Bu çalışmada on altı yükselen piyasa ekonomisinde vergi yükünün kayıtdışı ekonomiyi ne yönde etkilediği, 2000-2017 dönemi için panel veri analiz yöntemiyle araştırılmıştır. Ayrıca kontrol değişken olarak enflasyon, yolsuzluk algılama endeksi, küreselleşme, tarım kesiminin büyüklüğü ve sosyal güvenlik katkı payları da analize dâhil edilmiştir. Analizde, vergi yükü ve diğer kontrol değişkenlerin kayıtdışı ekonomi üzerinde etkili olup olmadığına dair geliştirilen hipotez test edilmiş ve serilerin düzeyde durağan olduğu tespit edilmiştir. Modelin varsayımları sağlayıp sağlamadığı tahmin edilmiş ve modelde yatay kesit bağımlılığı, değişen varyans ve oto-korelasyon sorunlarının olduğu belirlenmiştir. Bu yüzden seriler arasındaki ilişki sapmalara karşı geliştirilen Driscoll-Kraay dirençli standart tahmincisi ile tahmin edilmiştir. Çalışmanın neticesinde kayıtdışı ekonomi üzerinde vergi yükü, küreselleşme, tarım sektörünün büyüklüğü, enflasyon ve sosyal güvenlik katkı paylarının pozitif, yolsuzluk algılama endeksinin ise negatif anlamda etkili olduğu tespit edilmiştir.
This study examined the direction in which tax burden affects the unregistered economy in the sixteen rising market economies, using the panel data analysis method for the period 2000-2017. Control variables include inflation, corruption detection index, globalization, agricultural sector size and social security contributions. In the analysis, the developed hypothesis of whether tax burden and other control variables have an impact on the unregistered economy was tested and the series were determined to be stable at the level. The model was predicted to provide the assumptions or not and the model was determined to have horizontal cut dependency, variable variations and auto-correlation problems. Therefore the relationship between the series was predicted with the Driscoll-Kraay resistant standard predictor developed against deviations. The study found that the tax burden on the unregistered economy, globalization, the size of the agricultural sector, inflation and social security contributions are positive, and the corruption detection index is negative.
In this study, the effect of tax burden on shadow economy in sixteen emerging market economies was investigated with panel data analysis method for 2000-2017 period. In addition, inflation, corruption perception index, globalization, size of agricultural sector and social security contributions were included in the analysis as the control variable. The hypothesis that whether tax burden and other control variables affect the shadow economy has been tested and the series were found to be stationary at the level. It was estimated whether the model fulfilled the assumptions and there were problems of cross-sectional dependence, varying variance and auto-correlation. Therefore, the relationship between the series was estimated with the Driscoll-Kraay resistant standard estimator developed against deviations. As a result of the study, it was found that tax burden, globalization, size of the agricultural sector, inflation and social security contributions had a positive effect on the shadow economy and the corruption perception index had a negative effect on the shadow economy.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
Benzer Makaleler | Yazar | # |
---|
Makale | Yazar | # |
---|