TAX INCOME ELASTICITY IN EXCISE TAXES: COMPARISON OF TURKEY AND OECD
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Keywords

Excise Tax
Excise Tax in Turkey
Tax Elasticity
Tax Elasticity Theory Özel tüketim vergisi
Türkiye’de özel tüketim vergisi
vergi esnekliği
vergi esnekliği teorisi

How to Cite

GİRAY, F., & ZEREN, G. (2020). TAX INCOME ELASTICITY IN EXCISE TAXES: COMPARISON OF TURKEY AND OECD. JOURNAL OF LIFE ECONOMICS, 7(3), 239-256. https://doi.org/10.15637//jlecon.7.018

Abstract

Taxes, which are the main fiscal policy tool for sustainable development in a country, are the major type of public revenue. Taxes have economic and social purposes besides generating income. One of the important parameters of the creation of the tax system that will accomplish these objectives is tax elasticity. Knowing the tax elasticity the tax system's ability to be an automatic stabilizer, increased proportionality and targeted tax revenue estimate is important. An inelastic tax system in a country would create uncertainty about the taxes to be collected. The aim of this study is to compare the theoretical value of tax elasticity in excise tax in Turkey in the period 2002-2019 with OECD countries. Tax income elasticity is an important tool in measuring the fulfillment of expectations of the excise tax, which is one of the main building blocks of the tax system due to its functions such as preventing negative externalities and reducing increasing proportionality. The results of the study showed that the tax income elasticity in Turkey in the excise tax is lower than in OECD countries.

https://doi.org/10.15637//jlecon.7.018
PDF (Türkçe)

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