OECD Ülkelerinde Vergi Açığının Ölçümü ve Vergi Açığı Bileşenlerinin Analizi: Panel Veri Yöntemi

Today, tax gap and measurement of is an important issue. In this study, in order to contribute the literature, 35 OECD countries for years 2005-2017 was measured. GDP, total rate informal economy rates were used. The with lowest are Luxembourg Switzerland. highest Colombia, Greece Costa Rica. addition, effects on size examined. data tested by applying panel analysis method, cross-section dependency, unit root test fixed models. According model's results, increases increase GDP. gap, which exceeds acceptable level, harms economies. For reason, it very that remains at a controllable level. context, necessary make legal arrangements register economy.