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Journals / Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi / 2011 / Cilt: 20 - Sayı: 1

Measuring progressivity of the Turkish tax system: An empirical analysis on the 1924-2008 period

Türk vergi sisteminin artan oranlılığının ölçülmesi: 1924-2008 dönemine yönelik uygulamalı bir analiz

İlter ÜNLÜKAPLAN
Pages
387–406
Publication Date
2022-10-11
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The computed progressivity indexes indicate the progressive structure of the Turkish Tax System in all periods covered and also stress that the tax reforms and elasticity of the tax system have substantial effects on the progressivity indexes.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study aims to calculate the progressivity index for Turkish Tax System based on Kakinaka-Pereira Method for eight different periods covering 1924-2008.
📊
Key Findings & Data:This study aims to calculate the progressivity index for Turkish Tax System based on Kakinaka-Pereira Method for eight different periods covering 1924-2008.
💡
Conclusion & Impact:The computed progressivity indexes indicate the progressive structure of the Turkish Tax System in all periods covered and also stress that the tax reforms and elasticity of the tax system have substantial effects on the progressivity indexes.
🔬Design:Research Article
📍Scope:2008 Verileri
⚙️Variables:Domain Parameters

Abstract

This study aims to calculate the progressivity index for Turkish Tax System based on Kakinaka-Pereira Method for eight different periods covering 1924-2008. The computed progressivity indexes indicate the progressive structure of the Turkish Tax System in all periods covered and also stress that the tax reforms and elasticity of the tax system have substantial effects on the progressivity indexes.

Özet

Bu çalışma, Türk Vergi Sisteminde 1924-2008 yıllarını kapsayan sekiz farklı dönem için Kakinaka-Pereira yöntemini temel alan artan oranlılık endeksini hesaplamayı amaçlamaktadır. Hesaplama sonucu elde edilen artan oranlılık endeksleri, Türk Vergi Sisteminin tüm dönemler itibariyle artan oranlı nitelikte olduğunu vurgulamakla birlikte vergi reformlarının ve vergi sisteminin esnekliğinin artan oranlılık endekslerinin değerleri üzerinde önemli etkileri olduğunu göstermektedir.

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Cite This Article

ÜNLÜKAPLAN, İ. (2022). Measuring progressivity of the Turkish tax system: An empirical analysis on the 1924-2008 period. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt: 20 - Sayı: 1, 387–406. https://ajindex.com/articles/485613

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