Vergi Kaçakçılığının Sosyoekonomik Belirleyicileri: Avrupa Birliği Örneği

Abstract

The purpose of this study is to investigate the key determinants of tax evasion across countries. Accordingly, the relationship between socio-economic determinants and tax evasion is examined by using panel data analysis. Based on the data for the European Union, the results show that economic variables have generally stronger effects than non-economic variables on tax evasion. The findings indicate that the lower the level of sound money and the higher level of social capital, economic quality and rule of law, the lower is the level of tax evasion across countries. These results may lead policy makers to design the policies by understanding the main determinants of tax evasion internationally.

Keywords

• vergi kaçakçılığı
• ülkeler arası karşılaştırmalı analiz
• güçlü paraya erişim
• sosyal sermaye
• ekonomik kalite
• hukuk kurallarının etkinliği
• tax evasion
• cross-country analysis
• sound money
• social capital
• economic quality
• rule of law