Does globalization affect taxation policies? Evidence from Turkey

Nacar Karabacak B., Karabacak Y.

APPLIED ECONOMICS LETTERS, vol.1, no.1, pp.1, 2022 (SSCI)

  • Publication Type: Article / Article
  • Volume: 1 Issue: 1
  • Publication Date: 2022
  • Doi Number: 10.1080/13504851.2022.2074353
  • Journal Name: APPLIED ECONOMICS LETTERS
  • Journal Indexes: Social Sciences Citation Index (SSCI)
  • Page Numbers: pp.1
  • Akdeniz University Affiliated: Yes

Abstract

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.