Akademik Veri Yönetim Sistemi
Tezin Türü: Yüksek Lisans
Tezin Yürütüldüğü Kurum: İstanbul Ticaret Üniversitesi, Finans Enstitüsü, Uluslararası Finans Ana Bilim Dalı, Türkiye
Tezin Onay Tarihi: 2022
Tezin Dili: İngilizce
Öğrenci: Ismail Ahmed Dırıe
Danışman: SITKI SÖNMEZER
Özet:ABSTRACT This study was undertaken to examine the linkage between the two variables which are taxation and gross turnover of businesses that fall under the category of small and medium-sized. It also examined the negative effect that runs from taxation to gross turnover of SMEs to economic growth. The paper used a survey as an instrument to gather primary data of qualitative and quantitative nature. Financial records of SMEs served as secondary data for the study. The study used granger causality analysis, ARDL bound test, and other inferential analyses to determine the relationship between taxation and gross turnover. The findings revealed that taxation negatively affects small and medium enterprises since taxation consumes the profits that could be set aside for reinvestment. The findings of the primary data showed that taxation does affect significantly the survival of small and medium enterprises by a response rate of 50% while 31. 25% response rate indicated that taxation has a moderate effect on the survival of SMEs. The outcome for the ARDL bound test shows F-statistics of 8. 53. It is at all levels of significance, as well as falls above the critical bound value. It means that the variables are co-integrated at 1%, 5%, and 10% levels. This recommends that variables such as trade openness, taxation on gross turnover, capital, and gross domestic product have a long-run relationship. The outcome of the Granger causality test indicated that variables like taxation and gross turnover have a negative relationship by 0. 0372. it is statistically significant at 95%. Recommendations including; reformation of tax systems especially the ones relating to tax rates. Sensitization of taxpayers by the tax authorities like the Uganda Revenue Authority (URA). Also helps to reduce the burden of taxation and the decreasing number of entrepreneurs joining the sector. URA officers responsible for sensitization of taxpayers should carry out the exercise of tax education regularly. URA should equip its staff with the necessary skills when it comes to tax assessment and collection, as well as how to handle taxpayers Keywords: Taxation, Gross turnover, Granger causality test. iii ÖZET Bu çalışma, küçük ve orta ölçekli işletmelerin vergilendirme ile brüt cirosu arasındaki ilişkiyi bilmek için yapılmıştır. ayrıca vergilendirmeden KOBİ'lerin brüt cirosuna ve ekonomik büyümeye kadar uzanan olumsuz etkiyi de inceledi. Araştırma hem nicel hem de nitel verilerin toplandığı bir ankettir. Birincil veriler anketler yoluyla ve ikincil veriler KOBİ'lerin mali kayıtlarından toplanmıştır. Çalışma, vergilendirme ve brüt ciro arasındaki ilişkiyi belirlemek için granger nedensellik analizi, ARDL sınır testi ve diğer çıkarımsal analizleri kullandı. Bulgular, vergilendirmenin küçük ve orta ölçekli işletmeleri olumsuz etkilediğini, çünkü işletmeye yeniden yatırılacak olan tüm karların vergilendirme tarafından aşındığını ortaya koydu. Birincil verilerin bulguları, ankete katılanların %50'sinin vergilendirmenin işletmelerinin ayakta kalmasını büyük ölçüde etkilediğini, %31,25'inin ise vergilendirmenin işletmelerinin ayakta kalmasını orta derecede etkilediğini söylediğini göstermektedir. ARDL sınır testinin sonucu, 8. 53'lük F istatistiklerini gösterir ve tüm anlamlılık düzeylerinde kritik sınır değerinden büyüktür. Bu, değişkenlerin %1, %5 ve %10 seviyelerinde eşbütünleşik olma eğiliminde olduğu anlamına gelir. Bu, sonuçların Uganda'da ticari açıklık, brüt ciro üzerinden vergi, sermaye ve gayri safi yurtiçi hasıla arasında uzun vadeli bir bağlantı olduğunu gösteren üç eş bütünleşmeyi tasvir etmesini önerir. Granger nedensellik testinin sonucu, vergilendirmeden brüt ciroya %95 anlamlılık düzeyinde 0. 0372 oranında statik olarak anlamlı bir negatif ilişki olduğunu göstermektedir. Vergi sistemlerinde, özellikle vergi oranlarıyla ilgili reformları içeren öneriler. URA (Uganda Gelir İdaresi) gibi vergi makamları tarafından vergi mükelleflerinin hassaslaştırılması da vergi yükünün azaltılmasına ve sektöre katılan girişimcilerin sayısının azaltılmasına yardımcı olur. URA yetkilileri tarafından mükelleflerin duyarlı hale getirilmesi, vergi eğitiminin düzenli olarak yapılması gerektiğini belirtmektedir. URA ayrıca personelini vergi tahakkuk ve tahsilat yöntemlerinin yanı sıra vergi mükellefleriyle nasıl başa çıkılacağı konusunda da eğitmelidir. Anahtar Kelimeler: Vergi , Ciro , Granger nedensellik testi iv ACKNOWLEDGMENT I thank my parents and those who provided me with the financial and emotional support I need to carry out this study and compile the work into a one book, a master dissertation. I also thank my supervisor, Prof. Sıtkı sönmezer, for the guidance and corrections throughout my journey of undertaking the study and producing an excellent work. I give my credit to the institute for making it possible for me to carry out the study and complete it in time. v TABLE OF CONTENTS ABSTRACT. ii ÖZET . iii ACKNOWLEDGMENT . iv LIST OF TABLES. viii LIST OF FIGURES. ix LIST OF ABBREVIATIONS . x PREFACE. xi INTRODUCTION . 1 1. LITERATURE REVIEW . 7 1. 1 Taxation. 7 1. 2 Methods of Taxing the SMEs . 7 1. 3 Approaches of Informal Sector Taxation. 9 1. 3. 1 The Presumptive Approach . 9 1. 3. 2 The Indirect Approach. 10 1. 4 Different types of Taxes. 10 1. 4. 1 Indirect Taxes and Direct Taxes. 10 1. 4. 2 Progressive Taxes, Proportional and Regressive Taxes. 11 1. 5 Importance of Taxes. 11 1. 6 The Concept of Small and Medium Enterprises. 13 1. 7 Profile of Small and Medium Enterprises. 15 1. 7. 1 Structure Of Small And Medium Enterprises . 15 1. 7. 2 SMEs in Manufacturing . 16 1. 7. 3 Small and Medium Firms in Services . 16 1. 7. 4 Small and Medium Firms in Agriculture. 17 1. 7. 5 Employment by Educational Qualification . 17 1. 7. 6 Women in Small and Medium Enterprises. 18 1. 7. 7 Source of Finance of Small and Medium Enterprises. 19 1. 8 Distribution of Businesses by Size. 23 1. 9 Small Business Under Shared Economy. 24 vi 1. 10 The Concept of Profitability. 27 1. 11 The Relationship Between Taxation and Economic growth of Small and Medium Enterprises. 27 1. 12 The Relationship Between Taxation and Gross Turnovers of Small Business Enterprises. 29 Source: (Nsubuga, 2008). 31 1. 13 Emperical evidences. 31 1. 14 Hypothesis Development . 35 2. DATA DESCRIPTION AND METHODOLOGY. 36 2. 1 Data Source . 37 2. 2 Data Sample . 39 2. 3 Independent Variable . 40 2. 3. 1 Taxation. 41 2. 3. 2 Trade. 41 2. 3. 3 Capital. 42 2. 4 Dependent variables. 42 3. 5 Reliability and validity. 42 3. 6 Models Used in the Study . 43 3. FINDINGS. 46 3. 1 Descriptive Statistics. 46 3. 1. 1 The effect of age on tax perception . 46 3. 1. 2 The effect of Education level on tax perception. 47 3. 1. 3 Tax assessment and collection. 48 The study collected data to know more about the period SMEs survive in operation. 48 3. 1. 4 Registration of taxation . 49 The study analyzed the data acquired from participants to determine the business that are registered with taxation and those which are not. 49 3. 1. 5 Effects of taxation on survival of SMEs. 49 The study attempted to determine the effect of taxation on the survival of SMES and the table below provided the relevant information. . 49 3. 1. 6 Frequency of payıng tax . 50 3. 1. 7 Types of taxes paid by SMEs. 50 3. 1. 8 Effect of taxation on SMEs . 51 The study was interested in determining how taxation affects SMEs. 51 3. 2 Inferential Results . 52 vii 3. 2 . 1 Unit root tests . 52 3. 2 . 2 Bounds test to Co-integration. 53 3. 2 . 3 Estimating Short-run and Long-run Elasticities. 53 3. 2 . 4 Short-run diagnostics. 55 3. 2 . 5 Stability Tests. 56 3. 2 . 6 Granger causality test . 57 3. 2. 7 Correlations . 57 3. 2. 7. 1 Age and tax perception. 57 3. 2. 7. 2 Education and tax perception . 58 3. 3 Empirical Findings and Analysis of Hypothesis. 60 3. 3. 1 Effect of taxation on gross turnover . 60 3. 3. 2 Effect of age on tax perception. 61 3. 3. 3 Effect of educational level on tax perception . 62 CONCLUSION . 64 Appendix: Questıonnaıre . 66 REFERENCE. 69