Yönetimsel vergi maliyetleri altında optimal vergilendirme ve kayıt dışı ekonomi

It is observed from the recent empirical studies that there has been negative relationship between taxes and the informal sector size contrary to the expectations (Johnson et al., 1997, 1998; Friedman et al., 2000; Torgler and Schneider, 2007; Elgin, 2011 and Elgin and Garcia, 2011). In this framework, in this thesis we prefer mainly to focus on fiscal side of the economy and try to analysis the relationship between taxes and informal economy. We build an optimal taxation model to observe this relationship and we add a variable to Elgin and Garcia's (2011) model to observe the above relationship under the presence of administration costs of government. In real economic terms the government has to undertake some costs during the whole taxation process which are called as tax administration costs. Therefore we assume that while government is making decision on its optimal tax rate choice it also should consider these tax administration costs. As a result we found an optimal tax rate interval which government can increase the tax rate but also this does not cause to increase informal sector size.