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THE IMPACT OF TAX STRUCTURE ON ECONOMIC GROWTH IN DEVELOPING COUNTRIES: DYNAMIC PANEL DATA ANALYSIS

Yıl 2021, Cilt 8, Sayı 17, 259 - 284, 29.12.2021

Öz

After the 2008 global financial crisis, countries started to look for ways to develop fiscal policy measures to encourage employment and economic growth, while dealing with the increasing public debt burden and budget deficits due to the crisis. In this context, the question of how the tax structure can be designed to encourage growth without reducing tax revenues has become a frequently researched topic in the literature while examining the relationship between taxes and economic growth. As a result of the findings obtained from empirical studies, it has been suggested to increase the share of consumption and wealth taxes by decreasing the share of income taxes in total taxes. In this study, it was examined whether the aforementioned proposal is also valid for developing countries. The relations between general government tax revenues and growth rates of 54 developing countries for the 2000-2018 period were examined using dynamic panel data analysis techniques. Tax policy proposals that can encourage economic growth in developing countries with changes in the tax structure without reducing the total tax burden were put forward. In line with the literature, under the assumption of revenue-neutrality, it was determined that the economic growth rate would be positively affected if the share of income taxes in total tax revenues was reduced and the share of consumption taxes increased. However, this finding is valid if reductions in personal income tax and social security contributions offset by increases in consumption taxes. No evidence was found that corporate tax is the most harmful tax type for growth or wealth taxes are the most growth-friendly.

Kaynakça

  • Acosta-Ormaechea, S. and Yoo, J. (2012). Tax Composition and Growth: A Broad Cross-Country Perspective. IMF Working Paper, WP/12/257.
  • Arachi, G.; Bucci, V. and Casarico, A. (2015). Tax Structure and Economic Performance. International Tax and Public Finance, 22, 635-662.
  • Arellano, M. (2003). Panel Data Econometrics. Oxford: Oxford University Press.
  • Arellano, M. and Bond, S. (1991). Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations. Review of Economic Studies, 58(2), 277-297.
  • Arellano, M. and Bover, O. (1995). Another Look at the Instrumental Variables Estimation of Error Component Models. Journal of Econometrics, 68(1), 29-51.
  • Arnold, J. M.; Brys, B.; Heady, C.; Johansson, A.; Schwellnus, C. and Vartia, L. (2011). Tax Policy for Economic Recovery and Growth. The Economic Journal, 121, 59-80.
  • Baltagi, B. H. (2021). Econometric Analysis of Panel Data (sixth edition). Switzerland: Springer.
  • Barro, R. J. (1989). A Cross Country Study of Growth, Saving and Government. National Bureau of Economic Research, Working Paper No: 2855.
  • Barro, R. J. (1991). Economic Growth in a Cross Section of Countries. The Quarterly Journal of Economics, 106(2), 407-443.
  • Benos, N. (2009). Fiscal Policy and Economic Growth: Empirical Evidence from EU Countries. MPRA Paper No. 19174.
  • Blundell, R. and Bond, S. (1998). Initial Conditions and Moment Restrictions in Dynamic Panel Data Models. Journal of Econometrics, 87(1), 115-143.
  • Bun, M. J. G. and Kiviet, J. F. (2003). On the Diminishing Returns of Higher-order Terms in Asymptotic Expansions of Bias. Economic Letters, 79(2), 145-152.
  • Canavire-Bacarreza, G.; Martinez-Vazquez, J. and Vulovic, V. (2013). Taxation and Economic Growth in Latin America. Inter-American Development Bank (IDB) Working Paper Series, No. IDB-WP-431.
  • Chirwa, T. G. ve Odhiambo, N.M. (2016). Macroeconomic Determinants of Econmic Growth: A Review of Economic Literature. South East European Journal of Economics and Business, 11(2), 33-47.
  • Çevik, S. and Oh, C. (2013). Tax Structure and Economic Growth: A Panel Data from OECD Countries. Regional Industry Review, 36(1), 31-54.
  • Demir, O. ve Üzümcü, A. (2003). İçsel Büyümenin Kaynakları. Atatürk Üniversitesi İktisadi İdari Bilimler Dergisi, 17(3-4), 17-38.
  • Easterly, W. and Rebelo, S. (1993). Fiscal Policy and Economic Growth. Journal of Monetary Economics, 32, 417-458.
  • European Commission (EC) (2015). Tax Reforms in EU Member States 2015: Tax Policy Challenges for Economic Growth and Fiscal Sustainability. Taxation Papers, Working Paper No. 58.
  • Farahati, M. (2019). Revenue-neutral Changes in Tax Structure and Economic Growth in Iran. Quarterly Journal of Economic Growth and Development, 9(35), 121-136.
  • Gbato, A.(2017). Impact of Taxation on Growth in Sub-Saharan Africa: New Evidence Based on a New Data Set. International Journal of Economics and Finance, 9(11), 173-193.
  • Hair, J. F., Ringle, C. M. and Sarstedt, M. (2011). PLS-SEM: Indeed a Silver Bullet. Journal of Marketing Theory and Practice, 19(2), 139-152.
  • Hakim, T. A.; Karia, A. A. and Bujang, I. (2016). Does Goods and Services Tax Stimulate Economic Growth? International Evidence. Journal of Business and Retail Management Research, 10(3), 137-146.
  • IMF (2018). World Economic Outlook: Challenges to Steady Growth. Washington, DC, October.
  • International Monetary Fund (IMF) (2015). Fiscal Policy and Long-term Growth. IMF Policy Paper. Kiviet, J. F. (1995). On Bias, Inconsistency and Efficiency of Various Estimators in Dynamic Panel Data Models. Journal of Econometrics, 68(1), 53-78.
  • Kneller, R.; Bleaney, M. F. and Gemmell, N. (1999). Fiscal Policy and Growth: Evidence from OECD Countries. Journal of Public Economics, 74, 171-190.
  • Koch, S. F.; Schoeman, N. J. and Tonder, J. J. V. (2005). Economic Growth and the Structure of Taxes in South Africa: 1960-2002. South African Journal of Economics, 73(2), 190-210.
  • Koester, R. B. and Kormendi, R. (1989). Taxation, Aggregate Activity and Economic Growth: Cross-country Evidence on Some Supply-side Hypotheses. Economic Inquiry, 27(3), 367-386.
  • Lee, Y. and Gordon, R. H. (2005). Tax Structure and Economic Growth. Journal of Public Economics, 89, 1027-1043.
  • Macek, R. (2014). The Impact of Taxation on Economic Growth: Case Study of OECD Countries. Review of Economic Perspectives, 14(4), 309-328.
  • Marsden, K. (1983). Links Between Taxes and Economic Growth: Some Empirical Evidence on Some Supply Side Hypothesis. World Bank Staff Working Papers, No: 605, Washington D.C., USA.
  • Martinez-Vazquez, J.; Vulovic, V. and Liu, Y. (2011). Direct versus Indirect Taxation: Trends, Theory and Economic Significance. Albi, E. ve Martinez-Vazquez, J. (Ed.). The Elgar Guide to Tax Systems (37-92). USA: Edward Elgar.
  • Mathe, M.; Nicodeme, G. and Rua, S. (2015). Tax Shifts. European Commission Taxation Papers, Working Paper No. 59.
  • McNabb, K. (2018). Tax Structures and Economic Growth: New Evidence from the Government Revenue Dataset. Journal of International Development, 30, 173-205.
  • McNabb, K. and LeMay-Boucher, P. (2014). Tax Structures, Economic Growth and Development. International Center for Tax and Development, Working Paper, 22.
  • Myles, G. D. (2000). Taxation and Economic Growth. Fiscal Studies, 21(1), 141-168.
  • Myles, G. D. (2009). Economic Growth and the Role of Taxation-Theory. OECD Economics Department Working Papers, No. 713, OECD Publishing, Paris.
  • Nalbant Efe, G. ve Yetkin Ataer, M. (2016). Ülke Gruplarının Vergi Yapıları Arasındaki Farklılıklar ve Nedenleri. Aydın, M. ve Tan, S. S. (Ed.). Political Economy of Taxation (109-125). London: Ijopec Publication.
  • Neog, Y. and Gaur, A. K. (2020). Tax Structure and Economic Growth: A Study of Selected Indian States. Journal of Economic Structures, 9(38), 1-12.
  • O’Brien, R. M. (2007). A Caution Regarding Rules of Thumb for Variance Inflation Factors. Quality & Quantity, 41(5), 673-690.
  • OECD (2010). Tax Policy Reform and Economic Growth. OECD Tax Policy Studies, No. 20.
  • Özel, H. A. (2012). Ekonomik Büyümenin Teorik Temelleri. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2(1), 63-72.
  • Öztürk, N. (2007). Piyasa Başarısızlığından Devlet Başarısızlığına, Ekonomide Devletin Değişen Rolü. Ankara: Palme Yayıncılık.
  • Pınar, A. (2011). Maliye Politikası, Teori ve Uygulama. Ankara: Turhan Kitabevi.
  • Skinner, J. (1988). Taxation and Output Growth in Africa. World Bank, International Economics Department, Working Paper Series, No. 73.
  • Susam, N. (2016). Kamu Maliyesi, Temel Kavram ve Esaslar. İstanbul: Beta Basım.
  • Şaşmaz, M. Ü. ve Yayla, Y. E. (2018). Vergilerin ve Doğrudan Yabancı Sermaye Yatırımlarının Ekonomik Kalkınma Üzerindeki Etkisi: Avrupa Birliği Geçiş Ekonomileri Örneği. Maliye Dergisi, 174, 315-336.
  • Taşar, İ. (2016). İçsel Büyüme Teorileri ve Türkiye Uygulamaları. Konya: Çizgi Kitabevi.
  • Topal, M. H. (2017). Vergi Yapısının Ekonomik Büyüme Üzerindeki Etkisi: OECD Ülkelerinden Ampirik Bir Kanıt. Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 5(3), 184-206.
  • Topal, M. H. (2019). An Analysis of the Relationship between Tax Structure and Gross Domestic Product in European Transition Economies. European Journal of Theoretical and Applied Studies, 7(2), 1-19.
  • Turan, T. (2008). İktisadi Büyüme Teorisine Giriş. İstanbul: Yalın yayıncılık.
  • Turhan, S. (2020). Vergi Teorisi ve Politikası. İstanbul: Filiz Kitabevi.
  • UNU-WIDER (2021, Ekim). Government Revenue Dataset. doi: 10.35188/UNU-WIDER/GRD-2021.
  • Ünsal, E. (2016). İktisadi Büyüme. Ankara: BB101 Yayınları.
  • Widmalm, F. (2001). Tax Structure and Economic Growth: Are Some Taxes Better than Others? Public Choice, 107, 199-219.
  • Windmeijer, F. (2005). A Finite Sample Correction for the Variance of Linear Efficient Two-step GMM Estimators. Journal of Econometrics, 126(1), 25-51.
  • Xing, J. (2012). Tax Structure and Growth: How Robust is the Empirical Evidence? Economics Letters, 117, 379-382.
  • Yanıkkaya, H. ve Turan, T. (2017). Tax Structure and Economic Growth: Do Differences in Income Level and Government Effectiveness Matter? Gebze Technical University, Working Paper No: 2017-04.
  • Yerdelen Tatoğlu, F. (2018). İleri Panel Veri Analizi. Stata uygulamalı. İstanbul: Beta Yayınları.
  • Yılmaz, G. A. (2020). Kamu Maliyesi (6. baskı). İstanbul: Türkmen Kitabevi.

GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ

Yıl 2021, Cilt 8, Sayı 17, 259 - 284, 29.12.2021

Öz

2008 küresel finansal krizi sonrasında ülkeler, kriz sebebiyle artan kamu borç yükü ve bütçe açıkları ile uğraşırken, bir yandan da istihdamı ve ekonomik büyümeyi teşvik edecek maliye politikası önlemleri geliştirmenin yollarını aramaya başlamıştır. Bu bağlamda vergiler ile ekonomik büyüme arasındaki ilişki incelenirken, vergi gelirlerini azaltmadan vergi yapısının büyümeyi teşvik edecek şekilde nasıl tasarlanabileceği ampirik literatürde sıkça araştırılan bir konu haline gelmiştir. Ampirik çalışmalardan elde edilen bulgular neticesinde gelir üzerinden alınan vergilerin toplam vergiler içindeki payının azaltılarak, tüketim ve servet vergilerinin payının artırılması önerilmeye başlanmıştır. Bu çalışmada söz konusu önerinin gelişmekte olan ülkeler için de geçerli olup olmadığı incelenmiştir. 2000-2018 dönemi 54 gelişmekte olan ülkenin genel yönetim vergi gelirleri ile büyüme oranları arasındaki ilişkiler dinamik panel veri analiz teknikleri kullanılarak incelenmiştir. Toplam vergi yükünü azaltmadan, vergi yapısındaki değişiklikler ile gelişmekte olan ülkeler özelinde ekonomik büyümenin teşvik edilebileceği vergi politikası önerileri ortaya koyulmuştur. Çalışmada literatürle uyumlu bir şekilde gelir yansızlığı varsayımı altında toplam vergi gelirleri içinde gelir üzerinden alınan vergilerin payının azaltılıp, tüketim vergilerinin payının artırılması halinde ekonomik büyüme oranının olumlu yönde etkilenebileceği tespit edilmiştir. Ancak bu bulgu kişisel gelir vergisi ve sosyal güvenlik yükümlülüklerinin payının azaltılması ve tüketim vergilerinin payının artırılması halinde geçerlidir. Kurumlar vergisinin büyümeye en çok zarar veren vergi türü, servet vergilerinin ise büyümeye en az zarar veren vergiler olduğuna yönelik anlamlı bir kanıt elde edilememiştir. 

Kaynakça

  • Acosta-Ormaechea, S. and Yoo, J. (2012). Tax Composition and Growth: A Broad Cross-Country Perspective. IMF Working Paper, WP/12/257.
  • Arachi, G.; Bucci, V. and Casarico, A. (2015). Tax Structure and Economic Performance. International Tax and Public Finance, 22, 635-662.
  • Arellano, M. (2003). Panel Data Econometrics. Oxford: Oxford University Press.
  • Arellano, M. and Bond, S. (1991). Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations. Review of Economic Studies, 58(2), 277-297.
  • Arellano, M. and Bover, O. (1995). Another Look at the Instrumental Variables Estimation of Error Component Models. Journal of Econometrics, 68(1), 29-51.
  • Arnold, J. M.; Brys, B.; Heady, C.; Johansson, A.; Schwellnus, C. and Vartia, L. (2011). Tax Policy for Economic Recovery and Growth. The Economic Journal, 121, 59-80.
  • Baltagi, B. H. (2021). Econometric Analysis of Panel Data (sixth edition). Switzerland: Springer.
  • Barro, R. J. (1989). A Cross Country Study of Growth, Saving and Government. National Bureau of Economic Research, Working Paper No: 2855.
  • Barro, R. J. (1991). Economic Growth in a Cross Section of Countries. The Quarterly Journal of Economics, 106(2), 407-443.
  • Benos, N. (2009). Fiscal Policy and Economic Growth: Empirical Evidence from EU Countries. MPRA Paper No. 19174.
  • Blundell, R. and Bond, S. (1998). Initial Conditions and Moment Restrictions in Dynamic Panel Data Models. Journal of Econometrics, 87(1), 115-143.
  • Bun, M. J. G. and Kiviet, J. F. (2003). On the Diminishing Returns of Higher-order Terms in Asymptotic Expansions of Bias. Economic Letters, 79(2), 145-152.
  • Canavire-Bacarreza, G.; Martinez-Vazquez, J. and Vulovic, V. (2013). Taxation and Economic Growth in Latin America. Inter-American Development Bank (IDB) Working Paper Series, No. IDB-WP-431.
  • Chirwa, T. G. ve Odhiambo, N.M. (2016). Macroeconomic Determinants of Econmic Growth: A Review of Economic Literature. South East European Journal of Economics and Business, 11(2), 33-47.
  • Çevik, S. and Oh, C. (2013). Tax Structure and Economic Growth: A Panel Data from OECD Countries. Regional Industry Review, 36(1), 31-54.
  • Demir, O. ve Üzümcü, A. (2003). İçsel Büyümenin Kaynakları. Atatürk Üniversitesi İktisadi İdari Bilimler Dergisi, 17(3-4), 17-38.
  • Easterly, W. and Rebelo, S. (1993). Fiscal Policy and Economic Growth. Journal of Monetary Economics, 32, 417-458.
  • European Commission (EC) (2015). Tax Reforms in EU Member States 2015: Tax Policy Challenges for Economic Growth and Fiscal Sustainability. Taxation Papers, Working Paper No. 58.
  • Farahati, M. (2019). Revenue-neutral Changes in Tax Structure and Economic Growth in Iran. Quarterly Journal of Economic Growth and Development, 9(35), 121-136.
  • Gbato, A.(2017). Impact of Taxation on Growth in Sub-Saharan Africa: New Evidence Based on a New Data Set. International Journal of Economics and Finance, 9(11), 173-193.
  • Hair, J. F., Ringle, C. M. and Sarstedt, M. (2011). PLS-SEM: Indeed a Silver Bullet. Journal of Marketing Theory and Practice, 19(2), 139-152.
  • Hakim, T. A.; Karia, A. A. and Bujang, I. (2016). Does Goods and Services Tax Stimulate Economic Growth? International Evidence. Journal of Business and Retail Management Research, 10(3), 137-146.
  • IMF (2018). World Economic Outlook: Challenges to Steady Growth. Washington, DC, October.
  • International Monetary Fund (IMF) (2015). Fiscal Policy and Long-term Growth. IMF Policy Paper. Kiviet, J. F. (1995). On Bias, Inconsistency and Efficiency of Various Estimators in Dynamic Panel Data Models. Journal of Econometrics, 68(1), 53-78.
  • Kneller, R.; Bleaney, M. F. and Gemmell, N. (1999). Fiscal Policy and Growth: Evidence from OECD Countries. Journal of Public Economics, 74, 171-190.
  • Koch, S. F.; Schoeman, N. J. and Tonder, J. J. V. (2005). Economic Growth and the Structure of Taxes in South Africa: 1960-2002. South African Journal of Economics, 73(2), 190-210.
  • Koester, R. B. and Kormendi, R. (1989). Taxation, Aggregate Activity and Economic Growth: Cross-country Evidence on Some Supply-side Hypotheses. Economic Inquiry, 27(3), 367-386.
  • Lee, Y. and Gordon, R. H. (2005). Tax Structure and Economic Growth. Journal of Public Economics, 89, 1027-1043.
  • Macek, R. (2014). The Impact of Taxation on Economic Growth: Case Study of OECD Countries. Review of Economic Perspectives, 14(4), 309-328.
  • Marsden, K. (1983). Links Between Taxes and Economic Growth: Some Empirical Evidence on Some Supply Side Hypothesis. World Bank Staff Working Papers, No: 605, Washington D.C., USA.
  • Martinez-Vazquez, J.; Vulovic, V. and Liu, Y. (2011). Direct versus Indirect Taxation: Trends, Theory and Economic Significance. Albi, E. ve Martinez-Vazquez, J. (Ed.). The Elgar Guide to Tax Systems (37-92). USA: Edward Elgar.
  • Mathe, M.; Nicodeme, G. and Rua, S. (2015). Tax Shifts. European Commission Taxation Papers, Working Paper No. 59.
  • McNabb, K. (2018). Tax Structures and Economic Growth: New Evidence from the Government Revenue Dataset. Journal of International Development, 30, 173-205.
  • McNabb, K. and LeMay-Boucher, P. (2014). Tax Structures, Economic Growth and Development. International Center for Tax and Development, Working Paper, 22.
  • Myles, G. D. (2000). Taxation and Economic Growth. Fiscal Studies, 21(1), 141-168.
  • Myles, G. D. (2009). Economic Growth and the Role of Taxation-Theory. OECD Economics Department Working Papers, No. 713, OECD Publishing, Paris.
  • Nalbant Efe, G. ve Yetkin Ataer, M. (2016). Ülke Gruplarının Vergi Yapıları Arasındaki Farklılıklar ve Nedenleri. Aydın, M. ve Tan, S. S. (Ed.). Political Economy of Taxation (109-125). London: Ijopec Publication.
  • Neog, Y. and Gaur, A. K. (2020). Tax Structure and Economic Growth: A Study of Selected Indian States. Journal of Economic Structures, 9(38), 1-12.
  • O’Brien, R. M. (2007). A Caution Regarding Rules of Thumb for Variance Inflation Factors. Quality & Quantity, 41(5), 673-690.
  • OECD (2010). Tax Policy Reform and Economic Growth. OECD Tax Policy Studies, No. 20.
  • Özel, H. A. (2012). Ekonomik Büyümenin Teorik Temelleri. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2(1), 63-72.
  • Öztürk, N. (2007). Piyasa Başarısızlığından Devlet Başarısızlığına, Ekonomide Devletin Değişen Rolü. Ankara: Palme Yayıncılık.
  • Pınar, A. (2011). Maliye Politikası, Teori ve Uygulama. Ankara: Turhan Kitabevi.
  • Skinner, J. (1988). Taxation and Output Growth in Africa. World Bank, International Economics Department, Working Paper Series, No. 73.
  • Susam, N. (2016). Kamu Maliyesi, Temel Kavram ve Esaslar. İstanbul: Beta Basım.
  • Şaşmaz, M. Ü. ve Yayla, Y. E. (2018). Vergilerin ve Doğrudan Yabancı Sermaye Yatırımlarının Ekonomik Kalkınma Üzerindeki Etkisi: Avrupa Birliği Geçiş Ekonomileri Örneği. Maliye Dergisi, 174, 315-336.
  • Taşar, İ. (2016). İçsel Büyüme Teorileri ve Türkiye Uygulamaları. Konya: Çizgi Kitabevi.
  • Topal, M. H. (2017). Vergi Yapısının Ekonomik Büyüme Üzerindeki Etkisi: OECD Ülkelerinden Ampirik Bir Kanıt. Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 5(3), 184-206.
  • Topal, M. H. (2019). An Analysis of the Relationship between Tax Structure and Gross Domestic Product in European Transition Economies. European Journal of Theoretical and Applied Studies, 7(2), 1-19.
  • Turan, T. (2008). İktisadi Büyüme Teorisine Giriş. İstanbul: Yalın yayıncılık.
  • Turhan, S. (2020). Vergi Teorisi ve Politikası. İstanbul: Filiz Kitabevi.
  • UNU-WIDER (2021, Ekim). Government Revenue Dataset. doi: 10.35188/UNU-WIDER/GRD-2021.
  • Ünsal, E. (2016). İktisadi Büyüme. Ankara: BB101 Yayınları.
  • Widmalm, F. (2001). Tax Structure and Economic Growth: Are Some Taxes Better than Others? Public Choice, 107, 199-219.
  • Windmeijer, F. (2005). A Finite Sample Correction for the Variance of Linear Efficient Two-step GMM Estimators. Journal of Econometrics, 126(1), 25-51.
  • Xing, J. (2012). Tax Structure and Growth: How Robust is the Empirical Evidence? Economics Letters, 117, 379-382.
  • Yanıkkaya, H. ve Turan, T. (2017). Tax Structure and Economic Growth: Do Differences in Income Level and Government Effectiveness Matter? Gebze Technical University, Working Paper No: 2017-04.
  • Yerdelen Tatoğlu, F. (2018). İleri Panel Veri Analizi. Stata uygulamalı. İstanbul: Beta Yayınları.
  • Yılmaz, G. A. (2020). Kamu Maliyesi (6. baskı). İstanbul: Türkmen Kitabevi.

Ayrıntılar

Birincil Dil Türkçe
Konular Sosyal
Bölüm Tüm Sayı
Yazarlar

Gözde NALBANT EFE> (Sorumlu Yazar)
İSTANBUL MEDENİYET ÜNİVERSİTESİ
0000-0002-4651-2007
Türkiye

Yayımlanma Tarihi 29 Aralık 2021
Başvuru Tarihi 26 Ekim 2021
Kabul Tarihi 20 Kasım 2021
Yayınlandığı Sayı Yıl 2021, Cilt 8, Sayı 17

Kaynak Göster

Bibtex @araştırma makalesi { akademik-hassasiyetler1014799, journal = {Akademik Hassasiyetler}, issn = {2148-5933}, address = {}, publisher = {Hüzeyfe Süleyman ARSLAN}, year = {2021}, volume = {8}, number = {17}, pages = {259 - 284}, title = {GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ}, key = {cite}, author = {Nalbant Efe, Gözde} }
APA Nalbant Efe, G. (2021). GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ . Akademik Hassasiyetler , 8 (17) , 259-284 . Retrieved from https://dergipark.org.tr/tr/pub/akademik-hassasiyetler/issue/67434/1014799
MLA Nalbant Efe, G. "GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ" . Akademik Hassasiyetler 8 (2021 ): 259-284 <https://dergipark.org.tr/tr/pub/akademik-hassasiyetler/issue/67434/1014799>
Chicago Nalbant Efe, G. "GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ". Akademik Hassasiyetler 8 (2021 ): 259-284
RIS TY - JOUR T1 - GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ AU - GözdeNalbant Efe Y1 - 2021 PY - 2021 N1 - DO - T2 - Akademik Hassasiyetler JF - Journal JO - JOR SP - 259 EP - 284 VL - 8 IS - 17 SN - 2148-5933- M3 - UR - Y2 - 2021 ER -
EndNote %0 Akademik Hassasiyetler GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ %A Gözde Nalbant Efe %T GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ %D 2021 %J Akademik Hassasiyetler %P 2148-5933- %V 8 %N 17 %R %U
ISNAD Nalbant Efe, Gözde . "GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ". Akademik Hassasiyetler 8 / 17 (Aralık 2021): 259-284 .
AMA Nalbant Efe G. GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ. Akademik Hassasiyetler. 2021; 8(17): 259-284.
Vancouver Nalbant Efe G. GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ. Akademik Hassasiyetler. 2021; 8(17): 259-284.
IEEE G. Nalbant Efe , "GELİŞMEKTE OLAN ÜLKELERDE VERGİ YAPISININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİ: DİNAMİK PANEL VERİ ANALİZİ", Akademik Hassasiyetler, c. 8, sayı. 17, ss. 259-284, Ara. 2021