Sürdürülebilir Kalkınma Amaçları
Yayınlar
- MakaleAçık Erişim2024The Relation between Corruption and Tax Revenues: An Assessment of Transitional economies
Setürk, Nazli Keyifli; Bayraktar, Yuksel; Özyilmaz, Ayfer
Corruption affects many economic, political, and social indicators directly and indirectly. One of the economic costs of corruption is a decrease in tax revenues. In societies where corruption is high, administrators taking bribes for excess revenue may reduce tax administration performance. Therefore, corruption and taxes are closely related to each other. This study analyzes the impact of corruption on different tax types in 6 selected transition economies (Estonia, Czech Republic, Hungary, Poland, Latvia and Slovak Republic) in the 1998-2021 and Bootstrap Panel Granger causality method. According to this study, there is unidirectional causality from personal income tax to corruption in Slovakia, from corporate tax and VAT to corruption in Poland, from VAT and SCT to corruption in Hungary, and from VAT to corruption in Latvia. Additionally, there is a bidirectional causal relationship from corruption to personal income tax in Poland and from corruption to corporate tax in the Czech Republic and Hungary, but there is no causal relationship between corruption and VAT and SCT. Personal income and corporate taxes, which require a strong relationship between tax administration and taxpayers, are more affected by corruption than taxes such as VAT and SCT.
- MakaleAçık Erişim2021Role of the Health System in Combating Covid-19: Cross-Section Analysis and Artificial Neural Network Simulation for 124 Country Cases
Bayraktar, Yuksel; Özyilmaz, Ayfer; Toprak, Metin; Isik, Esme; Büyükakin, Figen; Olgun, Mehmet Firat
In the fight against Covid-19, developed countries and developing countries diverge in success. This drew attention to the discussion of how different health systems and different levels of health spending are effective in combating Covid-19. In this study, the role of the health system in the fight against Covid-19 is discussed. In this context, the number of hospital beds, the number of doctors, life expectancy at 60, universal health service and the share of health expenditures in GDP were used as health indicators. In the study, firstly 2020 data was estimated by using the Artificial Neural Networks simulation method and this year was used in the analysis. The model, with the data of 124 countries, was estimated using the cross-sectional OLS regression method. The estimation results show that the number of hospital beds, number of doctors and life expectancy at the age of 60 have statistically significant and positive effects on the ratio of Covid-19 recovered/cases. Universal health service and share of health expenditures in GDP are not significant statistically on the cases and recovered. Hospital bed capacity is the most effective variable on the recovered/case ratio.
- Kitap BölümüYalnız künye2020Effect of refugees on the components of economic misery: An empirical analysis of top refugee-hosting countries
Büyükakin, Figen; Bayraktar, Yüksel; Özyilmaz, Ayfer