Türkiye de Vergi Gelirleri ile Ekonomik Kalkınma Arasındaki İlişki: Frekans Alanı Nedensellik Analizi

The aim of the study is to investigate the existence of the relationship between tax revenues and development in Turkey for the period 1975-2013 and analyze the direction of the relationship with different econometric tests. According to the analysis results, there was a cointegration relation between the variables. The existence of the cointegration relationship brings with it the expectation that causality relations must also exist. According to Toda-Yamamoto Granger, Hacker and Hatemi causality test findings, unilateal relationship were observed towars development from indirect tax revenues, The Breitung and Caldelon frequency domain causality test, however, it was ascertained unilateal relationships towards development from total tax revenues; and towards development from direct tax revenues; and there also is unilateal relationship towards indirect tax revenues from development.