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Browsing International Trade and Finance / Uluslararası Ticaret ve Finans by Author "Yanikkaya, Halit"

Browsing International Trade and Finance / Uluslararası Ticaret ve Finans by Author "Yanikkaya, Halit"

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  • A BRIEF ANALYSIS OF THE TAX SMOOTHING HYPOTHESIS IN TURKEY 
    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 ...
  • Tax Smoothing Hypothesis: A Turkish Case 
    Turan, Taner; Karakas, Mesut; Yanikkaya, Halit (PANOECONOMICUS SAVEZ EKONOMISTA VOJVODINE, 2014)
    We tested the tax smoothing hypothesis for Turkey using annual data for the period of 1949-2010. Although our preliminary estimation results imply the existence of the weak form of tax smoothing for Turkey, further tests ...

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