Vergi politikalarının makroekonomik etkileri: OECD ülkeleri örneği
Küçük Resim Yok
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Niğde Ömer Halisdemir Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
İnsanlık tarihi kadar geçmişi olan vergiler günümüzde kamu harcamalarının finansmanında önemli bir paya sahiptir. Devletlerin tekelinde toplanan vergiler, 1929 yılında meydana gelen büyük buhrana kadar sadece kamu geliri niteliğine sahipken, 1929 yılı sonrasında etkin olarak faydalanılan bir maliye politikası aracı özelliğine bürünmüştür. Zaman içerisinde ortaya çıkan iktisadi akımlarla birlikte vergilere yüklenen görevler artmış ve vergiler ekonomik konjonktürün seyrinde önemli bir istikrar politikası aracı haline gelmiştir. Günümüzde ise vergilerin mali ve mali olmayan amaçlara yönelik kullanımı ülkeden ülkeye farklılıklar gösterse de, küresel ekonomide vazgeçilmez bir rolü olduğu gerçeği tüm ülkeler tarafından kabul edilmektedir. Nihayetinde kimi ülkeler dolaylı vergilere ağırlık verirken kimi ülkeler dolaysız vergilere ağırlık vermekte ya da vergilerin konusunu oluşturan gelir, servet ve harcama üzerinden alınan vergilerin dağılımında farklılıklar meydana gelebilmektedir. Ancak bu farklılıklar vergilerin devletler açısından önemini hiçbir zaman değiştirmemektedir. Çalışma kapsamında ilk olarak vergilerin ortaya çıkışı ve evrimi ele alınmış olup sonrasında ise vergilerin iktisadi düşünceler çerçevesindeki rolü incelenmiştir. Bazı iktisadi düşüncelerde verginin ön plana çıkarak önemli bir rol üstlenmesi, özellikle 1929 yılında meydana gelen büyük buhran ve Keynesyen düşüncenin hâkimiyetiyle daha da etkili olmaya başlamıştır. OECD ülkeleri kapsamında vergilerin tasnifinin ele alındığı ikinci bölümde, vergiler; dolaylı-dolaysız ve gelir-servet-harcama üzerinden alınan vergiler olarak ele alınmıştır. Yapılan tasnif sonucunda ülkelerde; sağlıklı işleyen, basit ve anlaşılır, sık sık değişmeyen, yeterli ve kalifiye elemanın olduğu bir vergi altyapısının olup olmaması, verginin adil dağılıp dağılmaması ve vergi bilincinin yerleşmiş olup olmaması faktörlerinin vergi gelirleri üzerinde önemli derece de etkili olduğu görülmüştür. Son bölüm de ise, OECD ülkelerinde uygulanan vergi politikalarının seçilmiş makroekonomik değişkenler üzerindeki etkisi araştırılmıştır. Bu araştırma yapılırken panel veri analizinden faydalanılmış ve bağımlı değişken olarak vergi gelirleri, bağımsız değişkenler olarak da işsizlik, enflasyon, kişi başına milli gelir, dış ticaret dengesi ve doğrudan yabancı yatırımlar tercih edilmiştir. Veri kısıtı nedeniyle 33 OECD ülkesinin 1995-2019 yılları arasındaki göstergeler analize dâhil edilmiş ve vergi gelirleri ile her bir bağımsız değişken arasındaki ilişki ayrı ayrı ele alınmıştır. Sonuç olarak, OECD üyesi 33 ülke genelinde, bağımlı değişkeni temsil eden vergi gelirleri ile bağımsız değişkenlerin hiçbiri arasında anlamlı bir ilişki bulunamamıştır.
Taxes, as old as human history, have an important share in the financing of public expenditures today. Taxes, collected under the monopoly of states, were only public revenues until the Great Depression of 1929, but after 1929 they became an effective instrument of fiscal policy. The duties imposed on them have increased with the economic movements that have emerged over time and taxes have become an important stabilization policy tool in the course of the economic conjuncture. Although the utilization of taxes for fiscal and non-fiscal purposes varies from country to country, the fact that they play an indispensable role in the global economy is recognized by all countries. Eventually, some countries prefer indirect taxes while others prefer direct taxes, or the distribution of taxes on income, wealth, and expenditures, which constitute as the subject matter of it, may differ. However, these differences have never modified the significance of taxes for governments. Within the scope of the study, firstly, the emergence and evolution of taxes are discussed and then the role of taxes in the framework of economic ideas is analyzed. The prominence of taxation in some economic ideas and its assuming an important role has become more effective, especially with the great depression of 1929 and the dominance of Keynesian thought. In the second chapter, which discusses the classification of taxes within the scope of OECD countries, taxes are categorized as direct and indirect taxes and taxes on income, wealth, and expenditures. As observed by the classification, it has been determined that whether the countries have a well-functioning, simple, and clear tax infrastructure that does not change frequently and has sufficient and qualified personnel, whether the tax is distributed fairly or not, and whether tax awareness is established or not have a significant impact on tax revenues. The last chapter analyzes the impact of tax policies on certain macroeconomic variables in OECD countries. In this research, panel data analysis was adopted, and the dependent variable was tax revenues, whereas the independent variables were unemployment, inflation, national income per capita, the balance of trade, and foreign direct investments. Given the data limitations, indicators for 33 OECD countries between 1995 and 2019 are included in the analysis, and the relationship between tax revenues and each independent variable is analyzed individually. In conclusion, no meaningful correlation was found between tax revenues, which represent the dependent variable, and any of the independent variables across the 33 OECD member countries.
Taxes, as old as human history, have an important share in the financing of public expenditures today. Taxes, collected under the monopoly of states, were only public revenues until the Great Depression of 1929, but after 1929 they became an effective instrument of fiscal policy. The duties imposed on them have increased with the economic movements that have emerged over time and taxes have become an important stabilization policy tool in the course of the economic conjuncture. Although the utilization of taxes for fiscal and non-fiscal purposes varies from country to country, the fact that they play an indispensable role in the global economy is recognized by all countries. Eventually, some countries prefer indirect taxes while others prefer direct taxes, or the distribution of taxes on income, wealth, and expenditures, which constitute as the subject matter of it, may differ. However, these differences have never modified the significance of taxes for governments. Within the scope of the study, firstly, the emergence and evolution of taxes are discussed and then the role of taxes in the framework of economic ideas is analyzed. The prominence of taxation in some economic ideas and its assuming an important role has become more effective, especially with the great depression of 1929 and the dominance of Keynesian thought. In the second chapter, which discusses the classification of taxes within the scope of OECD countries, taxes are categorized as direct and indirect taxes and taxes on income, wealth, and expenditures. As observed by the classification, it has been determined that whether the countries have a well-functioning, simple, and clear tax infrastructure that does not change frequently and has sufficient and qualified personnel, whether the tax is distributed fairly or not, and whether tax awareness is established or not have a significant impact on tax revenues. The last chapter analyzes the impact of tax policies on certain macroeconomic variables in OECD countries. In this research, panel data analysis was adopted, and the dependent variable was tax revenues, whereas the independent variables were unemployment, inflation, national income per capita, the balance of trade, and foreign direct investments. Given the data limitations, indicators for 33 OECD countries between 1995 and 2019 are included in the analysis, and the relationship between tax revenues and each independent variable is analyzed individually. In conclusion, no meaningful correlation was found between tax revenues, which represent the dependent variable, and any of the independent variables across the 33 OECD member countries.
Açıklama
Sosyal Bilimler Enstitüsü, İktisat Ana Bilim Dalı
Anahtar Kelimeler
Ekonomi, Economics
