Research Article
The Relationship Between Tax Revenues and Economic Growth: A Panel Data Analysis on the OECD Countries
Abstract
The relationship between tax revenues and economic growth is treated as an important issue in the economic
literature. This paper examines the fact of the relationship between tax revenues and economic growth. Taxes
and its fiscal, economic and social goalsaffect all economic variables direct and indirect.Taxes are an important
incentive policy tool in fiscal discipline and affect investment and saving decisions.The quality and depth of
the correlation between economic growth and tax revenues are formed depending on certain variables. Some
of the most important are the following; the types of taxes, tax rates and cyclical fluctuations. In this study;
after a theoretical framework is constructed regarding the relationship between tax revenues and economic
growth, it will be examined the short and long time relationship and effects of direct and indirect taxes in the
light of the obtained data from 11 OECD countries for 1980-2014 period. It will be examined the correlation
between economic growth and tax revenues with a panel data analysis on the 11 OECD countries. The results
of the analysis suggest the existence of negative relationship between direct taxes revenues and economic
growth in the long term. One unit increase in direct taxes, income level give rise to a decrease 0:13 units in the
long term. In the short term, the results of the analysis suggest the existence of negative relationship between
total taxes, direct taxes, indirect taxes and economic growth. A unit increase in total tax revenue gives rise to
the level of 0.17 unit decrease, a unit increase in direct and indirect taxes revenue gives rise respectively to the
level of 0.02 and 0.008 unit decreases in the short time
References
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Year 2017,
Volume: 9 Issue: 2, 51 - 66, 30.04.2017
Abstract
Bu çalışmada vergi gelirleri ile ekonomik büyüme arasındaki ilişkinin niteliği incelenmektedir. Vergiler mali,
ekonomik ve sosyal amaçlarıyla ekonomik değişkenlerin tümü üzerinde doğrudan ve türev etkilere sahiptir.
Vergiler bir yandan tasarruf ve yatırım kararları üzerindeki etkileri, diğer yandan teşvik politikasının bir aracı
olarak, ekonomik büyüme üzerinde doğrudan belirleyici olmaktadır. Çalışmanın analiz kısmında ekonomik
büyüme, vergi gelirleri ilişkisi 1980-2014 yılları arası 11 OECD ülke pratiğinde panel veri analizi yöntemiyle
incelenmektedir. Kullanılan değişkenler reel gayri safi yurtiçi hâsıla, reel toplam vergi gelirleri, reel dolaysız
vergiler ve reel dolaylı vergilerdir. Uzun dönem ilişkisine göre dolaysız vergilerde bir birimlik bir artış gelir
seviyesinde 0,13 birimlik azalış meydana getirirken, kısa dönemde toplam vergiler, dolaysız vergiler ve dolaylı
vergilerin gelir düzeyini negatif etkiledikleri sonucu elde edilmiştir. Kısa dönemde toplam vergilerde bir
birimlik artış gelir seviyesinde 0,17 birimlik azalışa sebebiyet vermektedir. Bunun yanında dolaysız ve dolaylı
vergilerde bir birimlik artış gelir düzeyinde sırasıyla 0,02 ve 0,008 birimlik düşme meydana getirmektedir.
References
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Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | Review Article |
| Authors | |
| Publication Date | April 30, 2017 |
| Published in Issue | Year 2017Volume: 9 Issue: 2 |
