Makro Ekonomik Açıdan Vergi Gelirlerinin Belirleyicileri: OECD Ülkeleri Üzerine Bir Uygulama

Bu çalışmada, seçilmiş 16 OECD ülkesinde vergi gelirlerinin belirleyicilerinin incelenmesi amaçlanmıştır. Bu amaçla 1991-2015 dönemi verileri kullanılarak panel veri analizi gerçekleştirilmiştir. Analiz kapsamında, yatay kesit bağımlılığı ve durağanlık incelendikten sonra Durbin-Hausman eşbütünleşme testi kullanılarak seriler arasındaki uzun dönemli ilişkiler belirlenmiştir. Panel AMG yöntemiyle yapılan katsayı tahmin sonuçlarına göre, makroekonomik belirleyicilerin vergi gelirleri üzerindeki etkisinin ülkeden ülkeye farklılık gösterdiği görülmüştür. Ele alınan ülkelerin çoğunluğunda vergi gelirleri üzerinde işsizlik ve ekonomik büyümenin herhangi bir etkiye sahip olmadığı tespit edilmiştir. Ayrıca çoğu ülkede vergi gelirleri üzerinde enflasyonun negatif, ekonomik küreselleşmenin ise pozitif etkilerinin olduğu belirlenmiştir.

Anahtar Kelimeler:

Vergi Gelirleri, Ekonomik Büyüme, Panel Veri, OECD Ülkeleri

Macroeconomic Determinants of Tax Revenues: An Application on The OECD Countries

In this study, it is aimed to examine the determinants of taxrevenues in selected 16 OECD countries. For this purpose, panel dataanalysis was performed by using the data of 1991-2015 period. Afteranalyzing the cross-sectional dependence and stability, long-termrelationships between the series were investigated by using the Durbin-Hausman cointegration test. According to the results of the coefficientestimation made by the panel AMG method, ıt was seen that the effect ofmacroeconomic determinants on tax revenues differs from one countryto another. Unemployment and economic growth on tax revenues werefound to have no effect in the majority of countries. Moreover, it wasdetermined that inflation is a negative effect and economic globalizationhas a positive effect on tax revenues in most countries.

Keywords:

Tax Revenue, Economic Growth, Panel Data Analysis, OECD Countries,

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