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Journals / ODÜ SOSYAL BİLİMLER ARAŞTIRMALARI DERGİSİ-ODÜSOBİAD / 2026 / Cilt: 16 Sayı: 2

Tax policies shaping macroeconomic decisions: Lessons for emerging economies

Makroekonomik kararları şekillendiren vergi politikaları: Gelişmekte olan ekonomiler için dersler

Mehmet Mert Türk(TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ, TURHAL UYGULAMALI BİLİMLER FAKÜLTESİ)0000-0002-0164-2131
Feyzullah Tecirli(MERSİN ÜNİVERSİTESİ, ANAMUR MESLEK YÜKSEKOKULU)0000-0002-3565-7905
Pages
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Publication Date
2026-06-23
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AI Summary & Key Takeaways

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

The findings reveal that high tax burdens deter FDI inflows, while efficient and stable tax systems facilitate development.

📌 3 Key Takeaways

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Objective & Hypothesis:This study delves into the dynamic interplay between tax burden, economic growth, and foreign direct investments (FDI) in E7 countries, employing panel data analysis for the period 1999–2022.
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Key Findings & Data:Country-specific results underscore the varying impacts of these factors across E7 nations.
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Conclusion & Impact:The findings reveal that high tax burdens deter FDI inflows, while efficient and stable tax systems facilitate development.
🔬Design:Araştırma Makalesi
📍Scope:2022 Verileri
⚙️Variables:Makroekonomi · Vergi yükü · Ekonomik büyüme

Abstract

This study delves into the dynamic interplay between tax burden, economic growth, and foreign direct investments (FDI) in E7 countries, employing panel data analysis for the period 1999–2022. By incorporating inflation, external debt stocks, gross savings, and capital formation as control variables, the research uncovers how taxation shapes macroeconomic decisions and investment dynamics. The findings reveal that high tax burdens deter FDI inflows, while efficient and stable tax systems facilitate development. Moreover, external debt stocks and indirect taxes adversely affect capital formation and investment costs, whereas economic growth alleviates the tax burden by broadening the tax base. Inflation, on the other hand, erodes the real value of tax revenues, necessitating meticulous fiscal management. Country-specific results underscore the varying impacts of these factors across E7 nations. For instance, in Turkey, economic growth significantly reduces the tax burden, while in India, domestic savings play a mitigating role. In China, inflationary pressures ease the effective tax burden, providing short-term relief yet posing risks to fiscal sustainability. Furthermore, policy implications suggest that reforms targeting investment-friendly tax systems could enhance economic performance. The analysis highlights the importance of balanced tax structures and strategic allocation of public revenues to infrastructure, education, and healthcare to foster sustainable economic growth. These insights provide valuable policy guidance for emerging economies aiming to optimize tax systems for long-term development while ensuring social equity and fiscal responsibility

Özet

Bu çalışma, 1999-2022 dönemine ait panel veri analizi kullanarak, E7 ülkelerinde vergi yükü, ekonomik büyüme ve doğrudan yabancı yatırımlar (DYY) arasındaki dinamik etkileşimi incelemektedir. Enflasyonu, dış borç stoklarını, brüt tasarrufları ve sermaye oluşumunu kontrol değişkenleri olarak dahil ederek, araştırma vergilendirmenin makroekonomik kararları ve yatırım dinamiklerini nasıl şekillendirdiğini ortaya koymaktadır. Bulgular, yüksek vergi yüklerinin doğrudan yabancı yatırım (DYY) girişlerini caydırdığını, verimli ve istikrarlı vergi sistemlerinin ise gelişmeyi kolaylaştırdığını ortaya koymaktadır. Ayrıca, dış borç stokları ve dolaylı vergiler sermaye oluşumunu ve yatırım maliyetlerini olumsuz etkilerken, ekonomik büyüme vergi tabanını genişleterek vergi yükünü hafifletir. Öte yandan enflasyon, vergi gelirlerinin reel değerini aşındırır ve titiz mali yönetim gerektirir. Ülkeye özgü sonuçlar, bu faktörlerin E7 ülkelerindeki farklı etkilerini vurgulamaktadır. Örneğin, Türkiye'de ekonomik büyüme vergi yükünü önemli ölçüde azaltırken, Hindistan'da iç tasarruflar hafifletici bir rol oynar. Çin'de enflasyonist baskılar, kısa vadeli rahatlama sağlasa da mali sürdürülebilirlik için risk oluşturarak etkin vergi yükünü hafifletiyor. Ayrıca, politika çıkarımları, yatırım dostu vergi sistemlerini hedefleyen reformların ekonomik performansı artırabileceğini göstermektedir. Analiz, sürdürülebilir ekonomik büyümeyi teşvik etmek için dengeli vergi yapılarının ve kamu gelirlerinin altyapı, eğitim ve sağlık hizmetlerine stratejik olarak tahsis edilmesinin önemini vurgulamaktadır. Bu içgörüler, sosyal eşitliği ve mali sorumluluğu sağlarken uzun vadeli kalkınma için vergi sistemlerini optimize etmeyi amaçlayan gelişmekte olan ekonomiler için değerli politika rehberliği sağlamaktadır.

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Cite This Article

Türk, M. M., Tecirli, F. (2026). Tax policies shaping macroeconomic decisions: Lessons for emerging economies. ODÜ SOSYAL BİLİMLER ARAŞTIRMALARI DERGİSİ-ODÜSOBİAD, Cilt: 16 Sayı: 2. https://doi.org/10.48146/odusobiad.1791542

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