Level 2(Subregions) in Turkey tax elasticity, tax buoyancy, tax capacity and tax effort

In this study Turkey's tax elasticity, tax buoyancy and tax effort have been analyzed by using regional panel data analysis method. In the Study total tax income, company tax income, revenue tax income, vat income have been dealt.and have been covered the 26 regional with in the period between 2004 and 2008. This regions have been classified by TÜİK according to level 2 (Subregions). In the tax elasticity model used to determine for increasing Gross National Product's influence to tax type , regional gross value add was employed as independent variable. In the tax bouyuancy model used to detemine for tax reforms how effects total tax income and company tax income's elasticiy, regional gross value add and dummy were employed as independent variables. In Tax capacity and effort model used to per capita gross value add and trade / gross value add as indepndent variables. In the study data examined with beginning analyzed. For the estimation of models, pooled panel data estimation, fixed effect model estimation and random effect model estimation where utilized. It was observed in our country that for all tax types tax elasticities remained under 1. In other words tax elasticity for all tax types are not sensitive. For tax buoyancy also both tax type (total tax income and company tax income) increased tax elasticity but still tax elasticitys which remained under 1 was observed. In tax effort model for all tax types were observed for regions where developed and dense economic activity are above 1and these regions can say excessive tax. In the other regions tax effort index were observed that under 1 and for these regions can say lacking tax. Key Words 1. Tax Elasticity 2. Tax Buoyancy 3. Tax Capacity 4. Tax Effort