Yayıncı Ekin Yayınevi
170252

The Relationship Between Tax Structure and Economic Growth in Turkey

Yüksel, Cihan

Taxes constitute individually a large portion of public revenues which is one of the tools of fiscal policy. As is known, the growth rate affects tax revenue in an economy, while choices of tax policy also affect economic growth. Consequently, there is a strong relationship between tax structure and economic growth. Therefore, it is important to test empirically the causalityrelationship between components of tax structure and economic growth.The main purpose of this study is to analyze for the causality relationship between economic growth and tax structure using time series analysis for the period 1980-2015 in Turkey. In this context, its tested relationship between total tax revenues, direct taxes, indirect taxes, income taxes, corporation taxes, value added taxes and economic gro...

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170243