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Journals / Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi / 2025 / Cilt: 7 Sayı: 2

THE EFFECT OF TAX EXPENDITURES ON THE COST OF TAX COLLECTION IN EUROPEAN UNION COUNTRIES AND TÜRKİYE

AVRUPA BİRLİĞİ ÜLKELERİ VE TÜRKİYE’DE VERGİ HARCAMALARININ VERGİ MALİYETİ ÜZERİNDEKİ ETKİSİ

Hünkar Güler(NİĞDE ÖMER HALİSDEMİR ÜNİVERSİTESİ)0000-0002-9805-284X
Pages
511–523
Publication Date
2025-12-30
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AI Summary & Key Takeaways

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

Moreover, it is crucial to restrict tax expenditures and shift them to areas with high positive externalities, particularly environmentally friendly investments.

📌 3 Key Takeaways

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Objective & Hypothesis:The primary source of public expenditures is tax revenues.
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Key Findings & Data:The main premise of this paper is that an increase in tax expenditures decreases the cost of tax collection.
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Conclusion & Impact:Moreover, it is crucial to restrict tax expenditures and shift them to areas with high positive externalities, particularly environmentally friendly investments.
🔬Design:Araştırma Makalesi
📍Scope:2018 Verileri
⚙️Variables:Vergi Harcaması · Vergi Maliyeti · POLS

Abstract

The primary source of public expenditures is tax revenues. However, policymakers would rather give up collecting a portion of potential tax revenues because of social, economic, and financial reasons. The total amount of these foregone potential tax revenues is named as tax expenditure. The main premise of this paper is that an increase in tax expenditures decreases the cost of tax collection. This study estimates the effect of tax expenditures on tax collection costs in EU countries and Türkiye, employing the POLS methodology based on data from 2018 to 2022. The main finding of this paper reveals that a 1 percent increase in the total tax expenditures to GDP ratio results in a 3 percent decrease in the tax collection costs. Furthermore, an increase in the tax revenue-to-GDP ratio and higher education levels increases tax collection costs, whereas unemployment and the number of active taxpayers per employee minimize tax collection costs. The impact of economic growth appears ambiguous. Tax collection costs should also be considered when calculating the net amount of tax expenditures. Moreover, it is crucial to restrict tax expenditures and shift them to areas with high positive externalities, particularly environmentally friendly investments.

Özet

Kamu harcamalarının temel finansman kaynağı vergi gelirleri olmakla birlikte politika yapıcılar, muhtemel vergi gelirlerinin bir kısmını sosyal, iktisadi ve mali nedenlerle toplamaktan vazgeçebilirler. Bu vazgeçilen muhtemel vergi gelirlerinin toplam büyüklüğü vergi harcaması olarak adlandırılmaktadır. Bu çalışma, vergi harcamalarındaki artışın vergi (toplama) maliyetini azaltacağı temel varsayımı üzerine oturmaktadır. Bu çalışmada, AB ülkeleri ve Türkiye’de vergi harcamalarının vergi maliyeti üzerindeki etkisi, 2018-2022 yılı verilerini dikkate alarak POLS yöntemiyle, tahmin edilmektedir. Çalışmanın temel bulgusu toplam vergi harcamalarının GSYH’ya oranındaki yüzde 1’lik bir artışın vergi maliyetini yüzde 3 azalttığını ortaya koymaktadır. Ayrıca, toplam vergi gelirlerinin GSYH içindeki payındaki ve yüksek öğretimdeki artış vergi maliyetini arttırmaktayken işsizlik ve personel başına düşen mükellef sayısı vergi maliyetini azaltmaktadır. Bununla birlikte, iktisadi büyümenin vergi maliyeti üzerindeki etkisi belirsizdir. Vergi harcamalarının net büyüklüğünün hesaplanmasında vergi maliyeti de dikkate alınmalıdır. Ayrıca, vergi harcamalarının sınırlandırılması ve özellikle çevreye duyarlı yatırımlar başta olmak üzere pozitif dışsallığı yüksek alanlara kaydırılması önem taşımaktadır.

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Cite This Article

Güler, H. (2025). THE EFFECT OF TAX EXPENDITURES ON THE COST OF TAX COLLECTION IN EUROPEAN UNION COUNTRIES AND TÜRKİYE. Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt: 7 Sayı: 2, 511–523. https://doi.org/10.56574/nohusosbil.1793961

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