VERGİ MÜKELLEFLERİNİN BAKIŞ AÇISIYLA TÜRKİYE EKONOMİSİ: AMPİRİK BİR ÇALIŞMA

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475 TURKISH ECONOMY BY THE PERCEPTIONS OF TAXPAYERS: AN EMPRICAL INVESTIGATION

Yazar / Author: Demir

ⁱ

Abstract

Generally, economic situation of the countries have been evaluated by using concrete data such as GDP, economic growing rate, production volume, level of employment and inflation or by making international comparisons. But, the evaluations made on the basis of such data or comparisons are sometimes unacceptable for the society. For example, although the economic situation of the country seems good according to the statistical data, the social perception can be opposite.

This study is carried out with the assumption of sociology that is "perceived whatever is real" and in order to determine the situation of the Turkish economy from the perspectives of taxpayers. For this purpose, a face-to-face survey is conducted throughout Turkey. 36% of the surveyed taxpayers state that the Turkish economy is in bad or very bad condition. 33,2% of the surveyed taxpayers state that the Turkish economy is good or very good condition and 30,8% of surveyed taxpayers state that neither good nor bad condition.

In the scope of the research, regression analyzes are also conducted in order to determine the factors that affect taxpayers' perceptions of Turkish economy. In the regression analysis, the economic situation of Turkey is accepted as a dependent variable. Independent variables are grouped into demographic, economic-fiscal, institutional and socio-cultural factors.

According to the results of the analysis, the statistically meaningful relationship between Turkey's economic situation are gender, job, income level, level of satisfaction with public service, tax burden, tax pressure, tax rates, perception of corruption, trust of legislative, executive and judicial organs, perception of democracy, perception of transparency, religious commitment and citizenship.

Keywords: Turkish economy, Economic sociology, Taxation and economy

yapmak sure

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Bu 26- International Congress of Management

i icdemir@aku.edu.tr .

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476

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Anahtar Kelimeler:

JEL Classification codes: E03, A14, H29 1.

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479

Tablo 1:. -2015)

YY Cari

Fiyatlarla (Milyar TL)

Sabit Fiyatlarla (Milyar TL)

Cari Fiyatlarla

(Milyar USD)

Paritesi

(Milyar USD) GSYH

(USD)

Reel

2000 166,658 72,436 265,384 589,614 9.174 6,8

2001 240,224 68,309 196,736 561,408 8.621 -5,7

2002 350,476 72,519 230,494 572,094 8.667 6,2

2003 454,780 76,338 304,901 588,911 8.807 5,3

2004 559,033 83,485 390,387 688,602 10.185 9,4

2005 648,931 90,499 481,497 781,243 11.394 8,4

2006 758,390 96,738 526,429 895,527 12.897 6,9

2007 843,178 101,254 648,754 975,733 13.895 4,7

2008 950,534 101,921 742,094 1.067,944 15.021 0,7

2009 952,558 97,003 616,703 1.044,391 14.491 -4,8

2010 1.098,799 105,885 731,608 1.168,150 16.012 9,2

2011 1.297,713 115,174 773,980 1.308,343 17.692 8,8

2012 1.416,798 117,625 786,283 1.348,311 18.437 2,1

2013 1.567,289 122,556 823,044 1.409,345 19.156 4,2

2014 1.747,362 126,127 800,107 1.457,863 19.610 3,0

2015 1.952,638 131,273 719,620 1.542,573 19.917 4,0

-

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480

Tablo 2: - 2015)

Y l stihdam

2000 46.211 46,7 23.078 21.581 1.497 49,9 6,5

2001 47.158 45,6 23.491 21.524 1.967 49,8 8,4

2002 48.041 44,4 23.818 21.354 2.464 49,6 10,3

2003 48.912 43,2 23.640 21.147 2.493 48,3 10,5

2004 47.544 41,3 22.016 19.632 2.385 46,3 10,8

2005 48.356 40,6 21.691 19.633 2.058 44,9 9,5

2006 49.275 40,5 21.913 19.933 1.980 44,5 9,0

2007 50.177 40,3 22.253 20.209 2.044 44,3 9,2

2008 50.982 40,4 22.899 20.604 2.295 44,9 10,0

2009 51.833 39,8 23.710 20.615 3.095 45,7 13,1

2010 52.904 41,3 24.594 21.858 2.737 46,5 11,1

2011 53.985 43,1 25.594 23.266 2.328 47,4 9,1

2012 54.961 43,6 26.141 23.937 2.204 47,6 8,4

2013 55.982 43,9 27.046 24.601 2.445 48,3 9,0

2014 56.986 45,5 28.786 25.933 2.853 50,5 9,9

2015 57.854 46,3 29.678 26.992 3.088 51.6 10,3

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481

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Tablo3:

Enflasyon (Milyar

USD) (Milyar

USD) Ticaret

Dengesi (%) / GSYH (%) KNBS /

GSYH (%)

2000 39,0 27,774 54,502 -26,727 51,0 -7,9 43,1

2001 68,5 31,334 41,399 -10,064 75,7 -11,9 66,4

2002 29,7 36,059 51,553 -15,494 69,9 -11,5 61,5

2003 18,4 47,252 69,339 -22,086 68,1 -8,8 55,2

2004 9,35 63,167 97,539 -34,372 64,8 -5,2 49,1

2005 7,72 73,476 116,774 -43,297 62,9 -1,1 41,7

2006 9,65 85,534 139,576 -54,041 61,3 -0,6 34,0

2007 8,39 107,271 170,062 -62,790 63,1 -1,6 29,5

2008 10,06 132,027 201,963 -69,936 65,4 -1,8 28,2

2009 6,53 102,142 140,928 -38,785 72,5 -5,5 32,5

2010 6,40 113,883 185,544 -71,661 61,4 -3,6 28,9

2011 10,45 134,906 240,841 -105,934 56,0 -1,4 22,4

2012 6,16 152,461 236,545 -84,083 64,5 -2,1 17,0

2013 7,40 151,802 251,661 -99,858 60,3 -1,2 12,6

2014 8,17 157,610 242,177 -84,566 65,1 -1,3 10,7

2015 8,81 143,838 207,234 -63,395 69,4 -1,2 8,2

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BJSS Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi International Congress of Management Economy And Policy,

48 5

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MODEL-1 MODEL-2 MODEL-3 -ist. Marj. Z-ist. Marj. Z-ist. Marj. - 0.055- 0.89 - 0.007- 0.054 - 0.85 - 0.007 - 0.052 - 0.83 - 0.006 Cinsiyet (Erkek) 0.166** 2.24 0.022 0.164** 2.21 0.022 0.163** 2.19 0.021 Medeni Durum (Evli) - 0.042- 0.68 - 0.005- 0.045 - 0.76 - 0.006 - 0.048 - 0.77 - 0.006 -Sanayici) - 0.148- 1.61 - 0.017- 0.150 - 1.62 - 0.017 - 0.153* - 1.66 - 0.018 Meslek (Memur) 0.413*** 3.36 0.040 0.408*** 3.31 0.039 0.403*** 3.28 0.038 - 0.217* - 1.73 - 0.031- 0.220* - 1.76 - 0.032 - 0.224* - 1.79 - 0.033 Ekonomik Gelir 0.059* 1.88 0.008 0.061** 1.96 0.009 0.062** 1.97 0.009 0.226*** 6.12 0.029 0.229*** 6.19 0.030 0.230*** 6.22 0.031 - 0.081* - 1.81 - 0.011- 0.082* - 1.84 - 0.011 - 0.083* - 1.87 - 0.012 Vergi Tazyiki- 0.072*** - 2.71 - 0.009 - 0.072*** - 2.73 - 0.009- 0.072*** - 2.74 - 0.009 - 0.051* - 1.68 - 0.007 - 0.051* - 1.69 - 0.007 - 0.052* - 1.70 - 0.007 - 0.191*** - 5.94 - 0.024 - 0.191*** - 5.97 - 0.024- 0.190*** - 5.99 - 0.024 0.146*** 4.64 0.019 0.146*** 4.64 0.019 0.147*** 4.65 0.019 0.058** 2.33 0.007 0.057** 2.28 0.007 0.056** 2.23 0.006 0.108*** 3.17 0.014 0.108*** 3.17 0.014 0.108*** 3.16 0.014 0.312*** 9.24 0.039 0.310*** 9.18 0.038 0.307*** 9.07 0.036 - 0.187*** - 6.91 - 0.024- 0.183*** - 6.71 - 0.023- 0.179*** - 6.55 - 0.022 - 0.003- 0.09 - 0.001- 0.001 - 0.04- 0.001- 0.001 - 0.03 - 0.001 0.088*** 3.92 0.031 0.088*** 3.94 0.031 0.088*** 3.95 0.031 0.059** 2.18 0.007 0.057** 2.15 0.007 0.061* 1.87 0.007 REGIONAL FIXED EFFECTS EVETEVETEVET Observations152015181516 Prob. (2) 0.00000.00000.0000 R2 0.38630.39120.3988 * 0.05 < P < 0.10, ** 0.01< P < 0.05, *** P < 0.01, Marj.: Marjinal Etki.

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http://www.bumko.gov.tr/TR,164/merkezi-yonetim-butce-dengesi-donusum-tablosu-- 2000-201-

Erkan, H. (2000). Ekon

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tistikler. https://www.hazine.gov.tr/tr- TR/Istatistik-Sunum-

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