İnternet kullanımının vergi gelirleri üzerine etkisi: OECD ülkeleri için panel veri kanıtı
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Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
90'lı yıllardan sonra hayatımıza hızlı bir giriş yapan internet teknolojisinin, insanların birçok alışkanlığını da değiştirmeye başladığı gözlemlenmektedir. Yaşanan bu gelişim ve değişimin ülke ekonomilerini birçok yönden etkilediği görülmektedir. Yürütülen bu çalışmada da yaygınlaşan internet kullanımının vergi gelirleri üzerindeki etkisi araştırılmıştır. Çalışmada 36 OECD'ye üye ülkenin 1990- 2018 yılları arası verileri panel veri analiz yöntemi ile test edilmiştir. Elde edilen bulgular sonucu internetin, toplam vergi gelirleri üzerinde pozitif bir etki yaratacağı sonucuna ulaşılmıştır. Bu çalışmayı diğer çalışmalardan ayıran ve kendine özgü kılan yönü ise analiz edilecek modellere, bireylerin ödemiş oldukları toplam gelir vergisi ve firmaların ödemiş oldukları kurumlar vergisinin spesifik olarak eklenmiş olmasıdır. Bu vergilerin modele dahil edilip analiz edilmesi sonucunda ise internetin, bireylerin ödemiş oldukları gelir vergisi açısından negatif bir etki yaratacağı sonucuna ulaşılmış iken firmaların ödediği kurumlar vergisi açısından internetin pozitif bir etki yaratacağı sonucuna ulaşılmıştır. Anahtar Kelimeler: İnternet, Vergi Gelirleri, Gelir Vergisi, Kurumlar Vergisi
Internet technology, which made a quick introduction to our lives after the 90s, also began to change many of people's habits. In this development and change, it is seen that it affects the economies of the country in many ways. In this study, the effect of widespread internet use on tax revenues was investigated. In the study, data from 36 OECD member countries between 1990 and 2018 were tested by panel data analysis method. As a result of the findings, it was concluded that the internet will have a positive impact on total tax revenues. The aspect that distinguishes this study from other studies and makes it unique is that the total income tax paid by individuals and the corporate tax paid by firms are specifically added to the models to be analyzed. As a result of the inclusion and analysis of these taxes in the model, it was concluded that the internet would have a negative impact on the income tax paid by individuals, while it was observed that the internet would have a positive impact on the corporate tax paid by firms. Key Words: Internet, Tax Revenues, Income Tax, Corporate Tax
Internet technology, which made a quick introduction to our lives after the 90s, also began to change many of people's habits. In this development and change, it is seen that it affects the economies of the country in many ways. In this study, the effect of widespread internet use on tax revenues was investigated. In the study, data from 36 OECD member countries between 1990 and 2018 were tested by panel data analysis method. As a result of the findings, it was concluded that the internet will have a positive impact on total tax revenues. The aspect that distinguishes this study from other studies and makes it unique is that the total income tax paid by individuals and the corporate tax paid by firms are specifically added to the models to be analyzed. As a result of the inclusion and analysis of these taxes in the model, it was concluded that the internet would have a negative impact on the income tax paid by individuals, while it was observed that the internet would have a positive impact on the corporate tax paid by firms. Key Words: Internet, Tax Revenues, Income Tax, Corporate Tax
Açıklama
Sosyal Bilimler Enstitüsü, Maliye Ana Bilim Dalı
Anahtar Kelimeler
Ekonomi, Economics, Maliye
