Does ICT Penetration Enhance Tax Revenue?: Panel Evidence

Prof. Dr. Cüneyt Koyuncu; Prof. Dr. Rasim Yılmaz; Asst. Prof. Dr. Mustafa Ünver

doi:10.18037/ausbd.417433

Does ICT Penetration Enhance Tax Revenue?: Panel Evidence

Öz

In this study, we explore the impact of ICT penetration on tax revenue. We test the hypothesis that ICT penetration contributes to increase in tax revenue by examining an unbalanced panel data set including the period 1990 to 2013 and using four ICT penetration indicators and three tax revenue indicators. Our largest sample includes 157 countries. We identified highly statistically significant positive correlation between ICT penetration and tax revenue by using univariate and multivariate time effect models. This finding is statistically significant and valid for four ICT penetration indicators and three tax revenue indicators. Our results suggest that ICT penetration increases tax revenue across countries between 1990 and 2013, controlling for other factors that may contribute to increase in tax revenue.

Anahtar Kelimeler

ICT Penetration,Revenue Performance,Taxes

Kaynakça

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Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

Prof. Dr. Cüneyt Koyuncu
Türkiye

Prof. Dr. Rasim Yılmaz
Türkiye

Asst. Prof. Dr. Mustafa Ünver
Türkiye

Yayımlanma Tarihi

15 Kasım 2016

Gönderilme Tarihi

16 Nisan 2016

Kabul Tarihi

4 Ağustos 2016

Yayımlandığı Sayı

Yıl 2016 Cilt: 16 Sayı: Özel Sayı

DOI

https://doi.org/10.18037/ausbd.417433

IZ

https://izlik.org/JA48XM36LC

Kaynak Göster

RIS / Bibtex

APA

Koyuncu, P. D. C., Yılmaz, P. D. R., & Ünver, A. P. D. M. (2016). Does ICT Penetration Enhance Tax Revenue?: Panel Evidence. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 16(Özel Sayı), 71-80. https://doi.org/10.18037/ausbd.417433

AMA

1.Koyuncu PDC, Yılmaz PDR, Ünver APDM. Does ICT Penetration Enhance Tax Revenue?: Panel Evidence. AÜSBD. 2016;16(Özel Sayı):71-80. doi:10.18037/ausbd.417433

Chicago

Koyuncu, Prof. Dr. Cüneyt, Prof. Dr. Rasim Yılmaz, ve Asst. Prof. Dr. Mustafa Ünver. 2016. “Does ICT Penetration Enhance Tax Revenue?: Panel Evidence”. Anadolu Üniversitesi Sosyal Bilimler Dergisi 16 (Özel Sayı): 71-80. https://doi.org/10.18037/ausbd.417433.

EndNote

Koyuncu PDC, Yılmaz PDR, Ünver APDM (01 Kasım 2016) Does ICT Penetration Enhance Tax Revenue?: Panel Evidence. Anadolu Üniversitesi Sosyal Bilimler Dergisi 16 Özel Sayı 71–80.

IEEE

[1]P. D. C. Koyuncu, P. D. R. Yılmaz, ve A. P. D. M. Ünver, “Does ICT Penetration Enhance Tax Revenue?: Panel Evidence”, AÜSBD, c. 16, sy Özel Sayı, ss. 71–80, Kas. 2016, doi: 10.18037/ausbd.417433.

ISNAD

Koyuncu, Prof. Dr. Cüneyt - Yılmaz, Prof. Dr. Rasim - Ünver, Asst. Prof. Dr. Mustafa. “Does ICT Penetration Enhance Tax Revenue?: Panel Evidence”. Anadolu Üniversitesi Sosyal Bilimler Dergisi 16/Özel Sayı (01 Kasım 2016): 71-80. https://doi.org/10.18037/ausbd.417433.

JAMA

1.Koyuncu PDC, Yılmaz PDR, Ünver APDM. Does ICT Penetration Enhance Tax Revenue?: Panel Evidence. AÜSBD. 2016;16:71–80.

MLA

Koyuncu, Prof. Dr. Cüneyt, vd. “Does ICT Penetration Enhance Tax Revenue?: Panel Evidence”. Anadolu Üniversitesi Sosyal Bilimler Dergisi, c. 16, sy Özel Sayı, Kasım 2016, ss. 71-80, doi:10.18037/ausbd.417433.

Vancouver

1.Prof. Dr. Cüneyt Koyuncu, Prof. Dr. Rasim Yılmaz, Asst. Prof. Dr. Mustafa Ünver. Does ICT Penetration Enhance Tax Revenue?: Panel Evidence. AÜSBD. 01 Kasım 2016;16(Özel Sayı):71-80. doi:10.18037/ausbd.417433