Türkiye’de İhracatta Uygulanan KDV İadesinin İhracata Etkisi: Ekonometrik Bir Analiz

Hakan Türkay and Hilmi Ünsal

Sosyoekonomi Journal, 2008, issue 2008-2

Abstract: In today’s global world, some of the foreign policy instruments those are implemented by governments to reach their aimed growth rates are export promotion policies. In this manner, the tax incentives can be thought as one of the leading promoting tool. As a tax incentive, VAT refund system of export regime has always been an important issue. No empirical study has completed yet in Turkey on the topic. This paper deals with its empirical analysis of the effectiveness of VAT refund system.

Keywords: Export; Export Incentives; Tax Refund. (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:080205

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