Nonlinear Relationship between Economic Growth and Tax Revenue in Turkey: Hidden Cointegration Approach

dc.authoridhttps://orcid.org/0000-0001-5353-8638en_US
dc.authoridhttps://orcid.org/0000-0001-5413-5048en_US
dc.contributor.authorÇiğdem, Gülgün
dc.contributor.authorAltaylar, Merve
dc.date.accessioned2023-05-11T08:20:47Z
dc.date.available2023-05-11T08:20:47Z
dc.date.issued2021en_US
dc.departmentİktisadi İdari ve Sosyal Bilimler Fakültesien_US
dc.description.abstractThe tax revenues, which constitute the most important income item of the state, provide the necessary financing for sustainable economic growth in evolved countries, development efforts in developing economies, and form the basis of social welfare. Therefore, the relationship between economic growth and tax revenues is significant and numerous empirical studies have been carried out on this subject. However, there is no study testing the hidden cointegration. This paper aims to test the presence of hidden cointegration between economic growth and tax revenues and intends to develop further typologies. To test the relationship, data on the ratio of annual tax revenues/ GDP between 1985-2018 in Turkey was used, and Hidden Cointegration Approach developed by Granger and Yoon (2002) and crouching error correction model were applied. The analysis results demonstrated that the tax revenues decreased across variables and that there was a cointegration relationship in periods when the GDP increased. This manuscript is a contribution to the literature since a different technique was performed to examine the relationship between growth and tax revenues, and the results obtained will be crucial for decision-makers.en_US
dc.identifier.doi10.26650/ISTJECON2021-908769en_US
dc.identifier.endpage38en_US
dc.identifier.issn2602-4152
dc.identifier.issn2602-3954
dc.identifier.issue1en_US
dc.identifier.startpage21en_US
dc.identifier.trdizinid459292en_US
dc.identifier.urihttps://hdl.handle.net/11363/4600
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/459292
dc.identifier.urihttps://doi.org/
dc.identifier.volume71en_US
dc.identifier.wosWOS:000848651800002en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakTR-Dizinen_US
dc.language.isoenen_US
dc.publisherİstanbul Üniversitesien_US
dc.relation.ispartofİstanbul İktisat Dergisi - Istanbul Journal of Economicsen_US
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United States*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/us/*
dc.subjectGDPen_US
dc.subjectTaxesen_US
dc.subjectHidden cointegrationen_US
dc.titleNonlinear Relationship between Economic Growth and Tax Revenue in Turkey: Hidden Cointegration Approachen_US
dc.title.alternativeTürkiye’de Ekonomik Büyüme ile Vergi Geliri Arasındaki Doğrusal Olmayan İlişki: Gizli Eşbütünleşme Yaklaşımıen_US
dc.typeArticleen_US

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