An Econometric Research on the Economic Effects of Tax Amnesties

International Journal of Economics and Financial Issues Pub Date : 2024-07-03 DOI:10.32479/ijefi.16313

O. Kanca, Metin Bayrak

引用次数: 0

Abstract

Nowadays, especially developing countries need different resources to meet their expenditures. In this context, the issue of tax amnesties maintains its place on the agenda both in the economic and political arena. The economic effects of tax amnesties are still discussed in the literature. In this study, the relationship between tax amnesties and some macroeconomic variables (tax revenues, inflation, growth) has been econometrically tested for Turkey for the period of 1980-2021. In the study, in which ARDL model was used, cointegration relationship was determined between tax amnesties, tax revenues, inflation and growth. In addition, it has been determined that tax amnesties have positive effects on growth and inflation through tax revenues in both the short and long run.

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关于税收特赦经济效应的计量经济学研究

如今，特别是发展中国家需要不同的资源来满足其支出。在这种情况下，税收特赦问题在经济和政治领域的议程上都占有一席之地。文献中仍在讨论税收特赦的经济效应。在本研究中，对土耳其 1980-2021 年期间税收特赦与一些宏观经济变量（税收收入、通货膨胀、经济增长）之间的关系进行了经济计量测试。研究中使用了 ARDL 模型，确定了税收赦免、税收收入、通货膨胀和经济增长之间的协整关系。此外，还确定了税收特赦在短期和长期内通过税收收入对经济增长和通货膨胀产生积极影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Economics and Financial Issues

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期刊介绍： International Journal of Economics and Financial Issues (IJEFI) is the international academic journal, and is a double-blind, peer-reviewed academic journal publishing high quality conceptual and measure development articles in the areas of economics, finance and related disciplines. The journal has a worldwide audience. The journal''s goal is to stimulate the development of economics, finance and related disciplines theory worldwide by publishing interesting articles in a highly readable format. The journal is published Bimonthly (6 issues per year) and covers a wide variety of topics including (but not limited to): Macroeconomcis International Economics Econometrics Business Economics Growth and Development Regional Economics Tourism Economics International Trade Finance International Finance Macroeconomic Aspects of Finance General Financial Markets Financial Institutions Behavioral Finance Public Finance Asset Pricing Financial Management Options and Futures Taxation, Subsidies and Revenue Corporate Finance and Governance Money and Banking Markets and Institutions of Emerging Markets Public Economics and Public Policy Financial Economics Applied Financial Econometrics Financial Risk Analysis Risk Management Portfolio Management Financial Econometrics.