The Relationship Between Economic Development Levels and Tax Structures of Countries

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dc.contributor.authorAy, Hakkı M.
dc.contributor.authorTalaşlı, Esra
dc.date.accessioned2025-01-12T17:20:37Z
dc.date.available2025-01-12T17:20:37Z
dc.date.issued2008
dc.departmentKaramanoğlu Mehmetbey Üniversitesi
dc.description.abstractTaxes have a great role and importance in economy. Amendments for taxes affect variables concerning economics. At the same time amendments concerning economics, can affect taxes. For an example, in recession period the tax income will decline. At historical process, tax functions and proportion in GSMH have increased. GSMH proportion of taxes in undeveloped countries is unsignificant. Although, when country develops, tax importence and also its proportion increase. Adding this, changing proportion of GSMH can distort tax sructure of country. As the tax structure, direct and indirect taxes rates would vary. Indirect taxes which consisting rather consumer taxes. has an importat proportion of tax incomes in undeveloped and developing countries. Direct taxes mainly consisiting corporation and property taxes in developed countries are general. In this paper we argued that tax structure and tax burden has been changing with development of a country.
dc.identifier.endpage155
dc.identifier.issn1300-3623
dc.identifier.issue154
dc.identifier.startpage135
dc.identifier.urihttps://hdl.handle.net/11492/10450
dc.identifier.wosWOS:000420255200010
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Sceince
dc.language.isotr
dc.publisherMaliye Bakanligi
dc.relation.ispartofMaliye Dergisi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.subjectTax Structure
dc.subjectDevelopment Level
dc.subjectTransition Economies
dc.titleThe Relationship Between Economic Development Levels and Tax Structures of Countries
dc.typeArticle

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