Katma Değer Vergisi, Enflasyon Oranı ve Kamu Harcamaları Arasındaki İlişkilerin Dinamik Analizi

İbrahim Arisoy and İlter Ünlükaplan

Sosyoekonomi Journal, 2011, issue 16(16)

Abstract: The main goal of this study is to analyze dynamic interactions between value added tax rate, value added tax revenue, public expenditures and inflation in Turkey by employing time series methods together with comparing the weight and evolution of the value added tax to the European Union and OECD countries. In this regard, in order to analyze dynamic interactions between value added tax rate, value added tax revenue, public expenditures and inflation, impulse-response functions, within the framework of the VAR analysis and variance decomposition methods were applied. Parallel to the variance decomposition analysis, the results of the impulse-response analysis indicate strong bidirectional relationship between value added tax revenue and public expenditures also by stressing the inflationary effects of the value added tax revenues as well as public expenditures.

Keywords: Value Added Tax; Public Expenditures; Inflation Rate. (search for similar items in EconPapers)
JEL-codes: E62 H20 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:110205

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