AVERAGE EFFECTIVE TAX RATES OF TURKEY IN EU ACCESSION PROCESS

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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