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Küreselleşme serbest piyasa ekonomisinin önündeki engelleri azaltan ve dünya ticaretinin gelişmesine katkı sağlayan bir süreçtir. Bu süreçle birlikte, ülkelerin ekonomik ve mali yapılarında önemli değişiklikler meydana gelmiştir. Özellikle sermayenin ulusal sınırları aşması ve dünyada serbestçe dolaşımı, ülkelerin vergi politikalarının değişmesine neden olmuştur. Bu kapsamda ortaya çıkan vergi rekabeti nedeniyle ülkeler başta vergi oranları olmak üzere çeşitli vergisel ayrıcalıklara ilişkin düzenlemeler yapmıştır. Küreselleşme nedeniyle ülkelerin vergi yapılarında meydana gelen değişiklikler vergi gelirlerini etkilemektedir. Çalışmanın amacı, 1995-2019 yılları arasında AB’ye üye 11 geçiş ekonomisinde küreselleşme ve vergi gelirleri arasındaki ilişkinin tespit edilmesidir. Bu kapsamda Durbin-Hausman (2008) panel eşbütünleşme testi ve panel VECM nedensellik testinden faydalanılmıştır. Elde edilen bulgulara göre, AB üyesi geçiş ekonomilerinde küreselleşme ve vergi gelirlerinin uzun dönemde birlikte hareket ettiği ve küreselleşmenin vergi gelirleri üzerinde olumlu etki yarattığı sonucuna ulaşılmıştır. Nedensellik analizi göre küreselleşmenin hem kısa dönemde hem de uzun dönemde vergi gelirlerinin nedeni olduğu sonucuna ulaşılmıştır. Paneli oluşturan ülkelerde vergi gelirlerinin küreselleşmeden etkilendiği söylenebilmektedir.
Globalization is a process that reduces the barriers faced by the free market economy and contributes to the development of world trade. With this process, significant changes have occurred in the economic and financial structures of the countries. In particular, the transition of capital and freedom of movement in the world has led to a change in the country’s tax policies. Due to the tax competition that emerged in this scope, the countries have made regulations on various tax privileges, including tax rates. Changes in the tax structures of countries due to globalization affect tax revenues. The aim of the study is to identify the relationship between globalization and tax revenues in the EU’s 11 member transitional economies between 1995 and 2019. Durbin-Hausman (2008) has taken advantage of the panel integration test and the panel VECM causality test. The findings have found that globalization and tax revenues in the transitional economies of the EU have worked together over the long term and that globalization has a positive impact on tax revenues. The cause analysis has found that globalization is the cause of tax revenues both in the short and long term. In countries that form the panel, tax revenues can be affected by globalization.
Globalisation is a process that reduces the barriers to the free market economy and contributes to the development of world trade. Along with this process, significant changes have occurred in the economic and financial structures of the countries. The fact that the capital exceeds the national borders and freely circulates worldwide has caused the countries’ tax policies to change. Due to the tax competition that emerged in this context, governments have made arrangements for various tax privileges, especially tax rates. Changes in tax structures of countries affect tax revenues due to globalisation. The study aims to determine the relationship between globalisation and tax revenues in 11 transition economies that are members of the EU between 1995-2019. In this context, Durbin-Hausman’s (2008) panel cointegration and VECM causality tests were used. According to the findings, it has been concluded that globalisation and tax revenues act together in the long term in EU member transition economies and that globalisation positively affects tax revenues. According to the causality analysis, it has been concluded that globalisation is the cause of tax revenues both in the short and the long run. It can be said that tax revenues in the countries that constitute the panel are affected by globalisation.
Field : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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