Vergi gelirleri ve ekonomik büyüme ilişkisi Türkiye örneği (1976-2016)
Relationship between tax income and economic growth the case of Turkey (1976-2016)
Author(s): Menşure Kolçak, Taha ArpaSubject(s): National Economy, Developing nations, Public Finances, Fiscal Politics / Budgeting
Published by: Sage Yayınları
Keywords: Economic Growth; Tax Income; ARDL;
Summary/Abstract: The contribution of tax revenues on growth has been strongly emphasized in terms of developing countries. Developing countries such as Turkey consider the tax as an important tool in terms of economy. When considering the importance of taxation for growth, Research will be conducted on taxes will be important for countries like Turkey. This study was prepared in accordance with this importance. The study was prepared to cover the period between 1975 and 2016 and the ARDL method was used to determine the relationship between the variables. As a result of the analysis, it was found that there is a relationship between growth and tax revenues both short and long term, and each of the tax revenues have a different effect on growth. It has been observed that indirect tax and growth variables are moving in the same direction. While direct tax and wealth tax are observed to move in opposite direction. On the other hand, the relationship between indirect taxation, direct taxation and growth is significant while the relationship between wealth taxation and growth is meaningless.
Journal: TURAN-SAM
- Issue Year: 9/2017
- Issue No: 33
- Page Range: 279-289
- Page Count: 11
- Language: Turkish