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The Effect Of Direct Taxes On Newly Established Firms: The Case Of Turkey For 1985-2015 Period

Author

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  • Özgür ATILGAN
  • Billur GÜNER

Abstract

Studies of tax policy and investment have been substantial in business finance and macroeconomic research. Countries make extensive use of tax policy to promote investments. Income & profit taxes and social security contributions are main direct taxes which are expected to be influential on investments also in context of newly established firms. This paper aims to analyze the effect of direct taxes on newly established firms in Turkey between the years 1985-2015 using Granger Causality Test and linear simple regression. Results indicate that, increases both in income & profit taxes and in social security contributions have significant negative effect on newly established firms in Turkey for 1985-2015 period.

Suggested Citation

  • Özgür ATILGAN & Billur GÜNER, 2019. "The Effect Of Direct Taxes On Newly Established Firms: The Case Of Turkey For 1985-2015 Period," Journal of Academic Value Studies, Journal of Academic Value Studies, vol. 3(15), pages 1-10, Month: Ja.
  • Handle: RePEc:atj:journl:v:3:y:2019:i:15:p:1-10
    DOI: 10.13934/1999.393
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    More about this item

    Keywords

    Tax policy; Investment; income & profit taxes; social security contributions;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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