Underground Economy and Tax Evasion Estimates in Turkey
Küçük Resim Yok
Tarih
2009
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Maliye Bakanligi
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
Today, it is widely accepted that gradually large amount of economic activities happen inside the underground economy. Due to its nature, it is impossible to estimate precisely the real size of the underground economy. Therefore, its size can only be estimated indirectly, based on some assumptions. An easy and common method for measuring the size of the underground economy is to use macro data such as money demand or electricity demand to infer what the legitimate economy needs, and then to attribute the remaining consumption to the underground economy. There is a long-standing hypothesis that there is a relationship between taxes and the degree of tax evasion, or the size of underground economy and various theoretical models have been proposed in support of this hypothesis. In this paper, it is aimed to estimate the size of underground economy (via Tanzi's methodology) and in some detail the empirical relationship between the relative size of the underground economy and tax evasion rate in Turkey. The estimations reveal that the size of underground economic activities and tax evasion is following a time path with ups and downs, and reached the 86.73% of formal economy.
Açıklama
Anahtar Kelimeler
Underground economy, Tax evasion, Turkey, Currency demand approach
Kaynak
Maliye Dergisi
WoS Q Değeri
N/A
Scopus Q Değeri
Cilt
Sayı
156
