Simulating Turkish tax system

Download

index.pdf

Date

2012

Author

İleri, Adem

Metadata

Show full item record

Item Usage Stats

175
views

85
downloads

Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Therefore, the proposed tax reform in this study is to decrease the Value Added Tax (VAT) rate and to increase the top statutory income tax rate. This thesis constructs and presents first set of a 55-period overlapping generations (OLG) model for Turkey to analyze and evaluate the impact of tax reform on the Turkish macroeconomic variables and welfare. The results show that the proposed tax reform provides welfare gains to the low and middle income individuals while high income individuals are suffered.

Subject Keywords

Taxation, Tax administration and procedure, Tax planning, Taxation

URI

http://etd.lib.metu.edu.tr/upload/12614720/index.pdf
https://hdl.handle.net/11511/21884

Collections

Graduate School of Social Sciences, Thesis

Suggestions

OpenMETU
Core

Simulating the Turkish Tax System Derin Güre, Pınar (Middle East Economic Association and Loyola University Chicago, 2014-09-01) Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Since, the proposed tax reform in this study decreases the VAT rate to 15 percent and increases the top statutory income tax rate to 40 percent. This paper constructs and present first set of a 55-period overlapping generations...
A Tax reform proposal for Turkey: flat tax system / Özgün, Burcu; Derin Güre, Pınar; Department of Economics (2014) This study compares the macroeconomic and welfare e ffects of a fundemantal tax reform, that is fl at tax system for the Turkish case by using a dynamic life-cycle simulation model. Flat tax system removes all current tax rates and taxes all sources of income at the same rate by expensing the investments at the year they are made. The model projects signi ficant increase in output by shifting from the current graduated tax system to the flat tax; as well as an increase in welfare.
A Comparative study between Turkish tax laws and international accounting standards: effect of deferred tax on profit Aybirdi, Eren; Oran, Adil; Department of Business Administration (2016) This thesis has been written to explain and emphasize the differences between the Turkish Tax Laws and International Accounting Standards which cause the phenomenon called deferred tax. The purpose of the research is to identify individual reasons particularly influential in creating deferred tax through a thorough literature examination, then later using a sample drawn from Borsa Istanbul Sustainability Index to observe whether or not these differences have any tangible effect in the Turkish context. Total...
Simulating the Turkish economy under informality Öztürk, Özgen; Derin Güre, Pınar; Department of Economics (2014) The existence of a large shadow economy is one of the most important problems of developing countries, since informality mitigates tax revenues of governments, causes inefficiency in the economy and disrupts the welfare of the society. The aim of this study is to analyze the effects of the existence of a large informal sector on the macroeconomic variables and welfare of Turkey. The constructed model for this purpose is a two sector overlapping generations (OLG) model. As far as I know, this is the first st...
The Effects of tax amnesties on tax revenues and shadow economy in Turkey Kara, Hüseyin; Derin Güre, Pınar; Department of Economics (2014) This thesis analyzes tax revenue and shadow economy implications of tax amnesties in Turkey after 1985. Cross-examination of amnesty effects was carried out through Ordinary Least Squares regression and Error Correction Model. In addition to amnesty years, pre and post effects of amnesties on revenue and shadow economy are analyzed. Results indicate that none of the amnesties necessarily display an escalating behavior for tax revenue except for 1988 amnesty. 1988 amnesty is found to increase tax revenue bot...

Citation Formats

A. İleri, “Simulating Turkish tax system,” M.S. - Master of Science, Middle East Technical University, 2012.