Öz
This study aims to explain how public revenue system of Turkey has
evolved in an economic integration process that explores the correlation between
economic integration and tax revenues from a fiscal federalism perspective in the
EU and Turkey. Main research problem of this study is that to analyze how
economic integration affected tax revenues of Turkey since 1990. High degree of
economic integration increases factor mobility and affects public revenues of
member states. Those theoretical inferences will be tested by EU-Turkey
economic integration case with simple correlation analysis.
Anahtar Kelimeler
Economic integration average effective tax rate EU-Turkey relations economic globalization tax policy
Kaynakça
- Aizenman, J., & Jinjarak, Y. (2009). Globalisation and Developing Countries – a Shrinking Tax Base? Journal of Development Studies, 45(5), 653–671.
- Bretschger, L., & Hettich, F. (2005). Globalization and International Tax Competition: Empirical Evidence Based on Effective Tax Rates. Journal of Economic Integration, 530–542.
- Çulha, A. A. (2012). Türkiye'de Vergi Gelirlerinin İktisadi Döngülere Duyarlılığı. Ekonomi Notları. 2012-34. TCMB.
- Dreher, Axel (2006): Does Globalization Affect Growth? Evidence from a New Index of Globalization, Applied Economics 38, 10, 1091-1110.
- Dreher, Axel, Noel Gaston and Pim Martens (2008), Measuring Globalisation – Gauging its Consequences (New York: Springer).
- Globalization.kof.ethz.ch. (2017).KOF Index of Globalization. [online] Available at: http://globalization.kof.ethz.ch/query/ [Accessed at:30 Jan. 2017].
- Haufler, A., Klemm, A., & Schjelderup, G. (2008). Redistributive Taxation, Multinational Enterprises and Economic Integration. European Journal of Political Economy, 24(1), 249–255.
- Krogstrup, S. (2004). Are Corporate Tax Burdens Racing to the Bottom in the European Union? EPRU Working Paper Series. Retrieved from http://www.econstor.eu/handle/10419/82018 [Accessed at: 26/11/2016].
- McDaniel, C. (2007). Average Tax Rates on Consumption, Investment, Labor and Capital in the OECD 1950-2003. Manuscript, Arizona State University, 1960–2004.
- Mendoza, E. G., Razin, A, &Tesar, L.L. (1994). Effective Tax Rates in Macroeconomics Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption. Journal of Monetary Economics 34, 297-323.
- Neumann, R., Holman, J., & Alm, J. (2009). Globalization and Tax Policy. The North American Journal of Economics and Finance, 20(2), 193–211. https://doi.org/10.1016/j.najef.2009.02.001 [Accessed at 26/11/2016].
- OECD detailed tax statistics, Data extracted on 30 May 2016 from OECD.Stat.
- OECD, Revenue Statistics 2015 / Statistiques des recettes publiques 2015 - © OCDE 2015.
- Sharma, P., & Singh, J. (2015). Determinants of Tax-Revenue in India: A Principal Component Analysis Approach. International Journal of Economics and Business Research, 10(1), 18–29.
- Unlukaplan, I., & Arisoy, I. (2010). Turkiye Ekonomisi için Efektif Vergi Oranlarının Hesaplanması. Discussion Paper, Turkish Economic Association. Retrieved from http://www.econstor.eu/handle/10419/81679 [Accessed at 26/11/2016].
- Üngör, M. (2014). Average Effective Tax Rates on Consumption for Turkey: New Data and a Comparative Analysis. CBT Research Notes in Economics. 2014-02. TCMB.
- Zimmermannova, J., Skalickova, J., Siroky, J. (2016), What Can Tax Revenues Tell us about the Economic Activity of Regions? Economics and Sociology, Vol. 9, No 1, 114-128.
Öz
Bu çalışma, mali federalizm çerçevesinde ekonomik entegrasyon ve vergi
gelirleri arasındaki ilişkiyi dikkate alarak, Türkiye'nin vergi gelirlerinin AB üyelik
süreci içerisinde nasıl değiştiğini açıklamaktadır. Makalenin ana konusu 1990
yılından itibaren Türkiye'nin ekonomik bütünleşme sürecinin vergi gelirleri
üzerindeki etkisini ortaya koymaktır. İleri derecede ekonomik bütünleşme ülkeler
arasındaki üretim faktörlerinin hareketliliğini arttırmakta ve bu ülkelerin vergi
gelirlerini etkilemektedir. Teorik olarak açıklanan bu hususlar, Türkiye-AB
ekonomik bütünleşme süreci ve vergi gelirleri arasındaki ilişki basit korelasyon
analizi ile test edilecektir.
Anahtar Kelimeler
Ekonomik bütünleşme ortalama efektif vergi oranı AB-Türkiye ilişkileri ekonomik küreselleşme vergi politikası
Kaynakça
- Aizenman, J., & Jinjarak, Y. (2009). Globalisation and Developing Countries – a Shrinking Tax Base? Journal of Development Studies, 45(5), 653–671.
- Bretschger, L., & Hettich, F. (2005). Globalization and International Tax Competition: Empirical Evidence Based on Effective Tax Rates. Journal of Economic Integration, 530–542.
- Çulha, A. A. (2012). Türkiye'de Vergi Gelirlerinin İktisadi Döngülere Duyarlılığı. Ekonomi Notları. 2012-34. TCMB.
- Dreher, Axel (2006): Does Globalization Affect Growth? Evidence from a New Index of Globalization, Applied Economics 38, 10, 1091-1110.
- Dreher, Axel, Noel Gaston and Pim Martens (2008), Measuring Globalisation – Gauging its Consequences (New York: Springer).
- Globalization.kof.ethz.ch. (2017).KOF Index of Globalization. [online] Available at: http://globalization.kof.ethz.ch/query/ [Accessed at:30 Jan. 2017].
- Haufler, A., Klemm, A., & Schjelderup, G. (2008). Redistributive Taxation, Multinational Enterprises and Economic Integration. European Journal of Political Economy, 24(1), 249–255.
- Krogstrup, S. (2004). Are Corporate Tax Burdens Racing to the Bottom in the European Union? EPRU Working Paper Series. Retrieved from http://www.econstor.eu/handle/10419/82018 [Accessed at: 26/11/2016].
- McDaniel, C. (2007). Average Tax Rates on Consumption, Investment, Labor and Capital in the OECD 1950-2003. Manuscript, Arizona State University, 1960–2004.
- Mendoza, E. G., Razin, A, &Tesar, L.L. (1994). Effective Tax Rates in Macroeconomics Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption. Journal of Monetary Economics 34, 297-323.
- Neumann, R., Holman, J., & Alm, J. (2009). Globalization and Tax Policy. The North American Journal of Economics and Finance, 20(2), 193–211. https://doi.org/10.1016/j.najef.2009.02.001 [Accessed at 26/11/2016].
- OECD detailed tax statistics, Data extracted on 30 May 2016 from OECD.Stat.
- OECD, Revenue Statistics 2015 / Statistiques des recettes publiques 2015 - © OCDE 2015.
- Sharma, P., & Singh, J. (2015). Determinants of Tax-Revenue in India: A Principal Component Analysis Approach. International Journal of Economics and Business Research, 10(1), 18–29.
- Unlukaplan, I., & Arisoy, I. (2010). Turkiye Ekonomisi için Efektif Vergi Oranlarının Hesaplanması. Discussion Paper, Turkish Economic Association. Retrieved from http://www.econstor.eu/handle/10419/81679 [Accessed at 26/11/2016].
- Üngör, M. (2014). Average Effective Tax Rates on Consumption for Turkey: New Data and a Comparative Analysis. CBT Research Notes in Economics. 2014-02. TCMB.
- Zimmermannova, J., Skalickova, J., Siroky, J. (2016), What Can Tax Revenues Tell us about the Economic Activity of Regions? Economics and Sociology, Vol. 9, No 1, 114-128.
Ayrıntılar
| Konular | İşletme |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 26 Temmuz 2017 |
| Yayımlandığı Sayı | Yıl 2017 Cilt: 67 Sayı: 1 |
