The relationship between tax revenues and socio-economic development index using by TOPSIS method: the case of afyonkarahisar

It is aimed in this study that the socio-economic development at the local level is measured in the province of Afyonkarahisar. A total of 44 variables, demographic, education, health, economic and other welfare indicators under 5 different headings, are used. By using one of the multivariate statistical methods, TOPSIS model (Technique for Order Preference by Similarity to Ideal Solution), the districts are ranked according to the socio-economic development levels. The relation between socio-economic development level and tax revenues is investigated by a rank correlation coefficient. The findings show that there is a strong positive relationship between them. Taking the socio-economic development level into account when applying local policies will have a positive impact on more efficient use of resources.