The Effect Of Direct Taxes On Newly Established Firms: The Case Of Turkey For 1985-2015 Period

Özgür Atilgan () and Billur Güner

Journal of Academic Value Studies, 2019, vol. 3, issue 15, 1-10

Abstract: Studies of tax policy and investment have been substantial in business finance and macroeconomic research. Countries make extensive use of tax policy to promote investments. Income & profit taxes and social security contributions are main direct taxes which are expected to be influential on investments also in context of newly established firms. This paper aims to analyze the effect of direct taxes on newly established firms in Turkey between the years 1985-2015 using Granger Causality Test and linear simple regression. Results indicate that, increases both in income & profit taxes and in social security contributions have significant negative effect on newly established firms in Turkey for 1985-2015 period.

Keywords: Tax policy; Investment; income & profit taxes; social security contributions (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:atj:journl:v:3:y:2019:i:15:p:1-10

DOI: 10.13934/1999.393

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