Karakas, Mesut; Turan, Taner; Yanikkaya, Halit
(BABES-BOLYAI UNIV / TRANSYLVANIAN REVIEW OF ADMINISTRATIVE SCIENCES, 2014-06)
This study examines the existence of tax smoothing in the case of Turkey using data for the time period between 1923 and 2011. Unit root tests, auto-regression and vector auto-regression (VAR) models are applied to tax ...