Show/Hide Menu
Hide/Show Apps
anonymousUser
Logout
Türkçe
Türkçe
Search
Search
Login
Login
OpenMETU
OpenMETU
About
About
Open Science Policy
Open Science Policy
Frequently Asked Questions
Frequently Asked Questions
Browse
Browse
By Issue Date
By Issue Date
Authors
Authors
Titles
Titles
Subjects
Subjects
Communities & Collections
Communities & Collections
The Effects of tax amnesties on tax revenues and shadow economy in Turkey
Download
index.pdf
Date
2014
Author
Kara, Hüseyin
Metadata
Show full item record
Item Usage Stats
3
views
1
downloads
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 both in previous and actual years of the amnesty. Although results are in line with the previous literature on tax amnesties, amnesty implications are not very transparent since the frequency of amnesty practices is very high and they have mixed effects in Turkey. A similar conclusion is drawn for shadow economy as well. To begin with, shadow economy size is calculated through using ‘Currency Demand Approach’. In the next step, separate estimations are conducted with shadow economy calculations by MIMIC and Currency Demand approaches. Results are confirmative; it is estimated that 2002 amnesty alleviate the shadow economy size significantly, while its effects may also be influenced by 2001 amnesty. 2008 amnesty is appeared to increase the shadow economy size according to both estimations.
Subject Keywords
Taxation.
,
Tax collection.
,
Tax remission.
,
Tax revenue estimating.
,
Informal sector (Economics).
URI
http://etd.lib.metu.edu.tr/upload/12617051/index.pdf
https://hdl.handle.net/11511/23464
Collections
Graduate School of Social Sciences, Thesis