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Journals / Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2018 / Cilt: 25 - Sayı: 1

The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence

Ekonomik Özgürlüğün Vergi Kaçakçılığı ve Sosyal Refah Üzerine Etkisi

Ahmet Tekin
Taner GÜNEY
Ersin Nail SAĞDIÇ
Pages
1–13
Publication Date
2018-04-27
DOI
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AI Summary & Key Takeaways

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

The findings indicate that economic freedom and tax evasion have a statistically significant and negative correlation, whereas economic freedom and social welfare have a meaningful and positive correlation.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study is to examine the effect of economic freedom on tax evasion and social welfare for 63 countries by using multi-regression method.
📊
Key Findings & Data:The findings indicate that economic freedom and tax evasion have a statistically significant and negative correlation, whereas economic freedom and social welfare have a meaningful and positive correlation.
💡
Conclusion & Impact:Accordingly, enhancing economic freedom causes an increase in social welfare, and prevents tax evasion.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Ekonomik Özgürlük · Sosyal Refah · Vergi Kaçakçılığı

Abstract

This study is to examine the effect of economic freedom on tax evasion and social welfare for 63 countries by using multi-regression method. The findings indicate that economic freedom and tax evasion have a statistically significant and negative correlation, whereas economic freedom and social welfare have a meaningful and positive correlation. Accordingly, enhancing economic freedom causes an increase in social welfare, and prevents tax evasion.

Özet

Bu çalışmada ekonomik özgürlüğün vergi kaçakçılığı ve sosyal refah düzeyi üzerindeki etkisi 63 ülke verisiyle çoklu regresyon modeli kullanılarak incelenmiştir. Analiz sonuçlarından elde edilen bulgulara göre, ekonomik özgürlük ile vergi kaçakçılığı arasında istatistiksel olarak anlamlı ve negatif yönlü bir ilişki varken, ekonomik özgürlük ile sosyal refah arasında istatistiksel olarak olarak anlamlı ve pozitif yönlü bir ilişki vardır. Ekonomik özgürlüğün vergi kaçakçılığını önleme ve sosyal refahı artırmadaki önemini ortaya koyan bu çalışmanın sonuçlarına göre, ekonomik özgürlüklerin artmasının vergi kaçakçılığını önlediği, tam tersine sosyal refah düzeyini ise artırdığı tespit edilmiştir.

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Cite This Article

Tekin, A., GÜNEY, T., SAĞDIÇ, E. N. (2018). The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 25 - Sayı: 1, 1–13. https://ajindex.com/articles/15218

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