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Studies on Balkan and Near Eastern Social Sciences

Edited By Rasim Yilmaz and Günther Löschnigg

This volume is a collection of empirical and theoretical research papers in the social sciences regarding the Balkans and the Near East written by researchers from several different universities and institutions. The studies include a wide range of topics from economic, financial, political, agricultural, sociological, international relations to historical, cultural, and feminist issues in the region of the Balkan and Near East. The book is aimed at educators, researchers, and students interested in the Balkan and Near Eastern countries.

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Governance Quality and Taxation: A Panel Co-Integration Evidence for Oecd Countries (M. Hanefi Topal / Muhammet Sahin)

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M. Hanefi Topal1 and Muhammet Sahin2 Governance Quality and Taxation: A Panel Co-Integration Evidence for OECD Countries Introduction Taxes are one of the state’s most important sources of revenue. Although economic and political systems vary from country to country, one of the fundamental char- acteristics common to all states is that tax and similar public revenues are required so that the public activities can be carried out. On the other hand, when a global perspective is adopted, it can be said that the ability to collect tax revenues of all the countries is at different levels and developed countries achieve a more successful performance compared to developing countries. Indeed, today’s shadow economy is known to be a more common problem in developing countries (Scheneider et. al, 2010). In accordance with this, both tax burdens and tax efforts of the developed countries, particularly European zone countries, are higher than those of the de- veloping countries (Le et al, 2012; Fenochietto and Pessino, 2013). Why is the tax burden and effort high, but the shadow economy low in some countries, and exactly the other way around in others? To answer this question, it is required to focus on a great number of factors determining the tax amount. Some studies focus on the prevention of tax evasion (Allingham and Sandmo, 1972; Beron et al, 1988) in order to increase tax revenues. Some theoretical dis- cussions (Laffer, 1981; Clotfelter, 1983) assert that the factor causing the decline in tax revenues is high tax rates...

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