Tax Elasticity and Progressivity for Turkish Tax System
Yazarlar (1)
Dr. Öğr. Üyesi Fethiye Burcu CEYLAN Kırşehir Ahi Evran Üniversitesi, Türkiye
| Makale Türü |
Diğer (Teknik, not, yorum, vaka takdimi, editöre mektup, özet, kitap krıtiği,
araştırma notu, bilirkişi raporu ve benzeri)
(Diğer hakemli uluslararası dergilerde yayınlanan teknik not,
editöre mektup, tartışma, vaka takdimi ve özet türünden makale)
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| Dergi Adı | SAGE ADVANCE | ||
| Makale Dili | Türkçe | Basım Tarihi | 01-2019 |
| Cilt / Sayı / Sayfa | – / 0 / – | DOI | 10.31124/advance.8052854.v1 |
| Makale Linki | https://doi.org/10.31124/advance.8052854.v1 | ||
| Özet |
| I mainly used macroeconomic (time-series data) obtained from Central Bank of Republic of Turkey and General Directorate of Budget and Fiscal Control. The data is open to public and can be obtained free of charge. While the former institution provided GDP data derived from national accounts, the latter institution provided the tax revenue figures from 1924 onward. I also benefited from household budget survey data provided free of charge and open to public by Turkstat (official statistical institute). My main method is time-series econometrics. I employed ARDL and FMOLS methods to derive figures which are used to calculate tax elasticity and to analyse tax progressivity. I adopted approach provided by Kakinaka et al (2006) to measure tax progressivity for Turkish economy. The paper presents preliminary results of an ongoing project of the author. The first results were presented in her PhD thesis previously. |
| Anahtar Kelimeler |
BM Sürdürülebilir Kalkınma Amaçları
| Atıf Sayıları |