In this study, the existence
of the short and long-term relationships between tax burden and economic growth
is examined in the sample of provinces in Turkey. In this context, tax burden
(accrual-collection) and gross domestic product per capita data are used for 81
provinces covering the period 2005-2014. According to the analyses, there is a
long-run cointegrated relationship between tax burden and economic growth.
Error correction models show that provinces are structurally convergence to
each other in the long run. It also reveals that while 1 percent increase in
the tax burden will decrease the rate of economic growth by 0.6 percent in the
short term, it increases by 0.9 percent in the long term. Findings obtained in
the study contribute to the literature by examining the effects of tax burden
on growth rate both short and long term.
|Published Date||Şubat 2018|
|Journal Section||Research Papers|
Publication Date : February 13, 2018
|APA||Çeli̇kay, F . (2018). VERGİ YÜKÜNÜN EKONOMİK BÜYÜME HIZI ÜZERİNDEKİ ETKİLERİ: TÜRKİYE’DEKİ İLLER ÖRNEKLEMİNDE AMPİRİK BİR ANALİZ (2005-2014) . İktisadi İdari ve Siyasal Araştırmalar Dergisi , 3 (5) , 37-55 . DOI: 10.25204/iktisad.329276|