The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence

Ahmet TEKİN, (Eskisehir Osmangazi University, Faculty of Economics and Administrative Sciences, Department of Public Finance)
Taner GÜNEY, (Karamanoglu Mehmetbey University Faculty of Economics and Administrative Sciences, Department of Economics)
Ersin Nail SAĞDIÇ (Dumlupinar University Faculty of Economics and Administrative Sciences, Department of Public Finance,)
Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
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Yıl: 2018 Cilt: 25 Sayı: 1 Sayfa Aralığı: 1 - 13 Metin Dili: İngilizce İndeks Tarihi: 19-12-2018

The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence

Öz:
The purpose of this study is to analyze the effect of economic freedom on tax evasion andon social welfare level. According to the estimate results obtained with the analyses, economicfreedom variable has a negative effect on tax evasion in all countries (Total), developed,developing, EU (European Union) member countries, and OECD ( Organisation for Economic Cooperationand Developmen) member countries. This negative effect has statistical significance in allcountries (Total), developed countries and OECD member countries except for the EU member,and developing countries. For this reason, the increase in the economic freedom level in thesecountries causes that tax evasion is reduced. On the other hand, economic freedom variable, whichaffects tax evasion in a negative manner, has a positive effect on social welfare level. This positiveeffect of economic freedom is statistically significant in each country group included in the analyses.In this respect, the increase in the economic freedom level causes that the social welfare level isincreased.
Anahtar Kelime:

Ekonomik Özgürlüğün Vergi Kaçakçılığı ve Sosyal Refah Üzerine Etkisi

Öz:
Bu çalışmanın amacı ekonomik özgürlüğün vergi kaçakçılığı ve sosyal refah düzeyi üzerindeki etkisini analiz etmektir. Analizlerden elde edilen tahmin sonuçlarına göre gelişmiş, gelişmekte olan, AB üyesi, OECD üyesi ve tüm ülkeler için, ekonomik özgürlük değişkeni vergi kaçakçılığı üzerinde negatif yönlü bir etkiye sahiptir. Negatif yönlü bu etki gelişmekte olan ve AB üyesi ülkeler hariç gelişmiş, OECD üyesi ve tüm ülkelerde istatistiksel olarak anlamlılığa da sahiptir. Dolayısıyla bu ülkelerde ekonomik özgürlük düzeyinin artması vergi kaçakçılığının azalmasına neden olmaktadır. Diğer yandan, vergi kaçakçılığını negatif yönlü etkileyen ekonomik özgürlük değişkeni, sosyal refah düzeyi üzerinde ise pozitif yönlü bir etkiye sahiptir. Ekonomik özgürlüğün pozitif yönlü bu etkisi analizlere dahil edilen her bir ülke grubunda, istatistiksel olarak anlamlıdır. Buna göre ekonomik özgürlük düzeyinin artması her bir ülke grubunda sosyal refah düzeyinin artmasına neden olmaktadır.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA TEKIN A, güney t, SAGDIC E (2018). The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. , 1 - 13.
Chicago TEKIN AHMET,güney taner,SAGDIC Ersin Nail The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. (2018): 1 - 13.
MLA TEKIN AHMET,güney taner,SAGDIC Ersin Nail The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. , 2018, ss.1 - 13.
AMA TEKIN A,güney t,SAGDIC E The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. . 2018; 1 - 13.
Vancouver TEKIN A,güney t,SAGDIC E The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. . 2018; 1 - 13.
IEEE TEKIN A,güney t,SAGDIC E "The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence." , ss.1 - 13, 2018.
ISNAD TEKIN, AHMET vd. "The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence". (2018), 1-13.
APA TEKIN A, güney t, SAGDIC E (2018). The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(1), 1 - 13.
Chicago TEKIN AHMET,güney taner,SAGDIC Ersin Nail The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 25, no.1 (2018): 1 - 13.
MLA TEKIN AHMET,güney taner,SAGDIC Ersin Nail The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, vol.25, no.1, 2018, ss.1 - 13.
AMA TEKIN A,güney t,SAGDIC E The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2018; 25(1): 1 - 13.
Vancouver TEKIN A,güney t,SAGDIC E The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2018; 25(1): 1 - 13.
IEEE TEKIN A,güney t,SAGDIC E "The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence." Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25, ss.1 - 13, 2018.
ISNAD TEKIN, AHMET vd. "The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence". Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 25/1 (2018), 1-13.
Sayfa Oluşturulma Tarihi
15-05-2024 14:50

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