The Effects of Indirect and Direct Taxes On Economic Growth in The Turkish Economy

Mehmet Akif Kara; Melike Hoylu

Makale detayları

The Effects of Indirect and Direct Taxes On Economic Growth in The Turkish Economy

Yazarlar:

Mehmet Akif Kara | Melike Hoylu

Yayıncı:

Gaziantep University

Ana Başlıklar:

Ekonomi

Dergi:

Gaziantep Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.5 Issue 1, pp.1-13

Belge Tipi:

Makale

Yayın Tarihi:

5/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001290029

pISSN:

2651-267X

Anahtar kelimeler:

Özet:

 Taxes are a fiscal instrument in promoting economic growth and are used to achieve the objectives of fiscal policy. The effect of taxes on economic growth is twofold according to direct and indirect taxes. The effect of direct taxes on resource allocation is to transfer resources to certain areas of the economy through various tax exemptions, discounts and refunds. Economic resources are incentivized through tax benefits. Indirect taxes are levied on expenditures and collected from goods and services. These taxes lead to changes in the relative prices of goods and services, distorting the guiding role of prices in the economy and causing inefficiency in resource allocation. However, these taxes can also contribute to economic growth, depending on curtailing consumption and stimulation of savings. In this study, considering the years 1990 -2019, the effects of direct and indirect taxes on economic growth in Turkey were analyzed using unit root, vector autoregression VAR and cointegration methods. According to the results of the analysis, while indirect taxes affect the economic growth positively; direct taxes, negatively. The fact that indirect tax collection is easier than that of direct tax may have caused this result. However, we should take into account that while easeness of indirect tax collection may increase resource use, it will distort the fairness of income distribution.

 Taxes are a fiscal instrument in promoting economic growth and are used to achieve the objectives of fiscal policy. The effect of taxes on economic growth is twofold according to direct and indirect taxes. The effect of direct taxes on resource allocation is to transfer resources to certain areas of the economy through various tax exemptions, discounts and refunds. Economic resources are incentivized through tax benefits. Indirect taxes are levied on expenditures and collected from goods and services. These taxes lead to changes in the relative prices of goods and services, distorting the guiding role of prices in the economy and causing inefficiency in resource allocation. However, these taxes can also contribute to economic growth, depending on curtailing consumption and stimulation of savings. In this study, considering the years 1990 -2019, the effects of direct and indirect taxes on economic growth in Turkey were analyzed using unit root, vector autoregression VAR and cointegration methods. According to the results of the analysis, while indirect taxes affect the economic growth positively; direct taxes, negatively. The fact that indirect tax collection is easier than that of direct tax may have caused this result. However, we should take into account that while easeness of indirect tax collection may increase resource use, it will distort the fairness of income distribution.

 Taxes are a fiscal instrument in promoting economic growth and are used to achieve the objectives of fiscal policy. The effect of taxes on economic growth is twofold according to direct and indirect taxes. The effect of direct taxes on resource allocation is to transfer resources to certain areas of the economy through various tax exemptions, discounts and refunds. Economic resources are incentivized through tax benefits. Indirect taxes are levied on expenditures and collected from goods and services. These taxes lead to changes in the relative prices of goods and services, distorting the guiding role of prices in the economy and causing inefficiency in resource allocation. However, these taxes can also contribute to economic growth, depending on curtailing consumption and stimulation of savings. In this study, considering the years 1990 -2019, the effects of direct and indirect taxes on economic growth in Turkey were analyzed using unit root, vector autoregression VAR and cointegration methods. According to the results of the analysis, while indirect taxes affect the economic growth positively; direct taxes, negatively. The fact that indirect tax collection is easier than that of direct tax may have caused this result. However, we should take into account that while easeness of indirect tax collection may increase resource use, it will distort the fairness of income distribution.

 Ekonomik büyümenin teşvik edilmesinde vergiler mali bir araçtır ve maliye politikası ile gerçekleştirilmek istenen amaçlar için kullanılır. Verginin ekonomik büyüme üzerindeki etkisi dolaylı ve dolaysız vergiye göre iki yönlüdür. Dolaysız vergilerin kaynak dağılımı üzerindeki etkisi ekonomide belirli alanlara kaynak aktarımının yapılması şeklinde çeşitli vergi istisnaları, indirimler ve iade gibi uygulamalardır. Vergi avantajları ile ekonomik kaynaklar teşvik edilmektedir. Dolaylı vergiler, harcamalar üzerinden alınan vergilerdir ve verginin konusu piyasadaki mal ve hizmetlerden oluşur. Bu vergiler mal ve hizmetlerin göreli olarak fiyatlarında değişikliğe yol açarak ekonomideki fiyatların yol gösterici rolünün bozulmasına ve kaynak dağılımında etkinsizliğe neden olmaktadır. Ancak bu vergiler tüketimin kısılmasına ve tasarrufların teşvik edilmesine bağlı olarak ekonomik büyümeye de katkı sağlayabilmektedir. Bu çalışmada, 1990 -2019 yılları dikkate alınarak Türkiyede dolaylı ve dolaysız vergilerin ekonomik büyüme üzerindeki etkileri birim kök, vektör otoregresyon VAR ve eş bütünleşme yöntemi kullanılarak analiz edilmiştir. Yapılan analiz sonuçlarına göre dolaylı vergilerin ekonomik büyümeyi olumlu; dolaysız vergilerin olumsuz etkilediği sonucuna ulaşılmıştır. Bunda dolaylı vergi tahsilatının dolaysız vergiye göre kolay olması etkili olabilmektedir. Ancak dolaylı vergi tahsilatının kolay olması ekonomide kaynak kullanımını arttırmasına rağmen gelir dağılımında adaleti bozacağı da göz önünde bulundurulmalıdır.

Makale detayları

The Effects of Indirect and Direct Taxes On Economic Growth in The Turkish Economy

Yazarlar:

Mehmet Akif Kara | Melike Hoylu

Yayıncı:

Gaziantep University

Ana Başlıklar:

Ekonomi

Dergi:

Gaziantep Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.5 Issue 1, pp.1-13

Belge Tipi:

Makale

Yayın Tarihi:

5/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001290029

pISSN:

2651-267X

Economic Growth

Indirect Tax

Direct Tax

VAR AnalysisEkonomik Büyüme

Dolaylı vergi

DolaysızVergi

Var Analizi

Sayı

Makale detayları

Yazarlar: Mehmet Akif Kara | Melike Hoylu

Yayıncı: Gaziantep University

Ana Başlıklar: Ekonomi

Dergi: Gaziantep Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.5 Issue 1, pp.1-13

Belge Tipi: Makale

Yayın Tarihi: 5/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001290029

pISSN: 2651-267X

Sayı

Yazarlar:

Mehmet Akif Kara | Melike Hoylu

Yayıncı:

Gaziantep University

Ana Başlıklar:

Ekonomi

Dergi:

Gaziantep Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.5 Issue 1, pp.1-13

Belge Tipi:

Makale

Yayın Tarihi:

5/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001290029

pISSN:

2651-267X