Servet Vergilerinin Özel Tasarrufa Etkilerinin ARDL Yöntemi ile Analizi
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Tarih
2024
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Gelişim Üniversitesi Yayınları / Istanbul Gelisim University Press
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Servet vergileri hem gerçek hem de tüzel kişilerin belirli bir dönemde elde ettikleri ve servet olarak tanımlanabilecek her türlü menkul ve gayrimenkul mallar üzerinden alınan değerlerdir. Servet vergileri yalnızca kamu harcamalarını finanse etmek amacı ile değil gelir dağılımında adaleti sağlamayı da hedefleyen bir vergi türüdür. Ancak servet vergileri mükelleflerinin yatırım ve tasarruf kararlarını etkiler. Çalışmada Türkiye’de 1999-2020 dönemi servet vergilerinin özel tasarrufa etkileri ARDL yöntemi ile tahmin edilmiştir. Yapılan analiz sonuçlarına göre, servet unsurları üzerinden elde edilen vergi gelirlerinin GSYH’ya göre %1 artışı, tasarrufları kısa dönemde %7, uzun dönemde %8 oranında düşürdüğü belirlenmiştir. Çalışmadan elde edilen sonuçlara göre, servet vergilerinin arttırılmasının bireylerin tasarruf kararlarını olumsuz etkilediği görülmüştür.
Wealth taxes are the values obtained on all kinds of movable and immovable goods that both real and legal persons have acquired in a certain period and can be defined as wealth. Wealth taxes are a type of tax that aims not only to finance public expenditures, but also to ensure fairness in income distribution. However, wealth taxes affect taxpayers' investment and savings decisions. In the study, the effects of wealth taxes on private savings for the period 1999-2020 in Turkey were estimated by ARDL method. According to the results of the analysis, it was determined that the tax revenues obtained from the wealth elements increased by 1% compared to the GDP, reducing the savings by 7% in the short term and 8% in the long term. According to the results obtained from the study, it was seen that the increase in wealth taxes negatively affected the saving decisions of individuals.
Wealth taxes are the values obtained on all kinds of movable and immovable goods that both real and legal persons have acquired in a certain period and can be defined as wealth. Wealth taxes are a type of tax that aims not only to finance public expenditures, but also to ensure fairness in income distribution. However, wealth taxes affect taxpayers' investment and savings decisions. In the study, the effects of wealth taxes on private savings for the period 1999-2020 in Turkey were estimated by ARDL method. According to the results of the analysis, it was determined that the tax revenues obtained from the wealth elements increased by 1% compared to the GDP, reducing the savings by 7% in the short term and 8% in the long term. According to the results obtained from the study, it was seen that the increase in wealth taxes negatively affected the saving decisions of individuals.
Açıklama
Anahtar Kelimeler
Vergi, Servet Vergileri, Tasarruf, Yatırım, ARDL Sınır Testi, Tax, Wealth Taxes, Investment, Saving, ARDL Boundary Test
Kaynak
İstanbul Gelişim Üniversitesi Sosyal Bilimleri Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
11
Sayı
1
