Please use this identifier to cite or link to this item: https://hdl.handle.net/11499/51136
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dc.contributor.authorAkkoc, Ugur-
dc.contributor.authorGemicioglu, Selçuk-
dc.contributor.authorKızılırmak, Burca-
dc.date.accessioned2023-06-13T19:10:11Z-
dc.date.available2023-06-13T19:10:11Z-
dc.date.issued2023-
dc.identifier.issn1305-5577-
dc.identifier.urihttps://doi.org/10.17233/sosyoekonomi.2023.01.17-
dc.identifier.urihttps://search.trdizin.gov.tr/yayin/detay/1155965-
dc.identifier.urihttps://hdl.handle.net/11499/51136-
dc.description.abstractThis 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.language.isoenen_US
dc.publisherSosyoekonomi Socen_US
dc.relation.ispartofSosyoekonomien_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectConsumption Inequalityen_US
dc.subjectHousehold Economicsen_US
dc.subjectIndirect Taxesen_US
dc.subjectVATen_US
dc.subjectKakwani Progressivity Indexen_US
dc.subjectConsumptionen_US
dc.titleIndirect Tax Burden and Progressivity of Indirect Taxes in Turkeyen_US
dc.title.alternativeTürkiye’de Dolaylı Vergi Yükü ve Dolaylı Vergilerin Artan Oranlılığıen_US
dc.typeArticleen_US
dc.identifier.volume31en_US
dc.identifier.issue55en_US
dc.identifier.startpage321en_US
dc.identifier.endpage346en_US
dc.departmentPamukkale Universityen_US
dc.identifier.doi10.17233/sosyoekonomi.2023.01.17-
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.identifier.scopus2-s2.0-85173441138en_US
dc.identifier.trdizinid1155965en_US
dc.identifier.wosWOS:000941767500017en_US
dc.institutionauthor…-
item.languageiso639-1en-
item.openairetypeArticle-
item.grantfulltextopen-
item.cerifentitytypePublications-
item.fulltextWith Fulltext-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
crisitem.author.dept08.07. International Trade and Finance-
Appears in Collections:İktisadi ve İdari Bilimler Fakültesi Koleksiyonu
Scopus İndeksli Yayınlar Koleksiyonu / Scopus Indexed Publications Collection
TR Dizin İndeksli Yayınlar Koleksiyonu / TR Dizin Indexed Publications Collection
WoS İndeksli Yayınlar Koleksiyonu / WoS Indexed Publications Collection
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