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An Econometric Research on the Economic Effects of Tax Amnesties

Author

Listed:
  • Osman Cenk Kanca

    (Department of Foreign Trade, Social Sciences Vocational High School, Atatürk University, Turkey)

  • Metin Bayrak

    (Department of Economics, Faculty of Economics and Administrative Sciences, Atatürk University, Turkey)

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.

Suggested Citation

  • Osman Cenk Kanca & Metin Bayrak, 2024. "An Econometric Research on the Economic Effects of Tax Amnesties," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 206-213, July.
    • Handle: RePEc:eco:journ1:2024-04-23
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Tax Amnesties; Tax Revenues; Tax Regulations; Main Macroeconomic Variables; ARDL Method;
    All these keywords.

    JEL classification:

    • C50 - Mathematical and Quantitative Methods - - Econometric Modeling - - - General
    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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