AVERAGE EFFECTIVE TAX RATES OF TURKEY IN EU ACCESSION PROCESS

Year 2017, Volume: 67 Issue: 1, 24 - 42, 26.07.2017

Başak Tanınmış Yücememiş , Kazım Okan Erol

https://doi.org/10.26560/iuifm.331642

Abstract

This study aims to explain how public revenue system of Turkey has
evolved in an economic integration process that explores the correlation between
economic integration and tax revenues from a fiscal federalism perspective in the
EU and Turkey. Main research problem of this study is that to analyze how
economic integration affected tax revenues of Turkey since 1990. High degree of
economic integration increases factor mobility and affects public revenues of
member states. Those theoretical inferences will be tested by EU-Turkey
economic integration case with simple correlation analysis. 

Keywords

Economic integration, average effective tax rate, EU-Turkey relations, economic globalization, tax policy

AVERAGE EFFECTIVE TAX RATES OF TURKEY IN EU ACCESSION PROCESS

Abstract

Bu çalışma, mali federalizm çerçevesinde ekonomik entegrasyon ve vergi
gelirleri arasındaki ilişkiyi dikkate alarak, Türkiye'nin vergi gelirlerinin AB üyelik
süreci içerisinde nasıl değiştiğini açıklamaktadır. Makalenin ana konusu 1990
yılından itibaren Türkiye'nin ekonomik bütünleşme sürecinin vergi gelirleri
üzerindeki etkisini ortaya koymaktır. İleri derecede ekonomik bütünleşme ülkeler
arasındaki üretim faktörlerinin hareketliliğini arttırmakta ve bu ülkelerin vergi
gelirlerini etkilemektedir. Teorik olarak açıklanan bu hususlar, Türkiye-AB
ekonomik bütünleşme süreci ve vergi gelirleri arasındaki ilişki basit korelasyon
analizi ile test edilecektir. 

Keywords

Ekonomik bütünleşme, ortalama efektif vergi oranı, AB-Türkiye ilişkileri, ekonomik küreselleşme, vergi politikası

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