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 ASOS INDEKS
  Citation Number 11
 Views 4
 Downloands 1
GEÇİŞ EKONOMİLERİNDE VERGİ GELİRLERİ VE EKONOMİK BÜYÜME İLİŞKİSİ: KIRGIZİSTAN ÖRNEĞİ
2016
Journal:  
Akademik Bakış Uluslararası Hakemli Sosyal Bilimler Dergisi
Author:  
Abstract:

State needs financial resources to implement its functions fully and successfully. Expansion of economic and social functions of the state raised the importance of government revenue. The main sources of government revenue of every state are taxes. In this study analyzed causal relationship between taxes (direct and indirect taxes) and economic growth in Kyrgyzstan. For this purpose Granger Causality test and VAR analysis were applied by using quarterly data from 1995 to 2014. Research results showed that there is a negative relationship between direct taxes and GDP. Also it revealed negative relationship between direct taxes and indirect taxes. However the positive causal relationship was detected between GDP and indirect tax revenues.

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Akademik Bakış Uluslararası Hakemli Sosyal Bilimler Dergisi

Journal Type :   Uluslararası

Akademik Bakış Uluslararası Hakemli Sosyal Bilimler Dergisi