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Calculatıon of Tax Capacıty of Turkey Between 1990 and 2006

Author

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  • Günay Deniz Dursun

    (İstanbul Aydın University)

Abstract

Tax is the main resource of governments’ income. Taxes col- lected are generally used in providing stable economic growth, dis- tributing of wealth and meeting the government spending. However the amount of taxes received by the governments needs to have a limit. This limit is in relation with the tax capacity of the country. The limit identified can differ according to time and country. This study researches the tax capacity of Turkey and tax collec- tion in reality between the years 1990 and 2006. Three different vari- ables were used in this search. “Tax incomes” were considered as the dependent variables whereas “national income, manufacturing industry and export incomes” stand for independent variables. In the model established, it’s observed that real tax collection in 15-year time series has been close time to time to predicted amount of tax however it has been generally less than the real capacity. This situation points some problems in taxation policies. Tax collection under the tax capacity also shows some problems in tax collection and audit.

Suggested Citation

  • Günay Deniz Dursun, 2008. "Calculatıon of Tax Capacıty of Turkey Between 1990 and 2006," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 23(79), pages 45-60.
    • Handle: RePEc:acc:malfin:v:23:y:2008:i:79:p:45-60
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