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A BRIEF ANALYSIS OF THE TAX SMOOTHING HYPOTHESIS IN TURKEY

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dc.contributor.author Karakas, Mesut
dc.contributor.author Turan, Taner
dc.contributor.author Yanikkaya, Halit
dc.date.accessioned 2019-11-05T11:06:21Z
dc.date.available 2019-11-05T11:06:21Z
dc.date.issued 2014-06
dc.identifier.citation Karakas, M., Turan, T., & Yanikkaya, H. (2014). A BRIEF ANALYSIS OF THE TAX SMOOTHING HYPOTHESIS IN TURKEY. Transylvanian Review of Administrative Sciences, 42E, 78-93. tr_TR
dc.identifier.issn 1842-2845
dc.identifier.uri http://openaccess.adanabtu.edu.tr:8080/xmlui/handle/123456789/510
dc.identifier.uri http://www.rtsa.ro/tras/index.php/tras/article/view/20
dc.description WOS indeksli yayınlar koleksiyonu. / WOS indexed publications collection.
dc.description.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. However, further in-depth analyses by means of the vector auto-regression in model provide strong evidence against the tax smoothing hypothesis for the Turkish case as contemporary tax rates can be predicted with using lagged values of tax rates and government spending rates. tr_TR
dc.language.iso en tr_TR
dc.publisher BABES-BOLYAI UNIV / TRANSYLVANIAN REVIEW OF ADMINISTRATIVE SCIENCES tr_TR
dc.relation.ispartofseries 2014;Issue: 42E
dc.subject Public Administration tr_TR
dc.subject tax smoothing
dc.subject vector auto-regression model
dc.subject optimal taxation
dc.subject public debt management
dc.subject Turkey
dc.title A BRIEF ANALYSIS OF THE TAX SMOOTHING HYPOTHESIS IN TURKEY tr_TR
dc.type Article tr_TR


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