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Vergi yükü ve yapısı ile iktisadi büyüme arasındaki dinamik etkileşimler üzerine uygulamalı bir analiz PDF

30 Pages·2011·0.59 MB·Turkish
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Preview Vergi yükü ve yapısı ile iktisadi büyüme arasındaki dinamik etkileşimler üzerine uygulamalı bir analiz

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       ODTÜ GELİŞME DERGİSİ 75  GSYİH içindeki payı hızlı bir yükselme eğilimine girmiş ve % 11.3’e yükselmiştir.  Tablo 1, 1965-2008 yılları arasında Türkiye ekonomisinde dolaylı ve          dolaysız vergi bileşenlerini göstermektedir. 2003 yılı ve öncesine göre  dolaysız vergiler, “Gelirden Alınan Vergiler” ve “Servetten Alınan Vergiler”  gruplarını, dolaylı vergiler ise “Mal ve Hizmetlerden Alınan Vergiler” ve  “Dış Ticaretten Alınan Vergiler” gruplarını kapsamaktadır. 2004 yılından  itibaren geçerli olan tanıma göre ise dolaysız vergiler, “Gelir ve Kazanç         Üzerinden Alınan Vergiler” ve “Mülkiyet Üzerinden Alınan Vergiler”  gruplarını, dolaylı vergiler ise “Dahilde Alınan Mal ve Hizmet Vergileri”,  “Uluslararası Ticaret ve Muamelelerden Alınan Vergiler”, “Damga Vergisi”  ve “Harçlar” gruplarını kapsamaktadır. Tablonun incelenmesi ile Türkiye  ekonomisinde vergi hasılatının önemli ölçüde dolaylı vergilerden, dolaylı  vergilerin ise ağırlıklı olarak dahilde alınan mal ve hizmet vergilerinden  oluştuğu anlaşılmaktadır.          Şekil 2, Tablo 1’deki verilerden hareketle dolaylı ve dolaysız        vergilerin toplam vergi hasılatı içindeki yüzdelik payını göstermektedir.  Dolaylı vergiler, daha önce de bahsedildiği gibi Türk Vergi Sisteminde  baskın bir role sahiptir. Dolaylı vergilerin toplam vergi hasılatı içerisindeki  payı 1968’de % 64.9, 1970’de % 62.4, 1975’de % 53.2, 1980’de % 37.2,  1985’de % 53.1, 1995’de % 59.3, 2000’de % 68.7, 2002’de % 66.3, 2006  yılında da % 68.7 olarak gerçekleşmiştir.  Şekil 2  Türkiye’de Dolaylı ve Dolaysız Vergilerin Gelişimi (1968- 2006) 100 80 60 40 20 0 1968 1973 1978 1983 1988 1993 1998 2003 Dolaylı Vergiler Dolaysız Vergiler  Kaynak: Bütçe ve Mali Kontrol Genel Müdürlüğü (http://www.bumko.gov.tr) verilerinden  hareketle yazarlar tarafından hesaplanmıştır.    Türkiye ekonomisinde 1985 yılında yürürlüğe konan Katma Değer  Vergisi ve 2002 yılında vergi sistemine dahil edilen Özel Tüketim Vergisi,  vergi  politikasının temel  araçları ve  vergi hasılatı kompozisyonun önemli                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      

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kompozisyonu ve iktisadi büyüme arasındaki dinamik ilişkileri analiz Son olarak, seriler arasındaki dinamik ilişkiler, tahmin edilen Vektör Hata.
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Most books are stored in the elastic cloud where traffic is expensive. For this reason, we have a limit on daily download.