A BRIEF ANALYSIS OF THE TAX SMOOTHING HYPOTHESIS IN TURKEY

Karakas M., Turan T., Yanikkaya H.

TRANSYLVANIAN REVIEW OF ADMINISTRATIVE SCIENCES, pp.78-93, 2014 (SSCI) identifier identifier

  • Publication Type: Article / Article
  • Volume:
  • Publication Date: 2014
  • Journal Name: TRANSYLVANIAN REVIEW OF ADMINISTRATIVE SCIENCES
  • Journal Indexes: Social Sciences Citation Index (SSCI), Scopus
  • Page Numbers: pp.78-93
  • Çukurova University Affiliated: No

Abstract

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.