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Bu çalışmada, doğrudan yabancı yatırımların Türkiye’deki vergi gelirleri üzerindeki etkisi incelenmiştir. Çalışmada kullanılan bağımsız değişkenler doğrudan yabancı yatırımlar(DYY), istihdam edilen kişi başı gayrisafiyurtiçihasıla iken bağımlı değişken olarak vergi geliri kullanılmaktadır. Türkiye’ye ait yıllık verilerin kullanıldığı çalışmada 1974-2016 arasındaki dönem incelenmiştir. Zaman serisi analizinin kullanıldığı çalışmada entegrasyon düzeyini bulmak için ADF ve PP birim kök testlerinden yararlanılmıştır. Çalışmada yer alan değişkenlerin durağanlık düzeyleri farklı olduğu için Pesaranvd’nin (2001) geliştirmiş oldukları ARDL Sınır Testi yaklaşımı kullanılmıştır. Bulgular, hem kısa dönemde hem de uzun dönemde doğrudan yabancı yatırımların vergi gelirlerini pozitif yönde etkilediğini göstermektedir. Bu sonuçtan yola çıkarak Türkiye’nin doğrudan yabancı yatırımları (DYY) arttırmak için politikalar ortaya koymasının vergi gelirlerini arttırabileceği ifade edilebilir.
In this study, the impact of foreign direct investments on tax revenues in Turkey was studied. The independent variables used in the study are direct foreign investments (DYY), while the tax income is used as a dependent variable for the employee's non-profit. The study used the annual data of Turkey examined the period between 1974-2016. ADF and PP unit root tests have been used to find the integration level in the study in which time series analysis was used. Because the stagnation levels of the variables included in the study are different, the ARDL Border Test approach developed by Pesaranvd (2001) was used. The findings show that both short-term and long-term direct foreign investments have a positive impact on tax revenues. From this outcome, it can be stated that Turkey’s policy to increase foreign direct investments (DYY) could increase tax revenues.
In this study, the effect on tax revenues of foreign direct investments in Turkey was examined. While the independent variables used in the study are foreign direct investments (FDI), the gross domestic product per capita employed, tax income is used as the dependent variable. In this study, the annual data of Turkey was used and the period between 1974-2016 was examined. ADF and PP unit root tests were used to find the integration level in the study in which time series analysis was employed. Since the stationarity levels of the variables in the study were different, Pesaran et al. (2001) developed ARDL Boundary Test approach. The findings show that both foreign direct investments have positive effects on tax revenues both in the short term and long term. Based on this result, it can be said that tax revenues can be increased through Turkey's foreign direct investment (FDI).
Field : Eğitim Bilimleri; Filoloji; Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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