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MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD

Yıl 2023, Cilt: 41 Sayı: 2, 334 - 354, 15.06.2023
https://doi.org/10.17065/huniibf.1111626

Öz

Today, tax gap and measurement of tax gap is an important issue. In this study, in order to contribute to the literature, the tax gap of 35 OECD countries for the years 2005-2017 was measured. In the study, GDP, total tax rate and informal economy rates were used. The countries with the lowest tax gap rates are Luxembourg and Switzerland. The countries with the highest tax gap rates are Colombia, Greece and Costa Rica. In addition, the effects of GDP, total tax rate and informal economy rate on the size of the tax gap were examined. The data were tested by applying the panel data analysis method, cross-section dependency, unit root test and fixed effects models. According to the model's results, the informal economy rate increases the tax gap with the increase in the total tax rate and GDP. The tax gap, which exceeds the acceptable level, harms the economies. For this reason, it is very important that the tax gap remains at a controllable level. In this context, it is necessary to make legal arrangements in order to register the informal economy.

Teşekkür

....

Kaynakça

  • Baltagi, B. H. (2005). Econometric analysis of panel data. Third Edition. West Sussex, England: John Wiley & Sons Ltd.
  • Baltagi, B.H., & Feng, Q. & Kao, C. (2019). Structural Changes in Heterogeneous Panels with Endogenous Regressors. Journal of Applied Econometrics, 34(6), 883-892.
  • Breusch, T. S. & Pagan, A. R. (1979). A Simple Test for Heteroskedasticity and Random Coefficient Variation. Econometrica, 47 (5): 1287–1294. https://doi:10.2307/1911963
  • Brown, R. E., & Mazur, M. J. (2003). IRS’s comprehensive approach to compliance measurement. National Tax Journal, 56(3), 689-700.
  • Case, Center for Social and Economic Research (2021). Study and report on The VAT gap in the EU-28 Member States: 2021 Final report. Retrieved 18 January 2022 from https://www.case-research.eu/en/vat-gap-in-the-eu-report-2021-101941
  • Çağdaş, Y., Eralp, A., & Şahin, S (2020). Vergi açığı üzerinde sosyo-ekonomik ve finansal gelişmişliğin etkisi: Bölgesel Bir Analiz. Ekonomik ve Sosyal Araştırmalar Dergisi, 16(1), 275-285.
  • Driscoll, J.C., & Kraay, A (1998). Consistent covariance matrix estimation with spatially dependent panel data. Review of Economics and Statistics, 80, 549–560. Retrieved 12 December 2021 from https://doi.org/10.1162/003465398557825
  • Fisher, R.A. (1932) Inverse Probability and the Use of Likelihood. Mathematical Proceedings of the Cambridge, Philosophical Society, 28, 257-261.
  • Gemmell, N., & J. Hasseldine (2012). The Tax Gap: A Methodological Review. Wellington, Working Paper In Public Finance Victoria Business School, 1-31. Retrieved 01 September 2019 from https://ideas.repec.org/p/vuw/vuwcpf/2435.html
  • Gerçek, A., & Uygun, E (2021). Evaluation of income loss and development of tax expenditures in Turkey (Years 2006-2020). Vergi Sorunları, March, 390, 163-177.
  • Gerçek, A., & Uygun, E (2022). Calculation and evaluation of tax losses and leakages according to tax types in Turkey (2005-2020 Years). Vergi Raporu, January, 268, 29-42.
  • Giles, D. E. A. (1997a). The hidden economy and the tax gap in New Zealand: A latent variable analysis. New Zealand. Working Paper 97-08, Department of Economics, University of Victoria, Retrieved 15 September 2019 from https://ideas.repec.org/p/vic/vicewp/9807.html
  • Giles, D. E. A. (1997b). Causality between the measured and underground economies in New Zealand. Applied Economics Letters, 4, 63–67, http://doi:10.1080/758521835 (Access: 10.09.2019).
  • Güriş, S. (2015). Panel Veri ve Panel Veri Modelleri, Kolektif İçinde Modelleri, Stata İle Panel Veri. İstanbul: Der Yayınları, 1-37.
  • Her Majesty Revenue and Custom (HMRC) (2012). Measuring Tax Gaps 2012. Retrieved 20 September 2021 from https://webarchive.nationalarchives.gov.uk/ukgwa/20150612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps
  • Her Majesty Revenue and Custom (HMRC) (2012). Methodological Annex for Measuring Tax Gaps 2012. Retrieved 20 September 2021 form https://webarchive.nationalarchives.gov.uk/ukgwa/20150612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps
  • Hill, R., Griffiths W., & G. Lim (2011). Principles of Econometrics, Fourth Edition, John Wiley & Sons, 544.
  • Holgmen, RD (2013). The internal revenue service needs to improve the comprehensiveness, accuracy, Reliability, and Timeliness of The Tax Estimate. Department of The Treasury, Washington. August 21.
  • Keyifli, N. (2019). 2010-2015 Dönemi itibariyle OECD ülkelerinde vergi açığının ölçülmesi. Uluslararası Yönetim İktisat ve İşletme Dergisi, 15(4), 1010-1023.
  • Kuhen, Z. (2014). Tax rates, governance, and the informal economy in high-income countries. Economic Inquiry, 51, 405-430.
  • Maddala, G. S., & Wu, S (1999). A comparative study of unit root tests with panel data and a new simple test. Oxford Bulletin of Economics and Statistics, 61(S1), 631-652.
  • Mazur, M. J., & Plumley, A. H. (2007). Understanding The Tax Gap. National Tax Journal, 60 (3), 569-576. http://doi:10.17310/ntj.2007.3.14
  • Medina, L., & Schneider F. (2019). Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One. Cesifo Working Paper No:7981/1, December: 38-49, Retrieved 05 January 2021 from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3502028
  • Mercan, M. (2014). Feldstein-Horioka hipotezinin AB-15 ve Türkiye ekonomisi için sınanması: Yatay kesit bağımlılığı altında yapısal kırılmalı dinamik panel veri analizi. Ege Akademik Bakış, 14(2), 231-245.
  • Murphy, R. (2019). The European Tax Gap, Tax Research UK, A report for the Socialists and Democrats Group in the European Parliament, Retrieved 01 April 2020 from https://www.socialistsanddemocrats.eu/sites/default/files/2019-01/the_european_tax_gap_en_190123.pdf
  • O’Doherty, M. (2014). Thinking and learning in the tax evasion game. Fiscal Studies, 35, 297-339.
  • Schneider, F. (2002). Size and measurement of the informal economy in 110 countries around the world. World Bank Working Paper, July, 1-50.
  • Schneider, F., Buehn A., & Montenegro C. E (2010). Shadow Economies All over the World: New Estimates for 162 Countries from 1999 to 2007. Policy Research Working Paper, 5356, 1-52. The World Bank, Washington DC.
  • Schneider, F., & Bagaja C. (2005). An Introduction in Size, Causes and Consequences of The Underground Economy. First Edition, Aldershot: Ashgate.
  • Schneider, F., & Bagaja C. (2005). An International Comparison of Underground Economic Activity In Size, Causes and Consequences of Underground Economy. Aldershot: Ashgate. Pazarlıoğlu, M., & Gürler, K. Ö. (2007). Telekomünikasyon yatırımları ve ekonomik büyüme: panel veri yaklaşımı. Finans Politik & Ekonomik Yorumlar, 44(508), 35-43.
  • Pesaran, M. H. (2004). General diagnostic tests for cross section dependence in panels. Cambridge Working Papers in Economics, 435.
  • Pesaran, M. H. (2007). A simple panel unıt root test in the presence of cross-section dependence. Journal of Applied Econometrics, 22, 265-312. http://doi:10.1002/Jae.951
  • Pesaran, M. H. (2015). Time Series and Panel Data Econometrics, First Edition, United Kingdom: Oxford University Press, Great Clarendon Street, Oxford.
  • Pesaran, M. H., Ullah, A., & Yamagata, T (2008). A bias‐adjusted LM test of error cross‐section independence. The Econometrics Journal, 11(1), 105-127. http://doi:10.111 l/j,1368-423X.2007.00227
  • Phillips, P., & Sul, D (2003). Dynamic panel estimation and homogeneity testing under cross section dependence. The Econometrics Journal, 6(1), 217–259, https://doi.org/10.1111/1368- 423X.00108
  • Plumley, A. H. (2005). Preliminary Update Of The Tax Year 2001 Individual Income Tax Underreporting Gap Estimates. Paper Presented At The 2005 Internal Revenue Service Research Conference IRS, Washington, DC.
  • Raczkowski, K. (2015). Measuring the tax Gap in the european economy. Journal of Economics and Management, 21(3), 58-70.
  • Raczkowski, K., & Mroz, M (2018). Tax Gap In The Global Economy. Journal of Money Laundering Control, December. 21(4), 567-583. 01 October 2019 from www.emeraldinsight.com/1368-5201.html
  • Tatoğlu, F. Y. (2017). Panel Zaman Serileri Analizi. Beta Yayıncılık, İstanbul.
  • Toder, E. (2005). What is the tax gap? Tax Notes, 117(4), 367–378. Retrieved 10 November 2019 from https://www.urban.org/sites/default/files/publication/46126/1001112-What-is-the-Tax-Gap-.PDF
  • Uygun, E., & A. Gerçek (2021). Measurement of Tax Gap in Turkey. Public Finance Studies-4, Edt. Burçin Bozdoğanoğlu. First Edition. Ekin Printing: Bursa: 2021.
  • Uygun, E., (2021). The Concept of Tax Gap and Measurement of The Tax Gap in Turkey. 35. International Public Finance Conference, Proceedings Book, Ekin Printing: Bursa. Antalya Turkey. 14-17 October.
  • Uygun, E., & Kasa H. (2017). Tax burden concept: comparison of Turkey and other OECD countries (1965-2014 Years). International Journal of Academic Value Studies, 3(14), 30–38.
  • Warren, N., & Mcmanus, J. (2006). The case for measuring tax gap? E-Journal of Tax Research, 4 (1), 61-79, Retrieved 10 Novemver 2019 from https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftax researchsite/Documents/paper3_v4n1.pdf
  • United Nations, Human Development Report (2020). The Next Frontier, 2020; Retrieved 18 January 2022 from file:///C:/Users/HP%20PROBOOK/Downloads/UNDP-TR-HDR-2020.pdf

OECD Ülkelerinde Vergi Açığının Ölçümü ve Vergi Açığı Bileşenlerinin Analizi: Panel Veri Yöntemi

Yıl 2023, Cilt: 41 Sayı: 2, 334 - 354, 15.06.2023
https://doi.org/10.17065/huniibf.1111626

Öz

Günümüzde vergi açığı ve vergi açığının ölçümü önemli bir konudur. Bu çalışmada da literatüre katkı sağlanması amacıyla 35 OECD ülkesinin 2005-2017 yılları vergi açığı ölçülmüştür. Çalışmada GSYH, toplam vergi oranı ve kayıtdışı ekonomi oranlarından yararlanılmıştır. En düşük vergi açığı oranına sahip olan ülkeler Lüksemburg ve İsviçre’dir. En yüksek vergi açığı oranına sahip ülkeler ise Kolombiya, Yunanistan ve Costa Rika’dır. Çalışmada ayrıca GSYH, toplam vergi oranı ve kayıtdışı ekonomi oranının vergi açığının boyutu üzerindeki etkileri incelenmiştir. Veriler panel veri analiz yöntemi ile yatay kesit bağımlılığı, birim kök testi ve sabit etkiler modelleri uygulanarak test edilmiştir. Kayıtdışı ekonomi oranı, toplam vergi oranı ve GSYH’ daki artış ile vergi açığını da arttırmaktadır. Kabul edilebilir seviyeyi aşan vergi açığı ekonomilere zarar vermektedir. Bu nedenle vergi açığının kontrol edilebilir düzeyde kalması oldukça önemlidir. Bunun içinde de kayıtdışı ekonominin kayıt altına alınması için yasal düzenlemelerin yapılması gereklidir.

Kaynakça

  • Baltagi, B. H. (2005). Econometric analysis of panel data. Third Edition. West Sussex, England: John Wiley & Sons Ltd.
  • Baltagi, B.H., & Feng, Q. & Kao, C. (2019). Structural Changes in Heterogeneous Panels with Endogenous Regressors. Journal of Applied Econometrics, 34(6), 883-892.
  • Breusch, T. S. & Pagan, A. R. (1979). A Simple Test for Heteroskedasticity and Random Coefficient Variation. Econometrica, 47 (5): 1287–1294. https://doi:10.2307/1911963
  • Brown, R. E., & Mazur, M. J. (2003). IRS’s comprehensive approach to compliance measurement. National Tax Journal, 56(3), 689-700.
  • Case, Center for Social and Economic Research (2021). Study and report on The VAT gap in the EU-28 Member States: 2021 Final report. Retrieved 18 January 2022 from https://www.case-research.eu/en/vat-gap-in-the-eu-report-2021-101941
  • Çağdaş, Y., Eralp, A., & Şahin, S (2020). Vergi açığı üzerinde sosyo-ekonomik ve finansal gelişmişliğin etkisi: Bölgesel Bir Analiz. Ekonomik ve Sosyal Araştırmalar Dergisi, 16(1), 275-285.
  • Driscoll, J.C., & Kraay, A (1998). Consistent covariance matrix estimation with spatially dependent panel data. Review of Economics and Statistics, 80, 549–560. Retrieved 12 December 2021 from https://doi.org/10.1162/003465398557825
  • Fisher, R.A. (1932) Inverse Probability and the Use of Likelihood. Mathematical Proceedings of the Cambridge, Philosophical Society, 28, 257-261.
  • Gemmell, N., & J. Hasseldine (2012). The Tax Gap: A Methodological Review. Wellington, Working Paper In Public Finance Victoria Business School, 1-31. Retrieved 01 September 2019 from https://ideas.repec.org/p/vuw/vuwcpf/2435.html
  • Gerçek, A., & Uygun, E (2021). Evaluation of income loss and development of tax expenditures in Turkey (Years 2006-2020). Vergi Sorunları, March, 390, 163-177.
  • Gerçek, A., & Uygun, E (2022). Calculation and evaluation of tax losses and leakages according to tax types in Turkey (2005-2020 Years). Vergi Raporu, January, 268, 29-42.
  • Giles, D. E. A. (1997a). The hidden economy and the tax gap in New Zealand: A latent variable analysis. New Zealand. Working Paper 97-08, Department of Economics, University of Victoria, Retrieved 15 September 2019 from https://ideas.repec.org/p/vic/vicewp/9807.html
  • Giles, D. E. A. (1997b). Causality between the measured and underground economies in New Zealand. Applied Economics Letters, 4, 63–67, http://doi:10.1080/758521835 (Access: 10.09.2019).
  • Güriş, S. (2015). Panel Veri ve Panel Veri Modelleri, Kolektif İçinde Modelleri, Stata İle Panel Veri. İstanbul: Der Yayınları, 1-37.
  • Her Majesty Revenue and Custom (HMRC) (2012). Measuring Tax Gaps 2012. Retrieved 20 September 2021 from https://webarchive.nationalarchives.gov.uk/ukgwa/20150612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps
  • Her Majesty Revenue and Custom (HMRC) (2012). Methodological Annex for Measuring Tax Gaps 2012. Retrieved 20 September 2021 form https://webarchive.nationalarchives.gov.uk/ukgwa/20150612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps
  • Hill, R., Griffiths W., & G. Lim (2011). Principles of Econometrics, Fourth Edition, John Wiley & Sons, 544.
  • Holgmen, RD (2013). The internal revenue service needs to improve the comprehensiveness, accuracy, Reliability, and Timeliness of The Tax Estimate. Department of The Treasury, Washington. August 21.
  • Keyifli, N. (2019). 2010-2015 Dönemi itibariyle OECD ülkelerinde vergi açığının ölçülmesi. Uluslararası Yönetim İktisat ve İşletme Dergisi, 15(4), 1010-1023.
  • Kuhen, Z. (2014). Tax rates, governance, and the informal economy in high-income countries. Economic Inquiry, 51, 405-430.
  • Maddala, G. S., & Wu, S (1999). A comparative study of unit root tests with panel data and a new simple test. Oxford Bulletin of Economics and Statistics, 61(S1), 631-652.
  • Mazur, M. J., & Plumley, A. H. (2007). Understanding The Tax Gap. National Tax Journal, 60 (3), 569-576. http://doi:10.17310/ntj.2007.3.14
  • Medina, L., & Schneider F. (2019). Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One. Cesifo Working Paper No:7981/1, December: 38-49, Retrieved 05 January 2021 from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3502028
  • Mercan, M. (2014). Feldstein-Horioka hipotezinin AB-15 ve Türkiye ekonomisi için sınanması: Yatay kesit bağımlılığı altında yapısal kırılmalı dinamik panel veri analizi. Ege Akademik Bakış, 14(2), 231-245.
  • Murphy, R. (2019). The European Tax Gap, Tax Research UK, A report for the Socialists and Democrats Group in the European Parliament, Retrieved 01 April 2020 from https://www.socialistsanddemocrats.eu/sites/default/files/2019-01/the_european_tax_gap_en_190123.pdf
  • O’Doherty, M. (2014). Thinking and learning in the tax evasion game. Fiscal Studies, 35, 297-339.
  • Schneider, F. (2002). Size and measurement of the informal economy in 110 countries around the world. World Bank Working Paper, July, 1-50.
  • Schneider, F., Buehn A., & Montenegro C. E (2010). Shadow Economies All over the World: New Estimates for 162 Countries from 1999 to 2007. Policy Research Working Paper, 5356, 1-52. The World Bank, Washington DC.
  • Schneider, F., & Bagaja C. (2005). An Introduction in Size, Causes and Consequences of The Underground Economy. First Edition, Aldershot: Ashgate.
  • Schneider, F., & Bagaja C. (2005). An International Comparison of Underground Economic Activity In Size, Causes and Consequences of Underground Economy. Aldershot: Ashgate. Pazarlıoğlu, M., & Gürler, K. Ö. (2007). Telekomünikasyon yatırımları ve ekonomik büyüme: panel veri yaklaşımı. Finans Politik & Ekonomik Yorumlar, 44(508), 35-43.
  • Pesaran, M. H. (2004). General diagnostic tests for cross section dependence in panels. Cambridge Working Papers in Economics, 435.
  • Pesaran, M. H. (2007). A simple panel unıt root test in the presence of cross-section dependence. Journal of Applied Econometrics, 22, 265-312. http://doi:10.1002/Jae.951
  • Pesaran, M. H. (2015). Time Series and Panel Data Econometrics, First Edition, United Kingdom: Oxford University Press, Great Clarendon Street, Oxford.
  • Pesaran, M. H., Ullah, A., & Yamagata, T (2008). A bias‐adjusted LM test of error cross‐section independence. The Econometrics Journal, 11(1), 105-127. http://doi:10.111 l/j,1368-423X.2007.00227
  • Phillips, P., & Sul, D (2003). Dynamic panel estimation and homogeneity testing under cross section dependence. The Econometrics Journal, 6(1), 217–259, https://doi.org/10.1111/1368- 423X.00108
  • Plumley, A. H. (2005). Preliminary Update Of The Tax Year 2001 Individual Income Tax Underreporting Gap Estimates. Paper Presented At The 2005 Internal Revenue Service Research Conference IRS, Washington, DC.
  • Raczkowski, K. (2015). Measuring the tax Gap in the european economy. Journal of Economics and Management, 21(3), 58-70.
  • Raczkowski, K., & Mroz, M (2018). Tax Gap In The Global Economy. Journal of Money Laundering Control, December. 21(4), 567-583. 01 October 2019 from www.emeraldinsight.com/1368-5201.html
  • Tatoğlu, F. Y. (2017). Panel Zaman Serileri Analizi. Beta Yayıncılık, İstanbul.
  • Toder, E. (2005). What is the tax gap? Tax Notes, 117(4), 367–378. Retrieved 10 November 2019 from https://www.urban.org/sites/default/files/publication/46126/1001112-What-is-the-Tax-Gap-.PDF
  • Uygun, E., & A. Gerçek (2021). Measurement of Tax Gap in Turkey. Public Finance Studies-4, Edt. Burçin Bozdoğanoğlu. First Edition. Ekin Printing: Bursa: 2021.
  • Uygun, E., (2021). The Concept of Tax Gap and Measurement of The Tax Gap in Turkey. 35. International Public Finance Conference, Proceedings Book, Ekin Printing: Bursa. Antalya Turkey. 14-17 October.
  • Uygun, E., & Kasa H. (2017). Tax burden concept: comparison of Turkey and other OECD countries (1965-2014 Years). International Journal of Academic Value Studies, 3(14), 30–38.
  • Warren, N., & Mcmanus, J. (2006). The case for measuring tax gap? E-Journal of Tax Research, 4 (1), 61-79, Retrieved 10 Novemver 2019 from https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftax researchsite/Documents/paper3_v4n1.pdf
  • United Nations, Human Development Report (2020). The Next Frontier, 2020; Retrieved 18 January 2022 from file:///C:/Users/HP%20PROBOOK/Downloads/UNDP-TR-HDR-2020.pdf
Toplam 45 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Panel Veri Analizi
Bölüm Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Yazarlar

Esra Uygun 0000-0001-5332-0831

Adnan Gerçek 0000-0002-9495-2429

Yayımlanma Tarihi 15 Haziran 2023
Gönderilme Tarihi 1 Mayıs 2022
Yayımlandığı Sayı Yıl 2023 Cilt: 41 Sayı: 2

Kaynak Göster

APA Uygun, E., & Gerçek, A. (2023). MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 41(2), 334-354. https://doi.org/10.17065/huniibf.1111626
AMA Uygun E, Gerçek A. MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. Haziran 2023;41(2):334-354. doi:10.17065/huniibf.1111626
Chicago Uygun, Esra, ve Adnan Gerçek. “MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD”. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi 41, sy. 2 (Haziran 2023): 334-54. https://doi.org/10.17065/huniibf.1111626.
EndNote Uygun E, Gerçek A (01 Haziran 2023) MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 41 2 334–354.
IEEE E. Uygun ve A. Gerçek, “MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD”, Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, c. 41, sy. 2, ss. 334–354, 2023, doi: 10.17065/huniibf.1111626.
ISNAD Uygun, Esra - Gerçek, Adnan. “MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD”. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 41/2 (Haziran 2023), 334-354. https://doi.org/10.17065/huniibf.1111626.
JAMA Uygun E, Gerçek A. MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2023;41:334–354.
MLA Uygun, Esra ve Adnan Gerçek. “MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD”. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, c. 41, sy. 2, 2023, ss. 334-5, doi:10.17065/huniibf.1111626.
Vancouver Uygun E, Gerçek A. MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2023;41(2):334-5.

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