Vergi gelirlerinin ekonomik büyümeye etkisi: 1994, 2001 ve 2008 kriz dönemlerinde Türkiye örneği

Taxes are one of the most important financing sources of government. In addition, taxes are also the main tool of fiscal policy. In order for government to reach their its several economıc targets through fiscal policy, tax policy becomes determining besides the spending option. There is a solid relationship between tax policy and the economic growth policy of government. For this reason, the effect of tax on the growth rates of countries and the policies to be implemented have been the subject of many economic growth models, especially since the period after the post second world war. Although there is a consensus in the literature that taxes can influence economic growth the economic crises that occurred after the 1990s resulted in the redesign of tax policies. As a matter of fact, the economic crises that occurred in recent years have led to changes in the tax policy in Turkey. In this thesis, we examine whether there is an interaction between tax revenues and economic growth, with a specific focus on the 1994, 2001 and 2008 crises in Turkey. The main theoretical framework is in the line of study by Mankiw, Romer and Weil (MRW) model. We conduct the time series analysis based on data on taxes and economıc growth of Turkey for the perıod 1985-2015. We found that there is a positive relationship between tax revenues and economic growth in 1994, 2001 and 2008 crises. In all three crises positive relationship was detected both in the short term and in the long term. On the other hand, if there is a deviation from the equilibrium in the short term in all three models, equilibrium is restored in one year or less time. As a result, has been determined by the results of the regression analysis that the effect of tax revenues on economic growth in 1994, 2001 and 2008 crises was positive.