Turkiye’de Vergi Gelirlerinin Oynakligina Dair Bir Analiz

Tuba Ozsevinc and Erdal Yılmaz ()
Authors registered in the RePEc Author Service: Tuba Yılmaz

CBT Research Notes in Economics from Research and Monetary Policy Department, Central Bank of the Republic of Turkey

Abstract: [TR] Vergi gelirlerinin oynakliginin dusuk olmasi, butce planlarini kolaylastirici bir role sahiptir. Bu calismada, degisim katsayisi ve vergi geliri istikrar katsayisi kullanilarak, Turkiye’de vergi gelirlerinin istikrarli olup olmadigi ortaya koyulmaya calisilmistir. Bu nedenle, 2007-2013 yillarina ait vergi gelirleri ele alinmistir. Calismanin sonuclari, Turkiye’de goreli en istikrarli vergi gelirinin, dolaysiz vergilerin en onemli bileseni olan gelir ve kazanc uzerinden alinan vergiler oldugunu; goreli en fazla oynakliga sahip vergi gelirinin ise vergi geliri bilesenlerinin ithalden alinan katma deger vergisi, harclar ve damga vergisi oldugunu gostermistir. [EN] Stability of tax revenues may make it easier for the governments to make budgetary plans and to estimate budget balances for the future. In this study, using coefficient of variation and revenue stabilizing coefficient and tax revenues data for 2007-2013, we try to analyse the stability of tax revenues by sub-items. Results reveal that while relatively stable components of tax revenue are taxes on income, profits and capital gains under direct tax, relatively less stable tax revenues are taxes on international trade and transactions, stamp duties and fees.

Date: 2014
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