Abstract:

The main source of financing public expenditures in Turkey is tax revenues. Especially in recent years, the development of the country's economy, the increase in national income per capita, the migration of the population to cities, and other socio-economic reasons have increased the demand for public investments and expenditures. This situation makes the country's tax performance of taxes, which is the main source of expenditure, an important indicator in terms of public finance. The measurement and evaluation of tax performance are important for determining the fiscal policy to be implemented in a country. The main objective of this study is to measure Turkey's tax performance at the provincial level for the 15-year period between 2006-2020 by revealing what indicators can measure Turkey's tax performance and which factors affect these indicators. For this purpose, Turkey's tax regions were formed by using clustering analysis together with the tax indicators determined in the research. In the study, a performance measurement method based on a mathematical model was developed to measure the performance of the tax regions formed as a result of clustering, and as a result, a provincial tax performance index for Turkey's 2006-2020 period was created. Finally, the relationship between the provincial tax performance index and various economic, demographic, sociocultural, financial, and technological variables is revealed.

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