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Türkiye’de İhracatta Uygulanan KDV İadesinin İhracata Etkisi: Ekonometrik Bir Analiz

Author

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  • Hakan TÜRKAY
  • Hilmi ÜNSAL

Abstract

In today’s global world, some of the foreign policy instruments those are implemented by governments to reach their aimed growth rates are export promotion policies. In this manner, the tax incentives can be thought as one of the leading promoting tool. As a tax incentive, VAT refund system of export regime has always been an important issue. No empirical study has completed yet in Turkey on the topic. This paper deals with its empirical analysis of the effectiveness of VAT refund system.

Suggested Citation

  • Hakan TÜRKAY & Hilmi ÜNSAL, 2008. "Türkiye’de İhracatta Uygulanan KDV İadesinin İhracata Etkisi: Ekonometrik Bir Analiz," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2008-2.
    • Handle: RePEc:sos:sosjrn:080205
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    Keywords

    Export; Export Incentives; Tax Refund.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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