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Journals / International Journal of Social Inquiry / 2021 / Cilt: 14 - Sayı: 1

THE EFFECT OF TAXES ON DEMOCRACY: THE CASE OF OECD COUNTRIES

VERGİLERİN DEMOKRASİ ÜZERİNDEKİ ETKİSİ: OECD ÜLKELERİ ÖRNEĞİ

Göksel KARAŞ
Çağlayan TABAR
Pages
255–275
Publication Date
2022-10-19
DOI
—
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AI Summary & Key Takeaways

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

According to the results, the effect of tax burden on democracy was found to be statistically significant and positive.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The aim of this study is to investigate the effect of taxes on democracy.
📊
Key Findings & Data:In the study, 37 OECD countries were taken as a sample and the data between 2010-2019 were used annually.
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Conclusion & Impact:According to the results, the effect of tax burden on democracy was found to be statistically significant and positive.
🔬Design:Modeling & Simulation
📍Scope:2010-2019 Verileri
⚙️Variables:Vergi yükü · Vergi yapısı · Demokrasi

Abstract

The aim of this study is to investigate the effect of taxes on democracy. In the study, 37 OECD countries were taken as a sample and the data between 2010-2019 were used annually. The study was conducted using panel regression method. In the study where two different models were created, the effect of both tax burden and tax structure on democracy was investigated. According to the results, the effect of tax burden on democracy was found to be statistically significant and positive. In terms of tax sutructures, while the effect of indirect taxes on democracy was found to be statistically significant and negative, the effect of direct taxes on democracy was found to be significant and positive.

Özet

Bu çalışmanın amacı vergilerin demokrasi üzerindeki etkisini incelemektir. Çalışmada 37 OECD ülkesi örneklem olarak alınmış ve 2010-2019 yılları arasındaki veriler yıllık olarak kullanılmıştır. Çalışma panel regresyon yöntemi kullanılarak yapılmıştır. İki farklı modelin oluşturulduğu çalışmada, hem vergi yükünün hem de vergi yapısının demokrasi üzerindeki etkisi araştırılmıştır. Elde edilen sonuçlara göre vergi yükünün demokrasi üzerindeki etkisi istatiksel olarak anlamlı ve pozitif bulunmuş, vergi türleri itibariyle ise dolaylı vergilerin demokrasi üzerindeki etkisi istatiksel olarak anlamlı ve negatif bulunurken, dolaysız vergilerin demokrasi üzerindeki etkisi anlamlı ve pozitif bulunmuştur.

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Cite This Article

KARAŞ, G., TABAR, Ç. (2022). THE EFFECT OF TAXES ON DEMOCRACY: THE CASE OF OECD COUNTRIES. International Journal of Social Inquiry, Cilt: 14 - Sayı: 1, 255–275. https://ajindex.com/articles/541846

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