı tablosu üzerine kurulan, yirmi bir üretici sektör, işgücü, sermaye, özel kesim ve devletten oluşan çok sektörlü bir makro model olma özelliği taşıyan, hesaplanabilir genel denge modellemesinden yararlanılmıştır. Modelin politika senaryoları, tarifelerin yanı sıra kurumlar vergisi, satış vergisi ve üretim vergilerinin dış ticaret dengesi ve sektörel ithalat ve ihracat değerleri üzerinde belirleyici öneme sahip olduğunu ortaya koymaktadır

Effects of tax policies on foreign trade: Computable general equilibrium application for Turkey

It is observed that discussions about the effects of tax practices on foreign trade in Turkey is limited by the frame of tariffs, the effects of other varieties of taxes on foreign trade ignored. Consequently, evaluation of effects being talked of due to macro balances and policy alternatives considered to be important by taking into consideration of whole economy. In this study, effects of differents kinds of tax policy tools on foreign trade balance will be evaluated. For this aim, multisectoral Turkish Computable General Equilibrium model which is based on 2002 input- output table and inclued twenty one productive sectors, capital, labour, private sector and government is used. Policy scenarios of the model, put forth that beside tariffs corparate taxes, sale taxes and production taxes has important effects on foreign trade balances and sectoral import and export levels, for consideration.

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