VERGİ GELİRLERİNİ ETKİLEYEN FAKTÖRLER: SEÇİLMİŞ ÜLKELER İÇİN PANEL VERİ ANALİZİ

Bu çalışmada G7 (Fransa, Almanya, İtalya, İngiltere, Kanada, Japonya, ABD) ve BRIC-T (Brezilya, Rusya, Hindistan, Çin, Türkiye) ülkelerinde vergi gelirlerinin belirleyicileri, 1995-2017 dönemi için panel veri analiz yöntemiyle araştırılmıştır. Analizde, potansiyel vergi belirleyicilerinin gelişmiş ve gelişmekte olan ülkelerdeki vergi performansını etkileyip etkilemediğine dair geliştirilen hipotez test edilmiş ve serilerin birinci farkta durağan olduğu belirlenmiştir. Yapılan analizler neticesinde, veri seti için sabit etkiler modelinin uygun olduğu bulunmuştur. Modelin varsayımları sağlayıp sağlamadığı test edilmiş ve varsayımlardan sapmalara karşı geliştirilen Driscoll-Kraay dirençli standart tahmincisi tahmin edilmiştir. Çalışmanın neticesinde G7 ülkelerinde vergi gelirlerini; kişi başına düşen milli gelir, istihdam, küreselleşme derecesi, ücretli çalışan sayısı, sanayi üretim endeksi, enflasyon ve doğrudan yabancı yatırımların artırdığı belirlenmiştir. BRIC-T ülkelerinde ise enflasyon, küreselleşme ve doğrudan yabancı yatırımlar vergi gelirlerini negatif etkilemektedir.

Anahtar Kelimeler:

Vergi Gelirleri, Vergi Gelirlerinin Belirleyicileri, Panel Veri Analizi

FACTORS AFFECTING TAX REVENUES: PANEL DATA ANALYSIS FOR SELECTED COUNTRIES

In this study, the determinants of tax revenues in G7 (France, Germany, Italy, UK, Canada, Japan, USA) and BRIC-T (Brazil, Russia, India, China, Turkey) countries were investigated by using panel data analysis method for the period of 1995-2017. In the analysis tested the developed hypothesis of whether potential tax-determinant influence tax performance in developed and developing countries and the series were determined to be stationary in the first difference. As a result of the analyzes, it was found that the fixed effects model was suitable for the data set. Tested whether the model provides assumptions and the models developed against deviations from assumptions have been estimated Driscoll-Kraay robust standard estimator. As a result of the study, it was concluded that the national income per capita, employment, degree of globalization, number of wage earners, industrial production index, inflation and foreign direct investments increased the tax revenues in G7 countries. In BRIC-T countries, inflation, globalization and foreign direct investments have a negative impact on tax revenues.

Keywords:

Tax Revenues, Determinants of Tax Revenues, Panel Data Analysis,

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