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Yolsuzluğun Vergi Gelirleri Üzerindeki Etkisi: AB Geçiş Ülkeleri Örneği

Yıl 2023, Cilt: 13 Sayı: 1, 73 - 84, 26.07.2023

Öz

Geçmişten günümüze, devletlerin kamusal ihtiyaçlarını karşılamada en önemli kaynaklardan biri olan vergiler, sosyal, siyasal ve ekonomik bir olgu olarak karşımıza çıkmaktadır. Vergi gelirlerinin belirlenmesinde kilit rol oynayan bu sosyal, siyasal ve ekonomik olgular, doğrudan ya da dolaylı olarak vergi üzerinde belirleyici olmaktadır. Vergi gelirlerinin belirlenmesinde önemli bir rol oynayan yolsuzluk, küreselleşen dünyada yaygın bir sorun haline gelmiştir. Kavramsal olarak, kamu gücünün veya kaynaklarının özel çıkarlar için kötüye kullanılması olarak tanımlanan yolsuzluğun birçok ekonomik sonucu bulunmaktadır. Bu çalışmada, 11 AB geçiş ekonomisinde 2003-2015 döneminde yolsuzluk ve vergi gelirleri arasındaki ilişki Westerlund ve Edgerton (2007) panel eşbütünleşme testi ve Emirmahmutoğlu ve Köse (2011) panel nedensellik testi kullanılarak analiz edilmiştir. Bu çalışmanın sonuçları yolsuzluk ve vergi gelirleri arasında uzun dönemli bir ilişki olduğunu ve bu iki değişken arasında çift yönlü bir nedensellik ilişkisi olduğunu göstermektedir.

Kaynakça

  • Ajaz, T., Ahmad, E. (2010). The effect of corruption and governance on tax revenues. The Pakistan Development Review, 49(4), 405-417.
  • Asher, M.G. (2001). Design of tax systems and corruption. In Conference On “Fighting Corruption: Common Challenges and Shared Experiences”, 1-19.
  • Attila, G. (2008). Corruption, taxaion and economic growth: theory and evidence. Cerdi, Etudes et Documents.
  • Bagdigen, M., Beskaya, A. (2005). The impact of corruption on government revenues: The turkish case. Yapı Kredi Review, 16(2), 31-54.
  • Bagdigen, M., Dokmen, G. (2006). Yolsuzluğun kamu gelir ve giderleri üzerine etkisi. ZKÜ Sosyal Bilimler Dergisi, 2(3), 53-69.
  • Bakırtas, D. (2012). Yolsuzluğun vergi gelirleri üzerindeki etkisi: Türkiye örneği. Yönetim ve Ekonomi Dergisi, 19(2), 87-98.
  • Brasoveanu, I.V., Brasoveanu, L.O. (2009). Correlation between corruption and tax revenues in EU 27. Economic Computation and Economic Cybernetics Studies and Research, 43(4), 133-142.
  • Breitung, J. (2005). A parametric approach to the estimation of cointegration vectors in panel data. Econometric Reviews, 24(2), 151-173.
  • Breusch, T.S., Pagan, A.R. (1980). The lagrange multiplier test and ıts applications to model specification in econometrics. The Review of Economic Studies, 47, 239-253.
  • Dokmen, G. (2012). Yolsuzlukların vergi gelirleri üzerindeki etkisi: Dinamik panel veri analizi. Doğuş Üniversitesi Dergisi, 13(1), 41-51.
  • Emirmahmutoglu, F., Kose, N. (2011). Testing for granger causality in heterogeneous mixed panels. Economic Modelling, 28, 870-876.
  • Epaphra, M., Massawe, J. (2017). Corruption, governance and tax revenues in Afrika. Business and Economic Horizons, 1(4), 439-467.
  • Fisman, R., Jakob, S. (2000). Are corruption and taxation really harmful to growth? firm –level evidence. The World Bank Policy Research Working Paper, 2485, 1-24.
  • Gedikli, A. (2011). Kamu hizmetlerinin yönetimi sürecinde yolsuzluğun derinleştirdiği ekonomik büyüme ve yoksulluk sorunu üzerine bir değerlendirme. Öneri, 9(36), 169-188.
  • Ghura, D. (1998). Tax revenue in Sub-saharan Africa: Effects of economic policies and corruption. IMF Working Paper, WP/98/135, 1-25.
  • Hunady, J., Orviska, M. (2015). The effect of corruption on tax revenue in OECD and Latin America countries. The Oretical and Practical Aspects of Public Finance, 20, 1-6.
  • Imam, P.A., Jacobs, D.F. (2007). Effect of corruption on tax revenues in the Middle East. IMF Working Paper, WP/07/270, 1-34.
  • Johnson, S., Kaufman, D., Lobaton, P.Z. (1998). Regulatory discretion and the unofficial economy. American Economic Review, 88(2), 387-392.
  • Kao, C., Chiang, M.H. (2000). On the estimation and inference of a cointegrated regression in panel data B. H. BALTAGI, T. B. FOMBY and R. C. HILLS (der), nonstationary panels, panel cointegration and dynamic panel advances in econometric. Elsevier Science, Amsterdam, 179-222.
  • Kok, R., Simsek, N. (2006). Endüstri-içi dış ticaret, patentler ve uluslararası teknolojik yayılma. Türkiye Ekonomi Kurumu Uluslararası Ekonomi Konferansı, 11-13.
  • Kok, R., Ispir, M.S., Arı, A.A. (2010). Zengin ülkelerden azgelişmiş ülkelere kaynak aktarma mekanizmasının gerekliliği ve evrensel bölüşüm parametresi üzerine bir deneme. Uluslararası Ekonomi Konferansı, Türkiye Ekonomi Kurumu, Kıbrıs.
  • McCoskey, S., Kao, C. (1998). A residual-based test ff the null of cointegration in panel data. Econometric Reviews, 17(1), 57–84.
  • Monteiro, M.R., Brandao, E.F.M., Martins, F.V.S. (2011). A panel data econometric study of corporate tax revenue in European Union: structural, cyclical business and institutional determinants. FEB Working Papers, 437, 1-36.
  • Ozekicioglu, S., Bayar, Y. (2017). Tax revenues, corruption and governance in OECD countries: A panel regression analysis. The Journal of Economic Sciences: Theory and Practice, 74(2), 51-63.
  • Pedroni, P. (2000). Fully-modified ols for heterogeneous cointegrated panels. Advances in Econometrics, 15, 93-130.
  • Pesaran, M.H. (2004). General diagnostic tests for cross section dependence in panels. Cesifo Working Paper, 1229, 1-40.
  • Pesaran, M.H. (2007). A simple panel unit root test in the presence of cross section dependence. Journal of Applied Econometrics, 22(2), 265-312.
  • Pesaran, M.H., Ullah, A., Yamagata, T. (2008). A bias-bdjusted LM test of error cross-section independence. Econometrics Journal, 11(1), 105-127.
  • Pesaran, M.H., Yamagata, T. (2008). Testing slope homogeneity in large panels. Journal of Econometrics, 142(1), 50-93.
  • Potanlar, S.K., Samimi, A.J., Roshan, A.R. (2010). Corruption and tax revenues: New evidence from some developing countries. Australian Journal of Basic and Applied Sciences, 4(9), 4218-4222. Tanzi, V. (1998). Corruption around the world; causes, consequences, scope, and cures. IMF Staff Paper, 45(4), 559-594.
  • Tanzi, V., Davoodi, H.R. (2000). Corruption, growth and public finances. IMF Working Paper, 182, 1-27.
  • Toda, H.Y., Yamamoto, T. (1995). Statistical inferences in vector autoregressions with possibly integrated processes. Journal of Econometrics, 66, 225‐250.
  • Vergil, H., Ayas, N. (2009). Doğrudan yabancı yatırımların istihdam üzerindeki etkileri: Türkiye örneği. Iktisat, Isletme ve Finans, 24(275), 89-114.
  • Westerlund, J. (2007). Testing for error correction in panel data. Oxford Bulletin of Economics and Statistics, 69(6), 709-748.
  • Westerlund, J., Edgerton, E. (2007). A panel bootstrap cointegration test. Economics Letters, 97(3), 185-190.
  • World Bank. (1997). World development report 1997: The state in a changing world. New York: Oxford University Press. http://hdl.handle.net/10986/5980.
  • World Bank. (2018a). Control of Corruption, http://info.worldbank.org/governance/wgi/#home.
  • World Bank. (2018b). Tax Revenue (% of GDP), https://data.worldbank.org/indicator/GC.TAX.TOTL.GD.ZS?view=chart.
  • World Bank. (2018c). GDP Growth (Annual %), https://data.worldbank.org/indicator/NY.GDP.MKTP.KD.ZG?view=chart.

The Effect of Corruption on the Tax Revenues: Case of EU Transition Economies

Yıl 2023, Cilt: 13 Sayı: 1, 73 - 84, 26.07.2023

Öz

From past to present, taxes, which are among one of the most important sources to supply governments public needs, confronts us a social, political, and economic phenomenon. These social, political, and economic phenomena, playing a key role in the determination of tax revenues, are decisive on the taxes, directly or indirectly. Many economic factors, such as financial development, growth, economic freedom, tax rate, and globalizing world. Conceptually, described as abusing public power or sources for private benefits, corruption has many economic effects. In this study, the relationship between corruption and tax revenues in 11 EU transition economies in the 2003-2015 period was analyzed using Westerlund and Edgerton (2007) panel cointegration test and Emirmahmutoğlu and Köse (2011) panel causality test. The results of this study show that there is a long – run relationship between corruption and tax revenues. Besides, we found a bi-directional causality relation between corruption and tax revenues.

Kaynakça

  • Ajaz, T., Ahmad, E. (2010). The effect of corruption and governance on tax revenues. The Pakistan Development Review, 49(4), 405-417.
  • Asher, M.G. (2001). Design of tax systems and corruption. In Conference On “Fighting Corruption: Common Challenges and Shared Experiences”, 1-19.
  • Attila, G. (2008). Corruption, taxaion and economic growth: theory and evidence. Cerdi, Etudes et Documents.
  • Bagdigen, M., Beskaya, A. (2005). The impact of corruption on government revenues: The turkish case. Yapı Kredi Review, 16(2), 31-54.
  • Bagdigen, M., Dokmen, G. (2006). Yolsuzluğun kamu gelir ve giderleri üzerine etkisi. ZKÜ Sosyal Bilimler Dergisi, 2(3), 53-69.
  • Bakırtas, D. (2012). Yolsuzluğun vergi gelirleri üzerindeki etkisi: Türkiye örneği. Yönetim ve Ekonomi Dergisi, 19(2), 87-98.
  • Brasoveanu, I.V., Brasoveanu, L.O. (2009). Correlation between corruption and tax revenues in EU 27. Economic Computation and Economic Cybernetics Studies and Research, 43(4), 133-142.
  • Breitung, J. (2005). A parametric approach to the estimation of cointegration vectors in panel data. Econometric Reviews, 24(2), 151-173.
  • Breusch, T.S., Pagan, A.R. (1980). The lagrange multiplier test and ıts applications to model specification in econometrics. The Review of Economic Studies, 47, 239-253.
  • Dokmen, G. (2012). Yolsuzlukların vergi gelirleri üzerindeki etkisi: Dinamik panel veri analizi. Doğuş Üniversitesi Dergisi, 13(1), 41-51.
  • Emirmahmutoglu, F., Kose, N. (2011). Testing for granger causality in heterogeneous mixed panels. Economic Modelling, 28, 870-876.
  • Epaphra, M., Massawe, J. (2017). Corruption, governance and tax revenues in Afrika. Business and Economic Horizons, 1(4), 439-467.
  • Fisman, R., Jakob, S. (2000). Are corruption and taxation really harmful to growth? firm –level evidence. The World Bank Policy Research Working Paper, 2485, 1-24.
  • Gedikli, A. (2011). Kamu hizmetlerinin yönetimi sürecinde yolsuzluğun derinleştirdiği ekonomik büyüme ve yoksulluk sorunu üzerine bir değerlendirme. Öneri, 9(36), 169-188.
  • Ghura, D. (1998). Tax revenue in Sub-saharan Africa: Effects of economic policies and corruption. IMF Working Paper, WP/98/135, 1-25.
  • Hunady, J., Orviska, M. (2015). The effect of corruption on tax revenue in OECD and Latin America countries. The Oretical and Practical Aspects of Public Finance, 20, 1-6.
  • Imam, P.A., Jacobs, D.F. (2007). Effect of corruption on tax revenues in the Middle East. IMF Working Paper, WP/07/270, 1-34.
  • Johnson, S., Kaufman, D., Lobaton, P.Z. (1998). Regulatory discretion and the unofficial economy. American Economic Review, 88(2), 387-392.
  • Kao, C., Chiang, M.H. (2000). On the estimation and inference of a cointegrated regression in panel data B. H. BALTAGI, T. B. FOMBY and R. C. HILLS (der), nonstationary panels, panel cointegration and dynamic panel advances in econometric. Elsevier Science, Amsterdam, 179-222.
  • Kok, R., Simsek, N. (2006). Endüstri-içi dış ticaret, patentler ve uluslararası teknolojik yayılma. Türkiye Ekonomi Kurumu Uluslararası Ekonomi Konferansı, 11-13.
  • Kok, R., Ispir, M.S., Arı, A.A. (2010). Zengin ülkelerden azgelişmiş ülkelere kaynak aktarma mekanizmasının gerekliliği ve evrensel bölüşüm parametresi üzerine bir deneme. Uluslararası Ekonomi Konferansı, Türkiye Ekonomi Kurumu, Kıbrıs.
  • McCoskey, S., Kao, C. (1998). A residual-based test ff the null of cointegration in panel data. Econometric Reviews, 17(1), 57–84.
  • Monteiro, M.R., Brandao, E.F.M., Martins, F.V.S. (2011). A panel data econometric study of corporate tax revenue in European Union: structural, cyclical business and institutional determinants. FEB Working Papers, 437, 1-36.
  • Ozekicioglu, S., Bayar, Y. (2017). Tax revenues, corruption and governance in OECD countries: A panel regression analysis. The Journal of Economic Sciences: Theory and Practice, 74(2), 51-63.
  • Pedroni, P. (2000). Fully-modified ols for heterogeneous cointegrated panels. Advances in Econometrics, 15, 93-130.
  • Pesaran, M.H. (2004). General diagnostic tests for cross section dependence in panels. Cesifo Working Paper, 1229, 1-40.
  • Pesaran, M.H. (2007). A simple panel unit root test in the presence of cross section dependence. Journal of Applied Econometrics, 22(2), 265-312.
  • Pesaran, M.H., Ullah, A., Yamagata, T. (2008). A bias-bdjusted LM test of error cross-section independence. Econometrics Journal, 11(1), 105-127.
  • Pesaran, M.H., Yamagata, T. (2008). Testing slope homogeneity in large panels. Journal of Econometrics, 142(1), 50-93.
  • Potanlar, S.K., Samimi, A.J., Roshan, A.R. (2010). Corruption and tax revenues: New evidence from some developing countries. Australian Journal of Basic and Applied Sciences, 4(9), 4218-4222. Tanzi, V. (1998). Corruption around the world; causes, consequences, scope, and cures. IMF Staff Paper, 45(4), 559-594.
  • Tanzi, V., Davoodi, H.R. (2000). Corruption, growth and public finances. IMF Working Paper, 182, 1-27.
  • Toda, H.Y., Yamamoto, T. (1995). Statistical inferences in vector autoregressions with possibly integrated processes. Journal of Econometrics, 66, 225‐250.
  • Vergil, H., Ayas, N. (2009). Doğrudan yabancı yatırımların istihdam üzerindeki etkileri: Türkiye örneği. Iktisat, Isletme ve Finans, 24(275), 89-114.
  • Westerlund, J. (2007). Testing for error correction in panel data. Oxford Bulletin of Economics and Statistics, 69(6), 709-748.
  • Westerlund, J., Edgerton, E. (2007). A panel bootstrap cointegration test. Economics Letters, 97(3), 185-190.
  • World Bank. (1997). World development report 1997: The state in a changing world. New York: Oxford University Press. http://hdl.handle.net/10986/5980.
  • World Bank. (2018a). Control of Corruption, http://info.worldbank.org/governance/wgi/#home.
  • World Bank. (2018b). Tax Revenue (% of GDP), https://data.worldbank.org/indicator/GC.TAX.TOTL.GD.ZS?view=chart.
  • World Bank. (2018c). GDP Growth (Annual %), https://data.worldbank.org/indicator/NY.GDP.MKTP.KD.ZG?view=chart.
Toplam 39 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Panel Veri Analizi
Bölüm Araştırma Makaleleri
Yazarlar

Ceyda Tunç Yılancı 0000-0003-3253-1693

Mahmut Ünsal Şaşmaz 0000-0001-9485-3933

Yayımlanma Tarihi 26 Temmuz 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 13 Sayı: 1

Kaynak Göster

APA Tunç Yılancı, C., & Şaşmaz, M. Ü. (2023). The Effect of Corruption on the Tax Revenues: Case of EU Transition Economies. İstatistik Araştırma Dergisi, 13(1), 73-84.