Relationship between Direct-Indirect Tax Revenues and Gross Domestic Product in Turkey

Terzi H., Yurtkuran S.

MALIYE DERGISI, sa.171, ss.19-33, 2016 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: Sayı: 171
  • Basım Tarihi: 2016
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.19-33
  • Karadeniz Teknik Üniversitesi Adresli: Evet

Özet

This study employed the TY/U-VAR causality methods to analyze the relationship between direct (D) and indirect tax revenues (I) and gross domestic product (Y) in Turkey by using annual data from 1980 to 2013. According to the VAR causality results; there is a two-way causality relationship between D and Y; positive causality from Y to D and negative causality from D to Y. The variance decomposition analyses on 15-year average also show that D (I) explains 13% and 30% (1% and %6) of the variance of Y, and Y explains 32% and 34% (21% and 23%) of the variance of D (I).