%0 Journal Article
%T Yolsuzluklar n Vergi Gelirleri ¨¹zerindeki Etkisi: Dinamik Panel Veri Analizi = The Effects of Corruption on Tax Revenue: a Dynamic Panel Data Analysis
%A G£¿khan D£¿KMEN
%J Dogus University Journal
%D 2012
%I Dogus University
%X Corruption, defined as the misuse of public power for private benefit, can lead to decrease tax revenues since it causes to tax evasion, improper tax exemptions or weak tax administration. The main objective of this study is to demonstrate the relationship between corruption and various types of taxes and to determine which taxes are more appropriate for corruption. In this study, the relationship between corruption and tax revenue is analyzed by system GMM method, using 25 OECD countries¡¯ yearly data for the period 1984-2007. The results show that there is a negative and statistically significant relationship between corruption and different types of taxes.
%K Yolsuzluk
%K Vergi Gelirleri
%K Dinamik Panel Veri
%K Corruption
%K Tax Revenue
%K Dynamic Panel Data
%U http://journal.dogus.edu.tr/index.php/duj/article/view/285