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Journals / Muhasebe ve Vergi Uygulamaları Dergisi / 2026 / Sayı: 19

An Innovative Approach to Achieving the True Tax Burden Ratio: An Empirical Study with Data from Türkiye, United Kingdom and United States

Gerçek Vergi Yükü Rasyosuna Ulaşmada Yenilikçi Bir Yaklaşım: Türkiye, Birleşik Krallık ve Birleşik Devletler Verileriyle Ampirik Bir Çalışma

Özgür Kızıltoprak(BİTLİS EREN ÜNİVERSİTESİ)0000-0002-1798-3352
Pages
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Publication Date
2026-07-21
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AI Summary & Key Takeaways

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

In conclusion, this research offered a methodological contribution to the tax burden literature and proposed decision-making processes grounded in more realistic tax burden calculations for policymakers.

📌 3 Key Takeaways

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Objective & Hypothesis:Basing tax burden ratio calculations on total tax collections has caused temporal mismatch between total income and total tax revenue, leading to deviations from the actual tax burden ratios.
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Key Findings & Data:Comparing accrual-based and collection-based tax burden ratios, this study identifies significant disparities.
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Conclusion & Impact:In conclusion, this research offered a methodological contribution to the tax burden literature and proposed decision-making processes grounded in more realistic tax burden calculations for policymakers.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Vergi Yükü · Tahakkuk Temelli Vergi Gelirleri · Tahsil Temelli Vergi Gelirleri

Abstract

Basing tax burden ratio calculations on total tax collections has caused temporal mismatch between total income and total tax revenue, leading to deviations from the actual tax burden ratios. To resolve this issue it is crucial to adopt an accrual-based approach for tax revenues. This study which argues that the variable of total accrued tax revenues should be used instead of total collected tax revenues in tax burden calculations, recalculated the tax burden ratio comparatively for Türkiye. United Kingdom and United States of America by eliminating the temporal mismatches in the tax burden ratio. Comparing accrual-based and collection-based tax burden ratios, this study identifies significant disparities. Due to the relative inefficiency in tax collection, Türkiye’s accrual-based tax burden ratio was found to be 15% higher than its collection-based counterpart. In contrast, this gap was observed to be significantly lower in the other examined countries. In conclusion, this research offered a methodological contribution to the tax burden literature and proposed decision-making processes grounded in more realistic tax burden calculations for policymakers.

Özet

Vergi yükü rasyosu hesaplamalarında toplam vergi tahsilatının esas alınması toplam gelir ile toplam vergi hasılatı arasında dönem uyumsuzluğuna neden olarak gerçek vergi yükü rasyolarından sapmalara neden olmuştur. Bu problemin çözümü için tahakkuk temelli vergi hasılatının esas alınması gereklidir. Vergi yükü hesaplamalarında tahsil edilen toplam gelir yerine tahakkuk eden toplam vergi gelirleri değişkeninin kullanılması gerektiğini savunan bu çalışma ile vergi yükü rasyolarındaki dönem uyumsuzlukları giderilerek Türkiye’nin, Birleşik Krallık’ın ve Birleşik Devletler’in vergi rasyoları karşılaştırmalı olarak yeniden hesaplanmıştır. Tahakkuk ve tahsilat temelli vergi yükü rasyolarını karşılaştıran bu çalışmanın sonucunda önemli farklılıklar tespit etmiştir. Türkiye'deki göreceli vergi tahsilatı etkinliğindeki yetersizliğe bağlı olarak tahakkuk temelli vergi yükü rasyosunun tahsilat temelli vergi yükü rasyosundan %15 oranında yüksek olduğu anlaşılmıştır. Buna karşın gözlem konusu diğer ülkelerde bu farkın göreceli olarak daha düşük olduğu tespit edilmiştir. Sonuç olarak bu araştırmada, vergi yükü literatürüne metodolojik bir katkı sağlanmış ve ayrıca politika yapıcılar için daha gerçekçi vergi yükü hesaplamalarına dayanan karar alma süreçleri önerilmiştir.

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Cite This Article

Kızıltoprak, Ö. (2026). An Innovative Approach to Achieving the True Tax Burden Ratio: An Empirical Study with Data from Türkiye, United Kingdom and United States. Muhasebe ve Vergi Uygulamaları Dergisi, Sayı: 19. https://doi.org/10.29067/muvu.1792503

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