An Econometric Research on the Economic Effects of Tax Amnesties

Osman Cenk Kanca and Metin Bayrak
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Osman Cenk Kanca: Department of Foreign Trade, Social Sciences Vocational High School, Atatürk University, Turkey
Metin Bayrak: Department of Economics, Faculty of Economics and Administrative Sciences, Atatürk University, Turkey

International Journal of Economics and Financial Issues, 2024, vol. 14, issue 4, 206-213

Abstract: Nowadays, especially developing countries need different resources to meet their expenditures. In this context, the issue of tax amnesties maintains its place on the agenda both in the economic and political arena. The economic effects of tax amnesties are still discussed in the literature. In this study, the relationship between tax amnesties and some macroeconomic variables (tax revenues, inflation, growth) has been econometrically tested for Turkey for the period of 1980-2021. In the study, in which ARDL model was used, cointegration relationship was determined between tax amnesties, tax revenues, inflation and growth. In addition, it has been determined that tax amnesties have positive effects on growth and inflation through tax revenues in both the short and long run.

Keywords: Tax Amnesties; Tax Revenues; Tax Regulations; Main Macroeconomic Variables; ARDL Method (search for similar items in EconPapers)
JEL-codes: C50 E60 H20 (search for similar items in EconPapers)
Date: 2024
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