Milli Gelirin Vergi Yükü Üzerindeki Etkileri: ARDL Sınır Testi Yaklaşımı ile Türkiye Üzerine Bir İnceleme (1924-2014)

Ferdi Celikay

Sosyoekonomi Journal, 2017, issue 25(32)

Abstract: The purpose of this study is to determine how the changes in GDP per capita, which is an indicator of economic development, affect the tax burden in the short and long term in Turkey. In this context, the study utilises data about GDP per capita and tax burden from 1924 to 2014 and employs the Autoregressive Distributed Lag (ARDL) bounds testing approach. Although many studies in the literature has been reached that there is a positive relationship between these variables, this study shows this interaction occurs only in the long term. In fact, the research finds a 1% increase in GDP per capita will bring about a 0.07% increase in tax burden in the long run. For short term there is a negative relationship between these variables but it is not statistically significant.

Keywords: Tax Potential; Tax Burden; ARDL-Error Correction Model; Tax Policy; Economic Growth. (search for similar items in EconPapers)
JEL-codes: H11 H20 H21 H24 H29 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:170209

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