Muhasebe Biliminin Toplumsal Gelisime Katkisi Baglaminda Türkiye’nin Kayit Disilik Sorunu ve Ekonomik Büyüme ile Iliskisi
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Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Igdir Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Kayit disilik, isletmelerin vergi ve sosyal güvenlik prim ödemelerini yerine getirmemeleri gibi nedenlerle isletmelere maliyet avantaji saglarken karliliklarini arttirmakta fakat piyasada haksiz rekabet yaratmaktadir. Bu durum ayni zamanda yasal yükümlüklerini yerine getiren kayitli kesimin faaliyet alanini da daraltmaktadir. Vergi kayip kaçaklarinin olusumunda en önemli etken ticari faaliyetlerin belgelendirilmeyisidir. Muhasebe bilgi sisteminin güvenirliligi ve muhasebe meslek mensuplarinin nitelikleri isletmelerin faaliyetlerinin belgelendirilmesinde önemli rol oynamaktadir. Bu çalismada muhasebe biliminin toplumsal gelisime ve ekonomik büyümeye olan katkisi muhasebe bilgi sistemine olan ihtiyaç kapsaminda ele alinmistir. Genis bir literatür taramasinin ardindan Türkiye’nin kayit disilik sorunu, muhasebe bilimi açisindan irdelenmis ve Türkiye ekonomisinin büyümesine olan etkileri ekonometrik analiz ile test edilmistir. 1998-2018 yillari arasinda yapilan ekonometrik analizde regresyon ve Granger nedensellik yöntemleri kullanilmistir.
Informality increases the profitability of enterprises and causes unfair competition in the market while providing cost advantages to enterprises due to reasons such as tax and social security premium payments. This situation also narrows the scope of activity of the registered sector that fulfills its legal obligations. The most important factor in the formation of tax losses is the lack of documentation of commercial activities. The reliability of the accounting information system and the qualifications of professional accountants play an important role in documenting the activities of enterprises. In this study, the contribution of accounting science to social development and economic growth will be discused within the scope of the need for accounting information system. After an extensive literature review of Turkey's informality isue will be discused in terms of accounting science and its effects on the growth of Turkey's economy will be tested by econometric analysis. In the econometric analysis between 1988-2018, regresion and Granger causality methods will be used.
Informality increases the profitability of enterprises and causes unfair competition in the market while providing cost advantages to enterprises due to reasons such as tax and social security premium payments. This situation also narrows the scope of activity of the registered sector that fulfills its legal obligations. The most important factor in the formation of tax losses is the lack of documentation of commercial activities. The reliability of the accounting information system and the qualifications of professional accountants play an important role in documenting the activities of enterprises. In this study, the contribution of accounting science to social development and economic growth will be discused within the scope of the need for accounting information system. After an extensive literature review of Turkey's informality isue will be discused in terms of accounting science and its effects on the growth of Turkey's economy will be tested by econometric analysis. In the econometric analysis between 1988-2018, regresion and Granger causality methods will be used.
Açıklama
Anahtar Kelimeler
Muhasebe bilimi, kayit disilik, vergi kayiplari, Granger.
Kaynak
Igdir Üniversitesi Sosyal Bilimler Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
24
