TÜRKİYƏ CÜMHURİYYƏTİNDƏ MƏNFƏƏT VERGİSİ DAXİLOLMALARINA ÜDM VƏ İNFLYASİYANIN TƏSİRİNİN EMPİRİK QİYMƏTLƏNDİRİLMƏSİ
EMPIRICAL ASSESSMENT OF THE IMPACT OF GDP AND INFLATION ON PROFIT TAX REVENUES IN THE REPUBLIC OF TURKEY

Summary/Abstract: The actuality of the subject: The main part of the tax revenues, which are of special importance in the financing of public expenditures, is allocated to certain taxes. Among these taxes, one of the types of taxes with a relatively greater weight is the profit tax. Any reduction in income tax will in turn affect government revenues. Income tax revenues may also change due to the influence of certain macroeconomic factors. Such economic factors include GDP and inflation. It is for this reason that examining the long-term impact of GDP and inflation on income tax is one of the most important issues. Purpose and tasks of the research: The main purpose of the research is to empirically examine the impact of GDP and inflation on income tax revenues in the Republic of Turkey. Used research methods: During the research, the Johansen cointegration test was first applied to the study of the long-term relationship between the variables, then the autocorrelation between the variables, the variable dispersion problem, and the determination of the normal distribution of the variables were checked with diagnostic tests, and finally, the Vector Error Correction model (VECM) was established. Restrictions of research: During the research, no limitations were encountered that hindered the progress of the research. The information base of the research: Araşdırmada Türkiyə Statistika Qurumunun illik məlumatlarından, həmçinin Türk müəlliflərin bu istiqamətdə apardıqları elmi araşdırmalardan istifadə olunmuşdur.

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