Indirect Tax Burden and Progressivity of Indirect Taxes in Turkey
| dc.contributor.author | Akkoc, Ugur | |
| dc.contributor.author | Gemicioglu, Selcuk | |
| dc.contributor.author | Kizilirmak, Burca | |
| dc.date.accessioned | 2025-05-10T17:20:07Z | |
| dc.date.available | 2025-05-10T17:20:07Z | |
| dc.date.issued | 2023 | |
| dc.description | Akkoc, Ugur/0000-0002-9949-2097 | en_US |
| dc.description.abstract | This study has two main aims. The first is calculating the share of indirect taxes in household income and expenditures in Turkey. The second aim is to measure the progressivity of Value Added Tax (VAT) and Special Consumption Tax (SCT) using expenditure and income methods. The analyses were carried out using the data obtained from the Household Budget Surveys for 2004-2019 by the Turkish Statistical Institute. The progressivity of VAT and SCT was measured with the Kakwani progressivity index. The findings show that VAT is progressive according to the expenditure method and regressive according to the income method. The SCT is progressive according to both methods. | en_US |
| dc.identifier.doi | 10.17233/sosyoekonomi.2023.01.17 | |
| dc.identifier.issn | 1305-5577 | |
| dc.identifier.scopus | 2-s2.0-85173441138 | |
| dc.identifier.uri | https://doi.org/10.17233/sosyoekonomi.2023.01.17 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.14720/10002 | |
| dc.language.iso | en | en_US |
| dc.publisher | Sosyoekonomi Soc | en_US |
| dc.rights | info:eu-repo/semantics/openAccess | en_US |
| dc.subject | Consumption Inequality | en_US |
| dc.subject | Household Economics | en_US |
| dc.subject | Indirect Taxes | en_US |
| dc.subject | Vat | en_US |
| dc.subject | Kakwani Progressivity Index | en_US |
| dc.title | Indirect Tax Burden and Progressivity of Indirect Taxes in Turkey | en_US |
| dc.type | Article | en_US |
| dspace.entity.type | Publication | |
| gdc.author.id | Akkoc, Ugur/0000-0002-9949-2097 | |
| gdc.author.scopusid | 57208190234 | |
| gdc.author.scopusid | 58067974500 | |
| gdc.author.scopusid | 7801323281 | |
| gdc.author.wosid | Gemicioglu, Selcuk/Iys-3849-2023 | |
| gdc.author.wosid | Akkoc, Ugur/Aay-2798-2020 | |
| gdc.coar.access | open access | |
| gdc.coar.type | text::journal::journal article | |
| gdc.description.department | T.C. Van Yüzüncü Yıl Üniversitesi | en_US |
| gdc.description.departmenttemp | [Akkoc, Ugur] Pamukkale Univ, Denizli, Turkiye; [Gemicioglu, Selcuk] Van Yuzuncu Yil Univ, Van, Turkiye; [Kizilirmak, Burca] Ankara Univ, Ankara, Turkiye | en_US |
| gdc.description.endpage | 346 | en_US |
| gdc.description.issue | 55 | en_US |
| gdc.description.publicationcategory | Makale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı | en_US |
| gdc.description.scopusquality | N/A | |
| gdc.description.startpage | 321 | en_US |
| gdc.description.volume | 31 | en_US |
| gdc.description.woscitationindex | Emerging Sources Citation Index | |
| gdc.description.wosquality | N/A | |
| gdc.identifier.trdizinid | 1155965 | |
| gdc.identifier.wos | WOS:000941767500017 | |
| gdc.index.type | WoS | |
| gdc.index.type | Scopus | |
| gdc.index.type | TR-Dizin |