Show/Hide Menu
Hide/Show Apps
Logout
Türkçe
Türkçe
Search
Search
Login
Login
OpenMETU
OpenMETU
About
About
Open Science Policy
Open Science Policy
Open Access Guideline
Open Access Guideline
Postgraduate Thesis Guideline
Postgraduate Thesis Guideline
Communities & Collections
Communities & Collections
Help
Help
Frequently Asked Questions
Frequently Asked Questions
Guides
Guides
Thesis submission
Thesis submission
MS without thesis term project submission
MS without thesis term project submission
Publication submission with DOI
Publication submission with DOI
Publication submission
Publication submission
Supporting Information
Supporting Information
General Information
General Information
Copyright, Embargo and License
Copyright, Embargo and License
Contact us
Contact us
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
455
views
205
downloads
Cite This
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
Suggestions
OpenMETU
Core
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...
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.
Impacts of the corporate income tax change on asset prices in Turkey /
Kütük, Samet; Derin Güre, Pınar; Department of Economics (2014)
The aim of this paper is to analyze impacts of the announcement of the corporate income tax change on asset prices in Turkey in 2005. Prime Minister of Turkey in his speech in his political party group meeting in Turkish Grand National Assembly announced the decline in corporate income tax rate on November 29, 2005. He indicated that the corporate tax rate would be decreased from 30% to 20% starting from the next year. In line with the market efficiency hypothesis, we use event study methodology to measure ...
The determinants of financial development in Turkey : A principal component analysis
Börü, Mesrur; Erol, Işıl; Department of Economics (2009)
This thesis investigates the determinants of financial development in Turkey. Principle Component Analysis (PCA) is employed in order to examine the main determinants of financial sector development and shed light on the structure of the financial system in Turkey. The empirical studies on financial development suffer from the measurement problem. This study aims to remedy the measurement problem by providing proxies that explain different aspects of financial development more accurately than other proxies ...
Türkiye’de kurumlar vergisi değişikliğinin hisse senedi fiyatları üzerine kısa dönemli etkisi
Kütük, Samet; Derin Güre, Pınar (2016-01-01)
The aim of this paper is to analyze the short-term effects of the official announcement of the corporate income tax change on stock prices in Turkey in 2005. Prime Minister of Turkey announced the decline in corporate income tax rate on November 29, 2005. He indicated that the corporate tax rate would be decreased from 30% to 20% starting from the next year. In line with the market efficiency hypothesis, we use event study methodology to measure the effects of this announcement on asset prices. To the best ...
Citation Formats
IEEE
ACM
APA
CHICAGO
MLA
BibTeX
H. Kara, “The Effects of tax amnesties on tax revenues and shadow economy in Turkey,” M.S. - Master of Science, Middle East Technical University, 2014.
