Record Details

The Relationship between Tax Revenue and Economic Development in Turkey: Frequency Domain Causality Analysis

Doğuş University Journal

View Archive Info
 
 
Field Value
 
Title The Relationship between Tax Revenue and Economic Development in Turkey: Frequency Domain Causality Analysis
Türkiye’de Vergi Gelirleri ile Ekonomik Kalkınma Arasındaki İlişki: Frekans Alanı Nedensellik Analizi
 
Creator EREN, Mehmet Vahit
ERGİN, Ayşe
AYDIN, Halil İbrahim
 
Subject —
Tax Revenue, Economic Development, Frequency Domain Causality Test, Turkey
—
Maliye, İktisat, Kalkınma
Ekonomik Kalkınma, Vergi Gelirleri, Frekans Alanı Nedensellik Testi, Türkiye
H20, O10
 
Description The aim of the study is to investigate the existence of the relationship between tax revenues and development in Turkey for the period 1975-2013 and analyze the direction of the relationship with different econometric tests. According to the analysis results, there was a cointegration relation between the variables. The existence of the cointegration relationship brings with it the expectation that causality relations must also exist. According to Toda-Yamamoto Granger, Hacker and Hatemi causality test findings, unilateal relationship were observed towars development from indirect tax revenues, The Breitung and Caldelon frequency domain causality test, however, it was ascertained unilateal relationships towards development from total tax revenues; and towards development from direct tax revenues; and there also is unilateal relationship towards indirect tax revenues from development.
Çalışmanın amacı, Türkiye’de 1975-2013 dönemine ait yıllık verilerle vergi gelirleri ile kalkınma arasındaki ilişkinin varlığını araştırmakla beraber söz konusu ilişkinin yönünü farklı ekonometrik testlerle analiz etmektir. Hacker ve Hatemi nedensellik testi bulgularına göre, dolaylı vergi gelirlerinden kalkınmaya doğru tek yönlü; Breitung ve Caldelon frekans alanı nedensellik testi ise toplam vergi gelirlerinden kalkınmaya, dolaysız vergi gelirlerinden kalkınmaya ve kalkınmadan dolaylı vergi gelirlerine doğru tek yönlü ilişkiler tespit edilmiştir.
 
Publisher Doğuş Üniversitesi
 
Contributor —
—
 
Date 2018-01-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
—
—
Ekonometrik
 
Format application/pdf
 
Identifier http://journal.dogus.edu.tr/index.php/duj/article/view/1029
 
Source Doğuş University Journal; Cilt 19, Sayı 1 (2018): Ocak; 1-18
Doğuş Üniversitesi Dergisi; Cilt 19, Sayı 1 (2018): Ocak; 1-18
1308-6979
1302-6739
 
Language tur
 
Relation http://journal.dogus.edu.tr/index.php/duj/article/view/1029/pdf
http://journal.dogus.edu.tr/index.php/duj/article/downloadSuppFile/1029/410
 
Rights Telif Hakkı (c) 2018 Doğuş Üniversitesi Dergisi