A Tax reform proposal for Turkey: flat tax system /

Özgün, Burcu
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 Turkish tax system
İleri, Adem; Derin Güre, Pınar; Department of Economics (2012)
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 generati...
A Tax Reform Proposal for Turkey: Flat Tax System
Derin Güre, Pınar (2020-08-01)
Using a dynamic life cycle simulation model, this study aims to find macroeconomic effects of a flat tax reform for Turkish economy. Flat tax system removes all current tax rates and taxes all sources of income at the same rate by expensing the invest- ments in the year they are made. Although this is a simple tax system, the model projects significant increase in output as well as an increase in welfare by shifting from the graduated tax system to the flat tax.
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...
A Measure of the Shadow Economy in a Small Economy: Evidence from Household-Level Expenditure Patterns
Ekici, Tufan; Besim, Mustafa (2016-03-01)
In this paper we measure the size of the shadow economy in North Cyprus by using micro-econometric approaches and then calculate its implications on national accounts and fiscal balances. There is a relatively new strand of literature that focuses on comparing income-expenditure patterns of households to calculate the degree of underreporting of income levels by self-employed and privately employed individuals, as compared with public servants. We use the 2008 Household Budget Survey of North Cyprus and ana...
Citation Formats
B. Özgün, “A Tax reform proposal for Turkey: flat tax system /,” M.S. - Master of Science, Middle East Technical University, 2014.