KaydedilenlerDerginizi ekleyin

Dergiler / İstanbul İktisat Dergisi / 2021 / Cilt: 71 - Sayı: 1

Türkiye’de Ekonomik Büyüme ile Vergi Geliri Arasındaki Doğrusal Olmayan İlişki: Gizli Eşbütünleşme Yaklaşımı

Nonlinear Relationship between Economic Growth and Tax Revenue in Turkey: Hidden Cointegration Approach

Gülgün ÇİĞDEM
Merve ALTAYLAR
Sayfa
21–38
Yayın Tarihi
2021-07-16
DOI
—
🏛️Bu makalenin bibliyografik verileri ve tam metin bağlantısı DergiPark üzerinden sağlanmıştır.
DergiPark Kaydı ↗
✨

Yapay Zeka Hızlı Bakış & Çıkarımlar

AI Insight
⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

This manuscript is a contribution to the literature since a different technique was performed to examine the relationship between growth and tax revenues, and the results obtained will be crucial for decision-makers.

📌 3 Maddede Bu Makale

🎯
Amaç & Hipotez:The tax revenues, which constitute the most important income item of the state, provide the necessary financing for sustainable economic growth in evolved countries, development efforts in developing economies, and form the basis of social welfare.
📊
Temel Bulgular & Veri:Therefore, the relationship between economic growth and tax revenues is significant and numerous empirical studies have been carried out on this subject.
💡
Sonuç & Katkı:This manuscript is a contribution to the literature since a different technique was performed to examine the relationship between growth and tax revenues, and the results obtained will be crucial for decision-makers.
🔬Tür:Modelleme & Sayısal Simülasyon
📍Kapsam:2018 Verileri
⚙️Değişkenler:GDP · Taxes · Hidden cointegration

Özet

The tax revenues, which constitute the most important income item of the state, provide the necessary financing for sustainable economic growth in evolved countries, development efforts in developing economies, and form the basis of social welfare. Therefore, the relationship between economic growth and tax revenues is significant and numerous empirical studies have been carried out on this subject. However, there is no study testing the hidden cointegration. This paper aims to test the presence of hidden cointegration between economic growth and tax revenues and intends to develop further typologies. To test the relationship, data on the ratio of annual tax revenues/GDP between 1985-2018 in Turkey was used, and Hidden Cointegration Approach developed by Granger and Yoon (2002) and crouching error correction model were applied. The analysis results demonstrated that the tax revenues decreased across variables and that there was a cointegration relationship in periods when the GDP increased. This manuscript is a contribution to the literature since a different technique was performed to examine the relationship between growth and tax revenues, and the results obtained will be crucial for decision-makers.

Abstract

The tax revenues, which constitute the most important income item of the state, provide the necessary financing for sustainable economic growth in evolved countries, development efforts in developing economies, and form the basis of social welfare. Therefore, the relationship between economic growth and tax revenues is significant and numerous empirical studies have been carried out on this subject. However, there is no study testing the hidden cointegration. This paper aims to test the presence of hidden cointegration between economic growth and tax revenues and intends to develop further typologies. To test the relationship, data on the ratio of annual tax revenues/GDP between 1985-2018 in Turkey was used, and Hidden Cointegration Approach developed by Granger and Yoon (2002) and crouching error correction model were applied. The analysis results demonstrated that the tax revenues decreased across variables and that there was a cointegration relationship in periods when the GDP increased. This manuscript is a contribution to the literature since a different technique was performed to examine the relationship between growth and tax revenues, and the results obtained will be crucial for decision-makers.

🔖

Bu Makaleye Atıf Yap

ÇİĞDEM, G., ALTAYLAR, M. (2021). Türkiye’de Ekonomik Büyüme ile Vergi Geliri Arasındaki Doğrusal Olmayan İlişki: Gizli Eşbütünleşme Yaklaşımı. İstanbul İktisat Dergisi, Cilt: 71 - Sayı: 1, 21–38. https://ajindex.com/articles/243916

📄 Tam Metin PDF Okuyucu

📄

PDF görüntüleyici hazırlanıyor...

Kaynakça (2)

  1. Ahmad, S., Sial, M. & Ahmad N. (2016). Taxes and economic growth: an empirical analysis of Pakistan. European Journal of Business and Social Sciences, 5(02), 16-29. google scholar Akıncı, A. (2019). Türkiye’de vergi gelirlerinin ekonomik büyüme üzerindeki etkisi. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 4(1), 100-106. google scholar Andrejovska, A. & Pulikova, V. (2018). Tax revenues in the context of economic determinants. Montenegrin Journal of Economics, 133. Doi:10.14254/1800-5845/2018.14-1.10 google scholar Basheer, M., Ahmad, A. & Hassan, S. (2019). Impact of economic and financial factors on tax revenue: evidence from the Middle East countries. Accounting, 5(2), 53-60. google scholar Boğa, S. (2020). Türkiye’de vergi gelirleri ve ekonomik büyüme arasındaki asimetrik ilişki: NARDL eşbütünleşme yaklaşımı. Üçüncü Sektör Sosyal Ekonomi Dergisi, 55(1), 487-507. Doi: 10.15659/3. sektor-sosyal-ekonomi.20.03.1311 google scholar Chigbu, E.E. & Njoku, C.O. (2015). Taxation and the Nigerian economy: (1994-2012). Management Studies and Economic Systems, 2(2), 111-128. google scholar Çağlayan, E. & Saçaklı, İ. (2006). Satın alma gücü paritesinin geçerliliğinin sıfır frekansta spektrum tahmincisine dayanan birim kök testleri ile incelenmesi. İktisadi ve İdari Bilimler Dergisi, 20(1), 122-137. google scholar Çiğdem, G., Altaylar, M., Köse, T. & Yılmaz, G.G. (2020). İktisadi krizler ve tüketim eğilimi üzerine ampirik sorgulama: Türkiye’den bir eşbütünleşme örneği. In G. Çiğdem (Ed.), Multidisipliner Yaklaşımla İktisadi Kriz Olgusu Cilt:III (pp.61-103).
  2. Ankara, Turkey: Gazi Kitabevi. google scholar Dackehag, M. & Hansson, Â. (2012). Taxation of income and economic growth: an empirical analysis of 25 Rich OECD countries. Lund University Department of Economics Working Paper No 6. google scholar Dam, M. & Ertekin, Ş. (2018). Türkiye’de vergi gelirlerinin ekonomik büyüme üzerindeki etkisinin analizi. Vergi Raporu Dergisi, 228, 19-32. google scholar Dickey, D.A. & Fuller, W.A. (1979). Distribution of the estimators for autoregressive time series with a unit root. Journal of the American Statistical Association, 74(366), 427-431. google scholar Durkaya, M. & Ceylan, S. (2006). Vergi gelirleri ve ekonomik büyüme. Maliye Dergisi, 150, 79-89. google scholar Easterly, W. & Rebelo, S. (1992). Marginal income tax rates and economic growth in developing countries. Policy Research Working Papers, No. 1050. Retrieved from http://documents. worldbank.org/curated/en/432391468