Analysis of the relationship between corruption and tax revenues

Basit Öğe Kaydı
dc.authorid0000-0001-6823-8750en_US
dc.contributor.authorMercan, S. Şehnaz Altunakar
dc.date.accessioned2023-01-19T08:21:21Z
dc.date.available2023-01-19T08:21:21Z
dc.date.issued2021en_US
dc.departmentDicle Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümüen_US
dc.description.abstractEfficiency 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.en_US
dc.identifier.citationMercan, S. Ş. A. (2021). Analysis of the relationship between corruption and tax revenues. Vergi Dünyası Dergisi, 1(473), 11-29.en_US
dc.identifier.endpage29en_US
dc.identifier.issn1300-851X
dc.identifier.issue473en_US
dc.identifier.startpage11en_US
dc.identifier.trdizinidTRDizinIdYok
dc.identifier.urihttps://search.trdizin.gov.tr/yayin/detay/511453
dc.identifier.urihttps://hdl.handle.net/11468/11202
dc.identifier.volume1en_US
dc.indekslendigikaynakTR-Dizin
dc.institutionauthorMercan, S. Şehnaz Altunakar
dc.language.isoenen_US
dc.publisherMaliye Hesap Uzmanları Derneğien_US
dc.relation.ispartofVergi Dünyası Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.titleAnalysis of the relationship between corruption and tax revenuesen_US
dc.titleAnalysis of the relationship between corruption and tax revenues
dc.typeArticleen_US

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