Türkiye’de Vergi Yükü ve Ekonomik Büyüme İlişkisi

Abstract

One of the most important objectives of fiscal policy is to realize economic growth. Taxes are among the most important fiscal policy instruments to achieve this objective. Another factor that is as effective as tax in achieving economic growth is the tax burden. The tax burden is considered as a cost for economic subjects. In this respect, the size of the tax burden is extremely important for the process of economic growth. Our study is intended to describe the relationship between economic growth and the tax burden between 1980-2017 period in Turkey. In our study, Johansen cointegration analysis and error correction model (VEC) were used and it was concluded that there was a statistically significant and positive relationship between the variables according to the findings.