Yıl: 2016 Cilt: 11 Sayı: 1 Sayfa Aralığı: 63 - 86 Metin Dili: Türkçe

Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi

Öz:
Bu çalışmada, gelişmekte olan ülkelerde vergilendirme ve demokrasi arasındaki ilişki incelenmiştir. Bu amaçla yapılan ve 60 ülkenin 2006-2012 döneminin dikkate alındığı ampirik analiz sonucunda, vergilendirme ve demokrasi arasında çift yönlü bir nedensellik ilişkisinin olduğunu gösteren bulgulara ulaşılmıştır. Buna göre, ele alınan ülkelerde vergilendirme düzeyindeki artış, hukukun üstünlüğünün, örgütlenme özgürlüğünün, genişlemesine katkı sağlayarak demokrasinin gelişmesinde önemli bir rol oynamaktadır. Diğer yandan, demokratik hak ve özgürlüklerde sağlanan ilerlemeler de vatandaşlar ile devlet arasındaki uyumu güçlendirerek, vergisini zamanında ödeyen birey sayısının, dolayısı ile vergilendirme düzeyinin artmasına neden olmaktadır.
Anahtar Kelime:

The Relationship between Taxation and Democracy: Panel Causality Analysis for Developing Countries

Öz:
This study analysis the relation between democracy and taxation in the context of developing countries. At the end of empirical analysis covering 60 countries by focusing on the period of 2006-2012, findings showing a twoway causality relation between taxation and democracy were reached. Accordingly, an increase in taxation level affects rule of law, organizational right, freedom of expression and belief positively in the countries analyzed. Briefly, it plays a vital role in the development of democracy by making a contribution to the enhancement of civil liberties. On the other hand, improvements in democratic rights and freedoms increase the number of citizens paying their taxes in full and on time, thus increases taxation level, by strengthening the harmony between citizens and state.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA TÜREDİ S, TOPAL M (2016). Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 11(1), 63 - 86.
Chicago TÜREDİ SALİH,TOPAL MEHMET HANEFİ Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi 11, no.1 (2016): 63 - 86.
MLA TÜREDİ SALİH,TOPAL MEHMET HANEFİ Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, vol.11, no.1, 2016, ss.63 - 86.
AMA TÜREDİ S,TOPAL M Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2016; 11(1): 63 - 86.
Vancouver TÜREDİ S,TOPAL M Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2016; 11(1): 63 - 86.
IEEE TÜREDİ S,TOPAL M "Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi." Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 11, ss.63 - 86, 2016.
ISNAD TÜREDİ, SALİH - TOPAL, MEHMET HANEFİ. "Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi". Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi 11/1 (2016), 63-86.