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Journals / Kamu Ekonomisi ve Kamu Mali Yönetimi Dergisi / 2026 / Cilt: 6 Sayı: 2

MEASURING and DETERMINANTS of DIGITAL MATURITY in TAX ADMINISTRATIONS: A PROPOSED DIGITAL TAX ADMINISTRATION INDEX (DTAI) for OECD COUNTRIES

VERGİ İDARELERİNİN DİJİTAL OLGUNLUĞUNUN ÖLÇÜLMESİ ve BELİRLEYİCİLERİ: OECD ÜLKELERİ İÇİN DİJİTAL VERGİ İDARESİ ENDEKSİ (DVİE) ÖNERİSİ

Selçuk Balı(SELCUK UNIVERSITY)0000-0001-5117-8720
Pages
290–311
Publication Date
2026-10-28
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AI Summary & Key Takeaways

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⚡ TL;DR(Too Long; Didn't Read)

Furthermore, it was concluded that the developed DTAI is a unique analytical tool that allows for multidimensional measurement of digital tax administration and offers an important measurement framework that can be used in future comparative finance research.

📌 3 Key Takeaways

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Objective & Hypothesis:The aim of this study is to develop a unique Digital Tax Administration Index (DTAI) that can comparatively measure the digital tax administration capacity in OECD countries and to examine the economic, financial, institutional, and digital determinants of this index using panel data analysis.
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Key Findings & Data:A balanced panel dataset covering the period 2018-2024 was created using the International Survey on Revenue Administration (ISORA) database.
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Conclusion & Impact:Furthermore, it was concluded that the developed DTAI is a unique analytical tool that allows for multidimensional measurement of digital tax administration and offers an important measurement framework that can be used in future comparative finance research.
🔬Design:Survey & Empirical Study
📍Scope:2018-2024 Verileri
⚙️Variables:Dijital Vergi İdaresi · Dijital Vergi İdaresi Endeksi · ISORA

Abstract

The aim of this study is to develop a unique Digital Tax Administration Index (DTAI) that can comparatively measure the digital tax administration capacity in OECD countries and to examine the economic, financial, institutional, and digital determinants of this index using panel data analysis. A balanced panel dataset covering the period 2018-2024 was created using the International Survey on Revenue Administration (ISORA) database. First, a composite digital tax administration index based on ISORA indicators was developed, followed by the application of the Pesaran CD test, CIPS panel unit root test, Westerlund cointegration test, FMOLS and DOLS long-term estimation methods, and the Dumitrescu–Hurlin panel causality test. The findings show that digital tax administration in OECD countries has a long-term relationship with economic development, public financial capacity, institutional quality, and digital infrastructure. In particular, per capita income and internet usage rate were identified as the strongest and most stable determinants of digital tax administration. Furthermore, it was concluded that the developed DTAI is a unique analytical tool that allows for multidimensional measurement of digital tax administration and offers an important measurement framework that can be used in future comparative finance research.

Özet

Bu çalışmanın amacı, OECD ülkelerinde dijital vergi idaresi kapasitesini karşılaştırmalı olarak ölçebilecek özgün bir Dijital Vergi İdaresi Endeksi (DVİE) geliştirmek ve bu endeksin ekonomik, mali, kurumsal ve dijital belirleyicilerini panel veri analiziyle incelemektir. Çalışmada International Survey on Revenue Administration (ISORA) veri tabanından yararlanılarak 2018-2024 dönemini kapsayan dengeli panel veri seti oluşturulmuştur. Araştırmada öncelikle ISORA göstergelerine dayalı kompozit bir dijital vergi idaresi endeksi geliştirilmiş, ardından Pesaran CD testi, CIPS panel birim kök testi, Westerlund eşbütünleşme testi, FMOLS ve DOLS uzun dönem tahmin yöntemleri ile Dumitrescu–Hurlin panel nedensellik testi uygulanmıştır. Bulgular, OECD ülkelerinde dijital vergi idaresinin ekonomik gelişmişlik, kamu mali kapasitesi, kurumsal kalite ve dijital altyapı ile uzun dönemli ilişki içerisinde olduğunu göstermektedir. Özellikle kişi başına gelir ve internet kullanım oranının dijital vergi idaresinin en güçlü ve en istikrarlı belirleyicileri olduğu belirlenmiştir. Ayrıca geliştirilen DVİE'nin dijital vergi idaresini çok boyutlu biçimde ölçmeye imkân veren özgün bir analitik araç olduğu ve gelecekte gerçekleştirilecek karşılaştırmalı maliye araştırmalarında kullanılabilecek önemli bir ölçüm çerçevesi sunduğu sonucuna ulaşılmıştır.

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Cite This Article

Balı, S. (2026). MEASURING and DETERMINANTS of DIGITAL MATURITY in TAX ADMINISTRATIONS: A PROPOSED DIGITAL TAX ADMINISTRATION INDEX (DTAI) for OECD COUNTRIES. Kamu Ekonomisi ve Kamu Mali Yönetimi Dergisi, Cilt: 6 Sayı: 2, 290–311. https://doi.org/10.71284/jpepfm.2026623

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