Publication: Türkiye’de enflasyonun vergi gelirlerinin reel değeri üzerindeki etkisi : (1987-2002)
Abstract
Çalışmanın amacı, vergi gelirlerinin enflasyon nedeniyle aşınmaya maruz kaldığını ortaya koymaktır. Verginin mükellef ve devlet gibi iki tarafı olması nedeniyle enflasyonun bu iki taraf üzerinde farklı etkilerinin olduğu görülmektedir. Çalışmamızın birinci bölümünde, enflasyon-vergi ilişkisi genel olarak açıklandıktan sonra enflasyonun vergi tarifeleri ve matrahı ile verginin ödenme şekli ve zamanı üzerindeki etkileri ortaya konmuştur. Enflasyonun vergi geliri üzerindeki etkisi ise devlet açısından gelir arttırıcı ve gelir azaltıcı (Tanzi Etkisi) olarak iki kısımda incelenmiştir. İkinci bölümde, Türk Vergi Sistemi hakkında bilgi verilerek; gelir, harcama ve servet üzerinden alınan vergilerin özellikleri, beyan ve ödeme süreleri incelenmiştir. Üçüncü bölümde ise enflasyonun gelir vergisi üzerinde neden olduğu tahribatların değerine ilişkin bazı hesaplamalar yapılmıştır. Bu bölümde öncelikle, 1987-2002 yılları arasındaki vergi gelirleri tahsilatının konsolide bütçe içerisindeki payları ile hesaplanan gecikme süreleri ağırlıklandırılmış ve her ay için ortalama yıllık gecikme süreleri hesaplanmıştır. Bulunan değerler 1/ (1+p)^n formülünde aylık ve yıllık ortalama enflasyon oranları ile işleme sokularak enflasyonun etkisi ölçülmüştür. Ayrıca reel vergi gelirleri üzerinde enflasyonun etkilerini görebilmek için, 1987-2002 yılları arasında bir ekonometrik model uygulanmış; Gelir Vergisi, Kurumlar Vergisi,Servet Üzerinden Alınan Vergiler, Mal ve Hizmetler Üzerinden Alınan Vergilerin üçer aylık tahsilat rakamları bağımlı değişken olarak alınmış, yine üçer aylık, Toptan Eşya Fiyatları Endeksi oranları ise bağımsız değişken zaman serisi analizinde yer almışlardır.
The goal of this study is to show that incomes being exposed to depreciation due to inflation. Because of the fast that tax have two parts which are taxpayer and government., this can be observed that inflation has different on this two parts. In the first part of the study, after explaining the relationship between inflation and tax, generally the effects of inflation on tax tariffs and figures that showing the taxable values of things and the way of tax payments and time of tax payments are classified. Also according to government, inflation effects on taxes are examined in two parts which are income increase, and income decreasing effects (Tanzi effect) . In the second part of the study, Turkish tax system is examined; the characteristic of taxes which are collected from income, spending and wealth, declarations and time of payments of taxes are studied carefully. In the third part of the study, some calculations related to the value of destruction's on income tax that is caused by inflation, are made. In this part, especially the share of tax revenues between 1987-2002 in the consolidated budget and lateness period of time of them are calculated. By using the found values and average monthly and annual inflation rates in the 1/ (1+p)^n formula, the effect of inflation is calculated. Besides, to see the effects of inflation real tax income, an econometric model between 1987-2002 was carried out. In this model, three months tax revenues that are collected from income, institutions, wealth, goods and services are taken as dependent variables and three months wholesale good prices index values are taken as independent variables and they used in the time series analysis.
The goal of this study is to show that incomes being exposed to depreciation due to inflation. Because of the fast that tax have two parts which are taxpayer and government., this can be observed that inflation has different on this two parts. In the first part of the study, after explaining the relationship between inflation and tax, generally the effects of inflation on tax tariffs and figures that showing the taxable values of things and the way of tax payments and time of tax payments are classified. Also according to government, inflation effects on taxes are examined in two parts which are income increase, and income decreasing effects (Tanzi effect) . In the second part of the study, Turkish tax system is examined; the characteristic of taxes which are collected from income, spending and wealth, declarations and time of payments of taxes are studied carefully. In the third part of the study, some calculations related to the value of destruction's on income tax that is caused by inflation, are made. In this part, especially the share of tax revenues between 1987-2002 in the consolidated budget and lateness period of time of them are calculated. By using the found values and average monthly and annual inflation rates in the 1/ (1+p)^n formula, the effect of inflation is calculated. Besides, to see the effects of inflation real tax income, an econometric model between 1987-2002 was carried out. In this model, three months tax revenues that are collected from income, institutions, wealth, goods and services are taken as dependent variables and three months wholesale good prices index values are taken as independent variables and they used in the time series analysis.