The impact of economic development on tax structure: the case of Turkey in the 1924-2013 period [Ekonomik kalkinmanin vergi yapisi üzerindeki etkisi: 1924-2013 dönemi Türkiye örnegi]

In this study,the dynamic relationship between economic development and tax structure is determined in terms of time series in turkey during the period 1924 to 2013. the purpuse of this study is to examine the development of tax structure and the effect of economic development process on tax structure is analysed. taxes are classified into two groups as indirect and direct in first stage,and then four groups as taxes on income,taxes on goods and services,taxes on wealth and taxes on international trade in second stage. this paper investigates the long-run relationship between tax in every group and economic development that measured by gdp per capita by using regression analysis. piecewise regression analysis with the aim of determining the structural breaks and structural break tests are used to determine probable dates of structural breaks because of the long study period from 1924 to 2013.