Yeni Ekonomik Coğrafya Modelleri Yaklaşımı İle Türkiye’de Yerel Vergi Gayretinin Analizi (2007-2014)

Abstract

Since it is not possible to increase the tax revenues in the short term due to structural problems in the developing countries, the current tax capacity needs to be used at the best level in order to meet the resource need for the financing of public expenditures. There are different estimation methods for measuring this capacity. In this study, using data at the provincial level during 2007- 2014, factors determining the tax capacity in Turkey were examined. In this framework, in the first part, the studies in the literature on tax capacity and tax effort are examined and the differences between the methods applied in the literature are presented. In the second part, information on spatial econometric methods are given in accordance with the regional nature of this study. The third part contains our model estimates made in accordance with the literature review in the first section and the empirical application steps shown in the second section. The final part then contains the our policy proposals and suggests opportunities and directions for future researches on theories and practices.