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Relationship Between Tax Accrual/ Correction Rate and Economic Growth

Author

Listed:
  • Sevilay Ece GÃœMÜŞ ÖZUYAR
  • Mustafa YILMAZ
  • Ahmet Tayfur AKCAN

Abstract

Tax revenues are one of the main factors necessary for the continuation of the economic activities of the countries. Tax revenues are of vital importance for countries. Collection of all accrued taxes increases public revenues. However, not all accrued taxes can be collected. In the study, the relationship between the accrual/collection rate of taxes and economic growth was investigated using annual data for the period 1970-2020. ARDL Boundary Test is used to investigate the relationship between the variables. According to the results of the study, there is a significant long-term relationship between tax collection rates and economic growth. In addition, according to the results of the long-term coefficient equation, a positive and significant result was determined between the accrual/collection rate of taxes and economic growth.

Suggested Citation

  • Sevilay Ece GÃœMÜŞ ÖZUYAR & Mustafa YILMAZ & Ahmet Tayfur AKCAN, 2022. "Relationship Between Tax Accrual/ Correction Rate and Economic Growth," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2.
    • Handle: RePEc:fis:journl:220213
    DOI: 10.25295/fsecon.1102059
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    JEL classification:

    • C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development
    • O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General

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