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The Impact of Corruption on Tax Revenue: The Case of Türkiye

The Impact of Corruption on Tax Revenue: The Case of Türkiye

Nagihan Özkanca Andıç
Copyright: © 2023 |Pages: 18
ISBN13: 9798369311905|ISBN13 Softcover: 9798369348598|EISBN13: 9798369311912
DOI: 10.4018/979-8-3693-1190-5.ch015
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MLA

Andıç, Nagihan Özkanca. "The Impact of Corruption on Tax Revenue: The Case of Türkiye." Theory and Practice of Illegitimate Finance, edited by Abdul Rafay, IGI Global, 2023, pp. 283-300. https://doi.org/10.4018/979-8-3693-1190-5.ch015

APA

Andıç, N. Ö. (2023). The Impact of Corruption on Tax Revenue: The Case of Türkiye. In A. Rafay (Ed.), Theory and Practice of Illegitimate Finance (pp. 283-300). IGI Global. https://doi.org/10.4018/979-8-3693-1190-5.ch015

Chicago

Andıç, Nagihan Özkanca. "The Impact of Corruption on Tax Revenue: The Case of Türkiye." In Theory and Practice of Illegitimate Finance, edited by Abdul Rafay, 283-300. Hershey, PA: IGI Global, 2023. https://doi.org/10.4018/979-8-3693-1190-5.ch015

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Abstract

In today's interconnected world, corruption is on the rise, bringing about harmful consequences such as the widespread evasion of taxes, irregular exemptions, and a weakened tax administration. These issues collectively contribute to a decline in tax revenues, affecting both developed and underdeveloped nations. Corruption takes various forms, but corruption involving public employees is particularly destructive, as it not only results in a loss of tax revenue but also gives rise to other social problems. This research aims to investigate the relationship between different types of taxes and corruption, aiming to determine which taxes are more vulnerable to corrupt practices. To achieve this, the study presents a conceptual framework and explores the causes and effects of corruption before conducting a regression analysis to assess its impact on tax revenues in Türkiye.

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