PP589
Analítico de Periódico
CURAL, Mehmet, e outro
The impact of economic development tax structure the case of Turkey (1924-2013) / Mehmet Cural, Nuket Kirci Cevik
Turkish Public Administration Annual, Ankara, v.43 (2017), p.175-205
ECONOMIA / Turquia, DESENVOLVIMENTO ECONÓMICO / Turquia, FISCALIDADE / Turquia
The purpose of this study to examine development of tax structure and the effect of economic development process on tax structure in Turkey during the period of 1924 to 2013. Taxes are analysed within two groups in two different stages, first; indirect and direct were analysed and then we focused on other group of taxes which are; income taxes, taxes on goods and services, taxes on wealth and taxes on international trade. This paper investigates the long-run relationship between tax, in each group, and economic development, which was measured by GDP percapita by using regression analysis. Piecewise regression analysis with the aim of determining the structural breaks was executed for the same period. We found that GDP percapita is effective on the tax revenue that is derived from direct taxes in the long run economic development. In addition, we found the same relationship between GDP percapita and income taxes and taxes on international trade.