Affiliation:
1. İSTANBUL ÜNİVERSİTESİ, İKTİSAT FAKÜLTESİ
2. İstanbul Üniversitesi İktisat Fakültesi
Abstract
Inflation, which has many costs to the economy, also has extremely important costs on the tax system and financial system. Inflation is known to have an impact on real income levels and tax burden, as well as influencing economic decisions. On the other hand, the tax practices of the government also play a role in the formation of cost inflation. In this framework, the multifaceted nature of the relationship between inflation and taxes is important for all components of the economy. In our study, in order to empirically examine the direction and nature of the relationship between indirect tax revenues and inflation, the relationship between indirect tax revenues and consumer price index (CPI) in Turkey is investigated within the framework of cointegration and causality analysis. According to the findings obtained from the study, although CPI is the cause of tax revenues for Turkey, the existence of a causality from tax revenues to CPI could not be determined.
Publisher
Erzurum Kultur ve Egitim Vakfi
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