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- Title
VERGİ YAPISININ İKTİSADİ BAŞARIM ÜZERİNDEKİ ETKİSİ: TÜRKİYE ÖRNEĞİ.
- Authors
BÖLÜKOĞLU, Anıl; TOPCU, Ebru
- Abstract
The tax structure has a key role in the economic performance of a society. While some of the taxes have distorting effects on economic performance, the rest might be expansionary. High income taxes at the expense of others may affect economic performance negatively as it decreases demand for goods and services. On the other hand, the increase in the share of taxes on consumption facilitates the collection of taxes, especially in economies with high level of informal production, by spreading taxation to the base, and positively affects economic performance by reflecting the tax burden to the producer or consumer at varying rates with respect to the demand structure of goods and services. Thus, the study examines the possible effects of changes in the tax structure on economic performance in Turkey. In the study covering the years 1965 and 2019, real GDP per capita was determined as the measure of economic performance and the effects of tax revenue structure on this variable are estimated along with traditional control variables such as investment expenditures, population growth rate and tax burden. Autoregressive Distributed Lag (ARDL) Model is used in the study because the dependent variable, real GDP per capita, is stationary in difference and the independent variables are stationary in difference at most. According to the results estimated under the constant budget constraint, it has been determined that the increase in the share of personal income taxes in total tax revenues reduces the per capita GDP, corporate tax has a neutral effect, and consumption and property taxes have a positive effect.
- Publication
Omer Halisdemir Universitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, 2022, Vol 15, Issue 3, p680
- ISSN
2564-6931
- Publication type
Article
- DOI
10.25287/ohuiibf.1060910