Tax-Democracy Relationship in the Turkic World: The Montesquieu Paradox Dilemma

Emin Ahmet Kaplan and Rana DAYIOÄžLU Erul

Fiscaoeconomia, 2023, issue 1

Abstract: The relationship between taxation and democracy has taken an important place throughout history as it affects the formation of tax systems and tax policies. The socioeconomic development level of the countries and the level of democracy are in interaction, and tax policies also vary within the framework of this interaction; in this respect, it is important to examine the relationship between taxation and democracy. It is aimed to test the Montesquieu paradox based on the assumption that the tax burden increases democracy to a certain level and decreases it after a threshold. Accordingly, the Montesquieu paradox has been tested for selected Turkish world countries with similar social, cultural and geographical characteristics. As a result, the Montesquieu paradox was confirmed for Kazakhstan, Kyrgyzstan and Uzbekistan; the Montesquieu paradox dilemma has emerged for Turkey and Azerbaijan.

Keywords: Taxation; Democracy; The Montesquieu Paradox; Tax-Democracy Relationship; The Turkic World (search for similar items in EconPapers)
JEL-codes: H20 H22 P16 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:fis:journl:230113

DOI: 10.25295/fsecon.1116832

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