A BRIEF ANALYSIS OF THE TAX SMOOTHING HYPOTHESIS IN TURKEY

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dc.authoridTURAN, TANER/0000-0003-3012-340X
dc.authoridYANIKKAYA, Halit/0000-0003-1542-0174
dc.contributor.authorKarakas, Mesut
dc.contributor.authorTuran, Taner
dc.contributor.authorYanikkaya, Halit
dc.date.accessioned2025-01-06T17:44:34Z
dc.date.available2025-01-06T17:44:34Z
dc.date.issued2014
dc.description.abstractThis 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 rates, government expenditures and real output data. Unit root tests and auto-regression results initially point out the existence of tax smoothing in Turkey. However, further in-depth analyses by means of the vector auto-regression in model provide strong evidence against the tax smoothing hypothesis for the Turkish case as contemporary tax rates can be predicted with using lagged values of tax rates and government spending rates.
dc.identifier.endpage93
dc.identifier.issn1842-2845
dc.identifier.issn2247-8310
dc.identifier.issue42E
dc.identifier.startpage78
dc.identifier.urihttps://hdl.handle.net/20.500.14669/3097
dc.identifier.wosWOS:000337654600004
dc.identifier.wosqualityQ4
dc.indekslendigikaynakWeb of Science
dc.language.isoen
dc.publisherBabes-Bolyai Univ
dc.relation.ispartofTransylvanian Review of Administrative Sciences
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_20241211
dc.subjecttax smoothing
dc.subjectvector auto-regression model
dc.subjectoptimal taxation
dc.subjectpublic debt management
dc.subjectTurkey
dc.titleA BRIEF ANALYSIS OF THE TAX SMOOTHING HYPOTHESIS IN TURKEY
dc.typeArticle

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