Döviz Kuru ve Kurumlar Vergisi Oranındaki Değişimlerin İhracat Üzerindeki Yansıması: Türkiye Ekonomisi Üzerine Bir İnceleme
Reflection of Changes in Exchange Rate and Corporate Tax Rate on Exports: A Study on Turkish Economy

Summary/Abstract: The aim of the study is to analyze the effects of changes in exchange rate and corporate tax rates in the Turkish economy on exports. In the study, gross domestic product, corporate tax rate, average dollar exchange rate, export data between 2005-2023 were subjected to regression analysis and Granger causality test. As a result of the analysis, it was found that exchange rate and corporate tax rate significantly affected exports, but gross domestic product growth data did not have a significant effect on export volume. However, the causality test results show that the effect of exchange rate on exports spreads over time and that this relationship, although not fully felt in the short term, emerged significantly after a two-period delay. Within the scope of the study results, it is suggested that tax incentives to be given to companies investing in high-technology sectors and producing for exports, and policies that will increase the share of value-added products in exports, will help the country achieve higher income in foreign trade. Thus, more foreign exchange input to the country's economy will ensure that markets are less affected by exchange rate movements.

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