Yıl 2019, Cilt 8 , Sayı 2, Sayfalar 153 - 165 2019-06-01

The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis
The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis

Hüseyin Safa ÜNAL [1] , Jülide YALÇINKAYA KOYUNCU [2]


This study seeks to find the impact of legal system and protection of property rights on the size of tax evasion. For this aim, MIMIC model estimates of size of tax evasion as percentage of GDP are utilized. Based on the Swamy’s slope homogeneity test results, Group Mean Panel Dynamic OLS estimation is conducted. Long-run coefficients show that the relationship between tax evasion and impartial courts is negative in average. The relationship between tax evasion and protection of property rights is also negative in average. However, the signs of the relationship vary across economies within the sample.


This study seeks to find the impact of legal system and protection of property rights on the size of tax evasion. For this aim, MIMIC model estimates of size of tax evasion as percentage of GDP are utilized. Based on the Swamy’s slope homogeneity test results, Group Mean Panel Dynamic OLS estimation is conducted. Long-run coefficients show that the relationship between tax evasion and impartial courts is negative in average. The relationship between tax evasion and protection of property rights is also negative in average. However, the signs of the relationship vary across economies within the sample.


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Birincil Dil en
Konular Sosyal
Bölüm Makaleler
Yazarlar

Yazar: Hüseyin Safa ÜNAL
Kurum: BILECIK SEYH EDEBALI UNIVERSITY, FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
Ülke: Turkey


Yazar: Jülide YALÇINKAYA KOYUNCU (Sorumlu Yazar)
Kurum: BILECIK SEYH EDEBALI UNIVERSITY, FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES

Tarihler

Başvuru Tarihi : 29 Haziran 2019
Kabul Tarihi : 29 Haziran 2019
Yayımlanma Tarihi : 1 Haziran 2019

Bibtex @araştırma makalesi { ssrj584248, journal = {Sosyal Bilimler Araştırma Dergisi}, issn = {}, eissn = {2147-5237}, address = {Denta Florya ADSM Limited Company/Florya Street, No: 41, Şenlikköy-Bakırköy/İstanbul}, publisher = {Denta Florya ADSM Limited Company}, year = {2019}, volume = {8}, pages = {153 - 165}, doi = {}, title = {The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis}, key = {cite}, author = {ÜNAL, Hüseyin Safa and YALÇINKAYA KOYUNCU, Jülide} }
APA ÜNAL, H , YALÇINKAYA KOYUNCU, J . (2019). The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis. Sosyal Bilimler Araştırma Dergisi , 8 (2) , 153-165 . Retrieved from https://dergipark.org.tr/tr/pub/ssrj/issue/45017/584248
MLA ÜNAL, H , YALÇINKAYA KOYUNCU, J . "The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis". Sosyal Bilimler Araştırma Dergisi 8 (2019 ): 153-165 <https://dergipark.org.tr/tr/pub/ssrj/issue/45017/584248>
Chicago ÜNAL, H , YALÇINKAYA KOYUNCU, J . "The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis". Sosyal Bilimler Araştırma Dergisi 8 (2019 ): 153-165
RIS TY - JOUR T1 - The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis AU - Hüseyin Safa ÜNAL , Jülide YALÇINKAYA KOYUNCU Y1 - 2019 PY - 2019 N1 - DO - T2 - Sosyal Bilimler Araştırma Dergisi JF - Journal JO - JOR SP - 153 EP - 165 VL - 8 IS - 2 SN - -2147-5237 M3 - UR - Y2 - 2019 ER -
EndNote %0 Sosyal Bilimler Araştırma Dergisi The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis %A Hüseyin Safa ÜNAL , Jülide YALÇINKAYA KOYUNCU %T The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis %D 2019 %J Sosyal Bilimler Araştırma Dergisi %P -2147-5237 %V 8 %N 2 %R %U
ISNAD ÜNAL, Hüseyin Safa , YALÇINKAYA KOYUNCU, Jülide . "The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis". Sosyal Bilimler Araştırma Dergisi 8 / 2 (Haziran 2019): 153-165 .
AMA ÜNAL H , YALÇINKAYA KOYUNCU J . The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis. ssrj. 2019; 8(2): 153-165.
Vancouver ÜNAL H , YALÇINKAYA KOYUNCU J . The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis. Sosyal Bilimler Araştırma Dergisi. 2019; 8(2): 165-153.