Does globalization affect taxation policies? Evidence from Turkey

Nacar Karabacak B., Karabacak Y.

APPLIED ECONOMICS LETTERS, cilt.1, sa.1, ss.1, 2022 (SSCI)

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 1 Sayı: 1
  • Basım Tarihi: 2022
  • Doi Numarası: 10.1080/13504851.2022.2074353
  • Dergi Adı: APPLIED ECONOMICS LETTERS
  • Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI)
  • Sayfa Sayıları: ss.1
  • Akdeniz Üniversitesi Adresli: Evet

Özet

This study examines the possible effects of globalization on taxation policies in Turkey from 1998 to 2020. The results reveal that globalization has asymmetrical effects on taxation policies. Globalization positively affects taxation on capital income, whereas it negatively affects taxation on labour income. In addition, in the analysis conducted, no statistically significant relationship is found between globalization and taxation on consumption.