The relationship between total tax revenues, income taxrevenues and the basic procedure taxation in Turkey atprovinces level

In this study, the long run relationship between basic procedure taxation, income tax revenues and total tax revenues are examined in Turkey with regional perspective using panel data analysis. The analysis consist of 81 provinces of Turkey for the period 2004-2017. Basic procudure taxation system entered into force in Turkey on 1999. It is specifically aimed that whether this application has effect on total tax revenue levels and income tax revenue levels or not. The stationary levels of variables used in the analysis is investigated with panel unit root tests. The long-run relationship among the variables is determined by Fisher, Pedroni and Kao Panel Cointegration Tests. Moreover, the long-run coefficients of variables were determined with Pedroni FMOLS ve DOLS metods, Finally, the causality relationship between variables is analysed with Dumistrescu-Hurlin (2012) Panel Causality Test. According to the results, basic procedure taxation revenues has positive and statistically significant effect on total tax revenues and total income tax revenues with regional perspective for Turkey over the period of 2004-2017. Anahtar Kelimeler: Tax Revenues, Income Taxation, Basic Procedure Taxation, Panel Data Analysis, Causality Analysis