ÖZEL TÜKETİM VERGİLERİNDE VERGİ GELİR ESNEKLİĞİ: TÜRKİYE VE OECD KARŞILAŞTIRMASI

Filiz GİRAY; Gizem ZEREN

doi:10.15637//jlecon.7.018

Authors

Filiz GİRAY Bursa Uludağ University/TURKEY https://orcid.org/0000-0002-8765-8248
Gizem ZEREN Bursa Uludağ University/TURKEY https://orcid.org/0000-0002-9837-9244

DOI:

https://doi.org/10.15637//jlecon.7.018

Keywords:

Excise Tax, Excise Tax in Turkey, Tax Elasticity, Tax Elasticity Theory

Abstract

Taxes, which are the main fiscal policy tool for sustainable development in a country, are the major type of public revenue. Taxes have economic and social purposes besides generating income. One of the important parameters of the creation of the tax system that will accomplish these objectives is tax elasticity. Knowing the tax elasticity the tax system's ability to be an automatic stabilizer, increased proportionality and targeted tax revenue estimate is important. An inelastic tax system in a country would create uncertainty about the taxes to be collected. The aim of this study is to compare the theoretical value of tax elasticity in excise tax in Turkey in the period 2002-2019 with OECD countries. Tax income elasticity is an important tool in measuring the fulfillment of expectations of the excise tax, which is one of the main building blocks of the tax system due to its functions such as preventing negative externalities and reducing increasing proportionality. The results of the study showed that the tax income elasticity in Turkey in the excise tax is lower than in OECD countries.

Downloads

Download data is not yet available.

References

AKAR, S., (Temmuz-Aralık, 2013), Vergi Gelirlerinin Esnekliği ve İstikrarı: Merkezi Bütçe Sınıflandırmasına Dayalı Ampirik Bir Analiz, Maliye Dergisi, 165, 27-37.

BILQUEES, F., (Spring, 2004), Elasticity and Buoyancy of the Tax System in Pakistan, The Pakistan Development Review, 43(1), 73-93.

BOSCHI, M. and ADDONA, S. F., (2017), The Stability of Tax Elasticities over the Business Cycle in European Countries, CAMA Working Paper, 44, 1-43.

BUYRUKOĞLU, S., BOZDOĞAN, D. ve KÖKTAŞ, A. M., (Temmuz, 2016), Paternalist Devlet Anlayışının Bir Gereği Olarak Günah Vergileri: Türkiye Örneği, Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9(3), 15-31.

CHAUDHARY, M. A. and HAMID, A., (Summer, 2001), Resource Mobilization and Tax Elasticities in Pakistan, Pakistan Economic and Social Review, 39(1), 25-48.

CLARK, T., DILNOT, A., GOODMAN, A. and MYCK, M., (2002), Taxes and Transfers 1997-2001, Oxford Review of Economic Policy, 18(2), 187-201.

CRAIG, E.D. and HEINS, A., J., (1980), The Effect of Tax Elasticity on Government Spending, Public Choice, 35(3), 267-275.

CREEDY, J. and GEMMELL, N., (March, 2004), The Income Elasticity of Tax Revenue: Estimates for Income and Consumption Taxes in the United Kingdom, Fiscal Studies, 25(1), 55-77.

ÇEBİ, C. ve ÖZLALE, Ü., (2011), Türkiye’de Yapısal Bütçe Dengesi ve Mali Duruş, Türkiye Cumhuriyet Merkez Bankası, Çalışma Tebliği, No: 11/11, 1-25.

ÇELİKKAYA, A., (2011), Bazı Ürünlerden (Alkollü İçecekler-Madeni Yağlar ve Tütün Mamulleri) Alınan Özel Tüketim Vergisinin Ülke Bazında Karşılaştırmalı Analizi, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 29, 49-64.

ÇULHA, A.A., (2012), Türkiye’de Vergi Gelirlerinin İktisadi Döngülere Duyarlılığı, Türkiye Cumhuriyet Merkez Bankası, Ekonomi Notları, 34, 1-10.

ERDEM, M., ŞENYÜZ, D. ve TATLIOĞLU, İ., (2017), Kamu Maliyesi, Bursa: Ekin Basım Yayın Dağıtım, 14. Baskı, ISBN: 978-605-327-551-0.

ERTÜRK, A., AVŞAR, S. ve BULUT, T. M., (2008),Türkiye Verilerine göre Vergi Canlılığı ve Esnekliğinin Tahmin Edilmesi, Ekonomik Yaklaşım, 20(71), 109-119.

FONSECA, F. J. and VENTOSA-SANTAULÀRIA, D., (May, 2011), Revenue Elasticity of the Main Federal Taxes In Mexico, Latin American Journal of Economics, 48(1), 89-111.

GARİKAİ, W. B., NETSAİ L. D. and FUNGAYİ M., (2015), Tax Elasticity, Buoyancy and Stability in Zimbabwe, IOSR Journal of Economics and Finance, 6(1), 21-29.

GERGERLİOĞLU, U., (2014), Davranışları Etkilemeye Yönelik Özel Tüketim Vergilerinin Tutum ve Davranışlar Üzerindeki Etkilerinin Ampirik Analizi (İstanbul İli Örneği), (Doktora Tezi), İstanbul: İstanbul Üniversitesi Sosyal Bilimler Enstitüsü Maliye Anabilim Dalı.

GROVES, H. M. and KAHN, C. H., (March, 1952), The Stability of State and Local Tax Yields, The American Economic Review, 42(1), 87-102.

HEM, A., (2011), The Measurement of Tax Elasticity in India: A Time Series Approach, MPRA Paper, No. 47090, 1-31.

INDRARATMA Y., (2009), The Measurement of Tax Elasticity in Sri Lanka : A Time Series Approach, Stuff Studies, 33(1), 73-110.

KARGBO, B. I. B. and EGWAIKHIDE, F. O., (2012), Tax Elasticity in Sierra Leone: A Time Series Approach, International Journal of Economics and Financial Issues, 2(4), 432-447.

KAYA, F. ve YILMAZ, A., (2013), Elasticity of Taxes and Structural General Government Balance in Turkey, SSRN Electronic Journal, 1-12.

KUŞTEPELİ, Y. ve ŞAPÇI, O., (2006), Personel Income Tax Elasticity in Turkey 1975-2005, Discussion Paper Series, No:06/01, 1-12.

MUKARRAM, F., (Summer, 2001), Elasticity and Buoyancy of Major Taxes In Pakistan, Pakistan Economic and Social Review, 39(1), 75-86.

OATES, WALLACE E., (1975), Automatic Increases in Tax Revenues - The Effect on the Size of Public Budget, Financing the New Federalism, (Ed.) W.E. Oates, Johns Hopkins Press. 139.

OECD, (2018), Consumption Tax Trends 2018, VAT/GST, and Excise Rates, Trends and Policy Issues, https://oecd.org [Erişim Tarihi: 8 Haziran 2020].

OECD, (2020), Database, https://stats.oecd.org/ [Erişim Tarihi: 8 Haziran 2020].

ÖNDER, Z. ve YÜREKLİ, A. A., (January, 2016), Who Pays the Most Cigarette Tax in Turkey, Tobacco Control, 25(1), 39-45.

PARRY, I, W, H., (2003), On the Costs of Excise Taxes and Income Taxes in the UK, International Tax and Public Finance, 10, 281–304.

REHM, J., MATHERS, C., POPOVA, S., THAVORNCHAROENSAP, M., TEERAWATTANANON, Y. and PATRA, J., (2009), Global Burden of Disease and Injury and Economic Cost Attributable to Alcohol Use and Alcohol Use Disorders. Lancet, 373: 2223–33.

SMITH, S., (2005), Economic Issues in Alcohol Taxation. Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving, ed. S. Cnossen, Oxford: Oxford University Press.

SORNPAISARN, B., SHIELD, K.D., ATAGUBA, J. E., GALINDO, L. M., and REHM, J., (2017), The Need for Alcohol Taxation and Pricing Policies, Resource Tool on Alcohol Taxation and Pricing Policies, ed. B. Sornpaisarn, Kevin D. Shield, Esa Österberg, Jürgen Rehm, 5-18.

STAUBLY, D., (2018), The Elasticity of Corporate Income: Panel Data Evidence from Switzerland, Working Paper, No. 18.01, 1-69.

TAYLAR, Y., (2010), Vergi Teorisi Açısından Özel Tüketim Vergileri ve Türk Özel Tüketim Vergisi Uygulaması, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, 12, 435-467.

T.C. Maliye ve Hazine Bakanlığı Gelir İdaresi Başkanlığı, Bütçe Gelirleri, http://gib.gov.tr [Erişim Tarihi: 8 Haziran 2020].

VAN WALBEEK, C., (February, 2010), A Simulation Model to Predict the Fiscal and Public Health Impact of A Change in Cigarette Excise Taxes, Tobacco Control, 19(1), 31-36.

WOLSVIJK, G., (2007), Short- And Long-Run Tax Elasticities the Case of the Netherlands, Workıng Paper Series, 763, 1-41.