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.
Governance Quality and Taxation: A Panel Co-Integration Evidence for Oecd Countries (M. Hanefi Topal / Muhammet Sahin)
| 265 →
M. Hanefi Topal1 and Muhammet Sahin2
Governance Quality and Taxation: A Panel Co-Integration Evidence for OECD Countries
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 characteristics 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 developing countries (Le et al, 2012; Fenochietto and Pessino, 2013).
You are not authenticated to view the full text of this chapter or article.
This site requires a subscription or purchase to access the full text of books or journals.
Do you have any questions? Contact us.Or login to access all content.