OECD Ülkelerinde Vergi Kaçırma ve Yönetim Kalitesi
Anahtar Kelimeler:
Vergi Kaçırma, Yönetim Kalitesi, OECD ÜlkeleriÖzet
Bu çalışma vergi kaçırma ve yönetim kalitesi (demokratik kalite ve teknik kalite) arasındaki ilişkiyi belirlemeyi amaçlamaktadır. Bu bağlamda 2003 – 2022 dönemi 31 OECD ülkesi verileri regresyon yöntemi kullanılarak tahmin edilmiştir. Bulgular demokratik kalite ve teknik kalite ile vergi kaçırma arasında istatistiksel olarak anlamlı ve negatif yönlü bir ilişkinin olduğu, yönetim kalitesi arttıkça vergi kaçırmanın azaldığı yönündedir. Çalışmadan elde edilen sonuçlar vergi kaçırma ile yönetim kalitesi arasındaki ilişkiyi anlamanın, yönetim kalitesi göstergelerini iyileştirmek için uygun kuralların formüle edilmesinin vergi kaçırmayı önemli ölçüde azaltacağını göstermektedir.
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