Özet:

In this study, the relationship between the prevalence of telecommunication services at 81 provinces in Turkey and tax revenues for 2010-2015 period was examined by panel data analysis. According to the empirical results of the research; Tax revenues, gross domestic product, telecommunication and internet subscribers were found to be bi-directional and statistically significant causality. According to Panel FMOLS results; The number of fixed and mobile telephone subscribers and the number of internet subscribers and gross domestic product have been statistically significant and positive. These results reveal that the widespread use of telecommunication services in the period mentioned in Turkey has positively affected the state's capacity to generate tax revenue.

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