A BRIEF ANALYSIS OF THE TAX SMOOTHING HYPOTHESIS IN TURKEY


Karakas M., Turan T. , Yanikkaya H.

TRANSYLVANIAN REVIEW OF ADMINISTRATIVE SCIENCES, ss.78-93, 2014 (SSCI İndekslerine Giren Dergi) identifier identifier

  • Cilt numarası:
  • Basım Tarihi: 2014
  • Dergi Adı: TRANSYLVANIAN REVIEW OF ADMINISTRATIVE SCIENCES
  • Sayfa Sayıları: ss.78-93

Özet

This study examines the existence of tax smoothing in the case of Turkey using data for the time period between 1923 and 2011. Unit root tests, auto-regression and vector auto-regression (VAR) models are applied to tax rates, government expenditures and real output data. Unit root tests and auto-regression results initially point out the existence of tax smoothing in Turkey.