Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik
Yıl: 2019 Cilt: 42 Sayı: 366 Sayfa Aralığı: 64 - 77 Metin Dili: Türkçe İndeks Tarihi: 08-06-2020
Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik
Öz: Son 150 yılda dünya genelinde birçok ülkedevergi yükü önemli ölçüde genişlemiştir. Bu doğrultuda,verginin kapsamı hem kamusal hem desosyal bilimlerde kendisini önemli bir konu halinegelmiştir. Bu çalışmada, Dünya Bankası veri tabanındabulunan 80 ülkede vergi yükünü etkileyenfaktörler (ekonomik, politik) incelenmiştir. 1990-2015 yıllarının 5’er yıllık ortalamalarının kullanıldığıaraştırmada, ekonomik ve politik faktörlerin vergiyükü üzerindeki etkisi En Küçük Kareler (EKK) veİki Aşamalı En Küçük Kareler (2AEKK) yöntemlerikullanılarak test edilmiştir. Ampirik bulgulara göre,politik kutuplaşmanın vergi yükünü azalttığı veheterojen toplumların kamu hizmetlerinin finansmanınadaha az katılma arzusu içinde olduğu görülmüştür.
Anahtar Kelime: TAX BURDEN, POLITICAL POLARIZATION AND SOCIAL DIVERSITY
Öz: In many countries in the world over the last 150 years, the tax burden has expanded significantly. In this respect, the tax size and scope of the governments are a theme that repeats itself in both public and public and academic discussions. In this study, the factors affecting the tax burden of the government (economic, political) in the 80 countries on the database of the World Bank were examined. In the study which used the 5-year averages of 1990-2015 years, the effect of economic and political factors on the tax burden was tested using the OLS and 2SLS methods. According to empirical findings, political polarization decreases the tax burden and that heterogeneous societies are less willing to participate in the financing of public services.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Derleme Erişim Türü: Bibliyografik
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| APA | Akdede S, keyifli n (2019). Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik. , 64 - 77. |
| Chicago | Akdede Sacit Hadi,keyifli nazlı Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik. (2019): 64 - 77. |
| MLA | Akdede Sacit Hadi,keyifli nazlı Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik. , 2019, ss.64 - 77. |
| AMA | Akdede S,keyifli n Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik. . 2019; 64 - 77. |
| Vancouver | Akdede S,keyifli n Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik. . 2019; 64 - 77. |
| IEEE | Akdede S,keyifli n "Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik." , ss.64 - 77, 2019. |
| ISNAD | Akdede, Sacit Hadi - keyifli, nazlı. "Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik". (2019), 64-77. |
| APA | Akdede S, keyifli n (2019). Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik. Vergi Sorunları Dergisi, 42(366), 64 - 77. |
| Chicago | Akdede Sacit Hadi,keyifli nazlı Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik. Vergi Sorunları Dergisi 42, no.366 (2019): 64 - 77. |
| MLA | Akdede Sacit Hadi,keyifli nazlı Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik. Vergi Sorunları Dergisi, vol.42, no.366, 2019, ss.64 - 77. |
| AMA | Akdede S,keyifli n Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik. Vergi Sorunları Dergisi. 2019; 42(366): 64 - 77. |
| Vancouver | Akdede S,keyifli n Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik. Vergi Sorunları Dergisi. 2019; 42(366): 64 - 77. |
| IEEE | Akdede S,keyifli n "Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik." Vergi Sorunları Dergisi, 42, ss.64 - 77, 2019. |
| ISNAD | Akdede, Sacit Hadi - keyifli, nazlı. "Ülkelerin Vergi Yükü, Politik Kutuplaşma ve Sosyal Çeşitlilik". Vergi Sorunları Dergisi 42/366 (2019), 64-77. |
