Türkiye'de Vergi Gelirleri ile Ekonomik Kalkınma Arasındaki İlişki: Frekans Alanı Nedensellik Analizi
Küçük Resim Yok
Tarih
2018
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
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.
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 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.
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 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.
Açıklama
Anahtar Kelimeler
İktisat, İşletme
Kaynak
Doğuş Üniversitesi Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
19
Sayı
1
