Analysis of the relationship between corruption and tax revenues
[ X ]
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Maliye Hesap Uzmanları Derneği
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
Efficiency of financial systems requires having a fair tax system. The basic function of tax sys- tems is to provide sufficient income generation to perform public services in areas considered vital in social life. Establishing an effective and fair taxation system in order to finance public expenditures is possible by keeping the corruption phenomenon at the lowest level.VERGİ DÜNYASI, YIL 40, SAYI 473, OCAK 202112 In the study; Turkey in particular, using data from the period 1984-2018, aimed to investigate the relationship between tax revenues and corruption. However, the impact of corruption on in- direct and direct taxes and its relationship with tax types are analyzed separately. As a result of the study, it was determined that there is a two-way relationship between corruption and the ratio of direct tax revenues to GDP, and a one-way causality relationship from indirect tax revenues to GDP ratio to corruption. Also; one-way causality relationships from corruption to the ratio of income tax to GDP and from the ratio of wealth taxes to GDP to corruption were determined. In the light of the findings, lowering the level of corruption appears to be a necessary step to increase the amount of public revenue or generated the amount of revenue from taxation in Turkey's public budget.
Açıklama
Anahtar Kelimeler
Kaynak
Vergi Dünyası Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
1
Sayı
473
Künye
Mercan, S. Ş. A. (2021). Analysis of the relationship between corruption and tax revenues. Vergi Dünyası Dergisi, 1(473), 11-29.
