TY  - JOUR
TT  - AVERAGE EFFECTIVE TAX RATES OF TURKEY IN EU ACCESSION PROCESS
AU  - Tanınmış Yücememiş, Başak
AU  - Erol, Kazım Okan
PY  - 2017
DA  - July
DO  - 10.26560/iuifm.331642
JF  - İstanbul Üniversitesi İktisat Fakültesi Mecmuası
PB  - Istanbul University
WT  - DergiPark
SN  - 1304-0235
SP  - 24
EP  - 42
VL  - 67
IS  - 1
KW  - Economic integration
KW  - average effective tax rate
KW  - EU-Turkey relations
KW  - economic globalization
KW  - tax policy
N2  - Bu çalışma, mali federalizm çerçevesinde ekonomik entegrasyon ve vergigelirleri arasındaki ilişkiyi dikkate alarak, Türkiye'nin vergi gelirlerinin AB üyeliksüreci içerisinde nasıl değiştiğini açıklamaktadır. Makalenin ana konusu 1990yılından itibaren Türkiye'nin ekonomik bütünleşme sürecinin vergi gelirleriüzerindeki etkisini ortaya koymaktır. İleri derecede ekonomik bütünleşme ülkelerarasındaki üretim faktörlerinin hareketliliğini arttırmakta ve bu ülkelerin vergigelirlerini etkilemektedir. Teorik olarak açıklanan bu hususlar, Türkiye-ABekonomik bütünleşme süreci ve vergi gelirleri arasındaki ilişki basit korelasyonanalizi ile test edilecektir.
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CR  - Sharma, P., & Singh, J. (2015). Determinants of Tax-Revenue in India: A Principal Component Analysis Approach. International Journal of Economics and Business Research, 10(1), 18–29.
CR  - Unlukaplan, I., & Arisoy, I. (2010). Turkiye Ekonomisi için Efektif Vergi Oranlarının Hesaplanması. Discussion Paper, Turkish Economic Association. Retrieved from http://www.econstor.eu/handle/10419/81679 [Accessed at 26/11/2016].
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UR  - https://doi.org/10.26560/iuifm.331642
L1  - https://dergipark.org.tr/en/download/article-file/329760
ER  -