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Journals / Verimlilik Dergisi / 2026 / Cilt: 60 Sayı: 3

Do Institutions Matter for Tax Compliance? Panel Evidence from Developing Economies

Kurumlar Vergi Uyumu İçin Önemli Midir? Gelişmekte Olan Ekonomilerden Panel Kanıtı

Yakup Taşdemir(ÇANAKKALE ONSEKİZ MART ÜNİVERSİTESİ, BİGA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ)0000-0001-6364-3829
Mehmet Avcı(Zonguldak Bülent Ecevit Üniversitesi İktisadi ve İdari Bilimler Fakültesi Maliye Bölümü)0000-0002-5672-4142
Pages
951–964
Publication Date
2026-07-16
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Employing panel data techniques with robust estimators, the study evaluates both overall institutional quality and its sub-dimensions (political, economic, and legal institutions) while controlling for key macroeconomic variables such as economic growth, human development, government size, and tax burden.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Purpose: This study aims to examine the impact of institutional quality on tax compliance in developing countries.
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Key Findings & Data:Methodology: The analysis covers 24 upper-middle-income developing countries over the 2006-2020 period.
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Conclusion & Impact:Employing panel data techniques with robust estimators, the study evaluates both overall institutional quality and its sub-dimensions (political, economic, and legal institutions) while controlling for key macroeconomic variables such as economic growth, human development, government size, and tax burden.
🔬Design:Araştırma Makalesi
📍Scope:2006-2020 Verileri
⚙️Variables:Kurumsal Kalite · Vergi Uyumu · Politik Kurumlar

Abstract

Purpose: This study aims to examine the impact of institutional quality on tax compliance in developing countries. Specifically, it investigates whether political, economic, and legal institutions exert differentiated effects on taxpayers’ compliance behavior, thereby providing a more systematic assessment than existing studies that often treat institutions in an aggregated or unsystematic manner. Methodology: The analysis covers 24 upper-middle-income developing countries over the 2006-2020 period. Employing panel data techniques with robust estimators, the study evaluates both overall institutional quality and its sub-dimensions (political, economic, and legal institutions) while controlling for key macroeconomic variables such as economic growth, human development, government size, and tax burden. Findings: The results reveal that improvements in institutional quality significantly enhance tax compliance. Among the institutional sub-dimensions, political institutions exert the strongest positive influence, followed by economic and legal institutions. The findings also underscore the role of economic growth, human development, government size, and an equitable tax burden in fostering greater compliance across countries. Originality: By systematically distinguishing between different institutional dimensions, this study advances the tax compliance literature beyond conventional aggregated analyses. The research provides empirical evidence on how governance structures shape taxpayer behavior in developing countries and offers concrete policy implications for strengthening fiscal capacity through institutional reforms.

Özet

Amaç: Bu çalışmanın amacı, kurumsal kalitenin vergi uyumu üzerindeki etkisini gelişmekte olan ülkeler özelinde incelemektir. Literatürde kurumlar çoğunlukla bütüncül veya sistematik olmayan biçimde ele alınırken, bu araştırma politik, ekonomik ve hukuki kurumları ayrı ayrı değerlendirerek farklı kurumsal boyutların vergi uyumu üzerindeki etkilerinin farklılaşıp farklılaşmadığını ortaya koymayı hedeflemektedir. Yöntem: Çalışmada 2006-2020 dönemine ait 24 üst-orta gelir grubunda yer alan gelişmekte olan ülkenin verileri kullanılmıştır. Panel veri analiz yöntemleri ve dirençli tahminciler yardımıyla kurumsal kalite göstergelerinin vergi uyumu üzerindeki etkileri test edilmiştir. Bulgular: Analiz sonuçları, kurumsal kalitedeki iyileşmelerin vergi uyumunu önemli ölçüde artırdığını göstermektedir. Alt boyutlar açısından bakıldığında politik kurumların vergi uyumu üzerinde en güçlü pozitif etkiye sahip olduğu, bunu sırasıyla ekonomik ve hukuki kurumların izlediği tespit edilmiştir. Ayrıca ekonomik büyüme, insani kalkınma, hükümetin ekonomideki payı ve adil vergi yükünün vergi uyumunu olumlu etkilediği bulgulanmıştır. Özgünlük: Bu çalışma, kurumsal kalitenin vergi uyumu üzerindeki etkisini politik, ekonomik ve hukuki kurumları ayrı ayrı ele alarak sistematik biçimde analiz etmesi bakımından literatüre katkı sağlamaktadır. Böylece gelişmekte olan ülkelerde vergi uyumunun artırılmasına yönelik politika önerilerine somut kanıtlar sunmaktadır.

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Cite This Article

Taşdemir, Y., Avcı, M., *, M. A. (2026). Do Institutions Matter for Tax Compliance? Panel Evidence from Developing Economies. Verimlilik Dergisi, Cilt: 60 Sayı: 3, 951–964. https://doi.org/10.51551/verimlilik.1790077

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