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Türkiye Verilerine Göre Vergi Canlılığı Ve Esnekliğinin Tahmin Edilmesi

Author

Listed:
  • Selin ERTÜRK ATABEY

    (Gazi University)

  • Tolga AVŞAR

    (Gazi University)

  • Mehmet BULUT

    (Gazi University)

Abstract

Vergi esnekliği ve vergi canlılığı benzer kavramlardır ve çoğu zaman literatürde birbirlerinin yerine kullanılmaktadır. Gerçekte bu iki kavram farklı olup bu kavramların doğru bir şekilde kullanılması önem arz etmektedir. Nitekim vergi esnekliği ve canlılığı kavramlarını birbirinden ayıran en önemli kriter, devletin uygulamalarına dayanmaktadır. Bu makalede; vergi esnekliği ve canlılığı kavramları arasındaki farklılığı göstermek amacıyla devlet uygulamalarının vergi gelirleri üzerindeki etkileri bir ekonometrik model ile analiz edilmiştir. Bu modelde; toplam vergi gelirleri, kurumlar vergisi gelirleri ve katma değer vergisi gelirleri tahmin için kullanılmıştır.

Suggested Citation

  • Selin ERTÜRK ATABEY & Tolga AVŞAR & Mehmet BULUT, 2009. "Türkiye Verilerine Göre Vergi Canlılığı Ve Esnekliğinin Tahmin Edilmesi," Ekonomik Yaklasim, Ekonomik Yaklasim Association, vol. 20(71), pages 109-119.
    • Handle: RePEc:eyd:eyjrnl:v:20:y:2009:i:71:p:109-119
    DOI: 10.5455/ey.10688
    Note: [English Title] THE ESTIMATING OF TAX BUOYANCY AND ELASTICITY ACCORDING TO THE DATA OF TURKEY [English Abstract] Tax elasticity and tax buoyancy are similar terms and usually used instead of each other in literature. In fact, these terms are different and it is very important to use these terms correctly. Thus, the criter that diversify these terms is depending on the governmental operations. In this article, for the purpose of indicating the difference between tax buoyancy and elasticity, the effects of governmental operations are analysed with an econometric model. In this model, total tax revenues, corporate tax revenues and value added tax revenues are used for the estimation. [English Keywords] Tax Buoyancy, Tax Elasticity, Econometric Analysis, Turkey
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