SavedAdd your journal

Journals / Finans Politik ve Ekonomik Yorumlar / 2018 / Sayı: 643

The Relationship between Tax Structure and Economic Growth in Turkey

Vergi Yapısı ile Ekonomik Büyüme Arasındaki Nedensellik İlişkisi: Türkiye Örneği

Mehmet SONGUR
Cihan YÜKSEL
Pages
47–70
Publication Date
2018-09-01
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

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

For this reason, our study has tested the relationship between the tax types that compose the tax structure and economic growth for Turkey’s 1980-2015 period, using the Granger, Toda-Yamamoto and Breitung-Candelon Frequency Domain causality tests.The results indicate the existence of a long run relationship between total tax revenues, indirect taxes, direct taxes, income taxes and economic growth.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:It is theoretically possible to talk about the mutual relationship between taxation as a means of fiscal policyand economic growth.While economic growth can affect tax revenue by expanding the tax base; the change in taxes can also affect economic growth through national income dynamics.
📊
Key Findings & Data:For this reason, our study has tested the relationship between the tax types that compose the tax structure and economic growth for Turkey’s 1980-2015 period, using the Granger, Toda-Yamamoto and Breitung-Candelon Frequency Domain causality tests.The results indicate the existence of a long run relationship between total tax revenues, indirect taxes, direct taxes, income taxes and economic growth.
💡
Conclusion & Impact:On the other hand, the findings have shown that there exists a causal relationship between total tax revenues, indirect taxes, income taxes and economic growth
🔬Design:Research Article
📍Scope:2015 Verileri
⚙️Variables:Vergi yapısı · dolaylı vergi · dolaysız vergi

Abstract

It is theoretically possible to talk about the mutual relationship between taxation as a means of fiscal policyand economic growth.While economic growth can affect tax revenue by expanding the tax base; the change in taxes can also affect economic growth through national income dynamics. However, this theoretical acceptance must be tested empirically. For this reason, our study has tested the relationship between the tax types that compose the tax structure and economic growth for Turkey’s 1980-2015 period, using the Granger, Toda-Yamamoto and Breitung-Candelon Frequency Domain causality tests.The results indicate the existence of a long run relationship between total tax revenues, indirect taxes, direct taxes, income taxes and economic growth. On the other hand, the findings have shown that there exists a causal relationship between total tax revenues, indirect taxes, income taxes and economic growth

Özet

Bir maliye politikası aracı olarak vergilerin ekonomik büyümeyle karşılıklı bir ilişkisinden söz etmek kuramsal olarak mümkündür. Ekonomik büyüme vergi tabanını genişleterek vergi gelirini etkileyebilmekte; vergilerdeki değişim de milli gelir dinamikleri yoluyla ekonomik büyümeyi etkileyebilmektedir. Ancak bu kuramsal kabulün ampirik olarak test edilmesi gerekmektedir. Bu nedenle çalışmamız Türkiye’nin 1980-2015 dönemi verileriyle, vergi yapısını oluşturan vergi türleri ile ekonomik büyüme arasındaki ilişkiyi Granger, Toda-Yamamoto ve Breitung-Candelon Frekans Alanı nedensellik testlerinden yararlanarak test etmiştir. Sonuçlar, toplam vergi gelirleri, dolaysız vergiler, dolaylı vergiler ve gelir vergileri ile ekonomik büyüme arasında uzun dönemli bir ilişkinin varlığına işaret etmektedir. Diğer taraftan, elde edilen bulgular, toplam vergi gelirleri, dolaysız vergiler ve gelir vergisi ile ekonomik büyüme arasında nedensellik ilişkisi olduğunu göstermektedir

🔖

Cite This Article

SONGUR, M., YÜKSEL, C. (2018). The Relationship between Tax Structure and Economic Growth in Turkey. Finans Politik ve Ekonomik Yorumlar, Sayı: 643, 47–70. https://ajindex.com/articles/989047

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (15)

  1. ANASTASSIOU, Thomas and Chaido DRITSAKI; (2005),“Tax Revenues and Economic Growth: An Empirical Investigation for Greece Using Causality Analysis”,Journal of Social Sciences, 1(2), pp. 99-104.
  2. ATKINSON, A. Barnes; (1977),“Optimal Taxation and the Direct Versus Indirect Tax Controversy”,The Canadian Journal of Economics, 10(4), pp. 590-606.
  3. ATKINSON, A. Barnes and E. Joseph STIGLITZ; (1976),“The Design of Tax Structure: Direct Versus Indirect Taxation”,Journal of public Economics, 6(1-2), pp. 55-75.
  4. BREITUNG, Jörg and Bertrand CANDELON; (2006), “Testing for Short- and Long-Run Causality: A Frequency-Domain Approach”, Journal of Econometrics, 132(2), pp. 363-378.
  5. DICKEY, A. David and Wayne A. FULLER; (1981), “Likelihood Ratio Statistics for Autoregressive Time Series with a Unit Root”, Econometrica, 49, pp. 1057-1072.
  6. DURKAYA, Mehmet ve Servet CEYLAN; (2006),“Vergi Gelirleri ve Ekonomik Büyüme”,Maliye Dergisi, 150, ss. 79-89.
  7. EDGEWORTH, Y. Francis; (1897),“The Pure Theory of Taxation”,The Economic Journal, 7(25), pp. 46-70.
  8. ERDOĞAN, Ebru, TOPÇU, Mert, ve Ozan BAHAR; (2013),“Vergi Gelirleri ve Ekonomik Büyüme İlişkisi: Türkiye Ekonomisi Üzerine Eşbütünleşme ve Nedensellik Analizi”,Finans Politik & Ekonomik Yorumlar, 50(576), ss. 99-109.
  9. GEWEKE, John; (1982), “Measurement of Linear Dependence and Feedback Between Multiple Time Series”, Journal of the American Statistical Association, 77, pp. 304-313.
  10. GÖÇER, İsmet, MERCAN, Mehmet, BULUT, Şahin ve M. Metin DAM; (2010),“Ekonomik Büyüme ile Vergi Gelirleri Arasındaki İlişki: Sınır Testi Yaklaşımı”,Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 28, ss. 97-110.
  11. GRANGER, W. J. Clive; (1969), “Investigating Causal Relations by Econometric Models and Cross- Spectral Methods”, Econometrica, 37(3), pp. 424-438.
  12. HECKMAN, J. James; (1993),“What Has Been Learned About Labor Supply in the Past Twenty Years?”,The American Economic Review,83(2), pp. 116-121.
  13. HICKS, K. Ursula; (1946),“The Terminology of Tax Analysis”,The Economic Journal, 56(221), pp. 38-50.
  14. HOSOYA, Yuzo; (1991), “The Decomposition and The Measurement of the Interdependence between Second-Order Stationary Process”, Probability Related and Theory Fields, 88, pp. 429- 444. JOHANSEN, Soren; (1991), “Estimation and Hypothesis Testing of Cointegration Vectors in Gaussian Vector Autoregressive Models”, Econometrica, 59(6), pp. 1551-1580.
  15. KING, G. Robertand Sergio REBELO; (1990),“Public Policy and Economic Growth: Developing Neoclassical Implications”,Journal of Pol