Does Foreign Capital Increase Tax Revenue: The Turkish Case
We examine the effect of the foreign direct investment (FDI) on taxes paid for Turkey with a special focus on the differentials between firms operating with different technology levels. We utilize a comprehensive dataset for Turkish manufacturing firms over 2004-2012 period and employ Generalized M...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
EconJournals
2016-04-01
|
Series: | International Journal of Economics and Financial Issues |
Online Access: | http://mail.econjournals.com/index.php/ijefi/article/view/2110 |
_version_ | 1797911487819284480 |
---|---|
author | Eda Balıkçıoğlu Başak Dalgıç Burcu Fazlıoğlu |
author_facet | Eda Balıkçıoğlu Başak Dalgıç Burcu Fazlıoğlu |
author_sort | Eda Balıkçıoğlu |
collection | DOAJ |
description |
We examine the effect of the foreign direct investment (FDI) on taxes paid for Turkey with a special focus on the differentials between firms operating with different technology levels. We utilize a comprehensive dataset for Turkish manufacturing firms over 2004-2012 period and employ Generalized Method of Moments methodology. The results of the study confirm that foreign affiliation increase the taxes paid by the firms. We find a bigger impact of FDI on taxation for high-technology firms than medium or low technology firms.
Keywords: Foreign Direct Investment, Tax Revenue, and Generalized Method of Moments
JEL Classifications: D22, F23, H2
|
first_indexed | 2024-04-10T11:41:27Z |
format | Article |
id | doaj.art-0697ddf1b24b4139a959443aa5a0a2bc |
institution | Directory Open Access Journal |
issn | 2146-4138 |
language | English |
last_indexed | 2024-04-10T11:41:27Z |
publishDate | 2016-04-01 |
publisher | EconJournals |
record_format | Article |
series | International Journal of Economics and Financial Issues |
spelling | doaj.art-0697ddf1b24b4139a959443aa5a0a2bc2023-02-15T16:17:31ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382016-04-0162Does Foreign Capital Increase Tax Revenue: The Turkish CaseEda Balıkçıoğlu0Başak Dalgıç1Burcu Fazlıoğlu2Kırıkkale UniversityHacettepe UniversityTOBB Economics and Technology University We examine the effect of the foreign direct investment (FDI) on taxes paid for Turkey with a special focus on the differentials between firms operating with different technology levels. We utilize a comprehensive dataset for Turkish manufacturing firms over 2004-2012 period and employ Generalized Method of Moments methodology. The results of the study confirm that foreign affiliation increase the taxes paid by the firms. We find a bigger impact of FDI on taxation for high-technology firms than medium or low technology firms. Keywords: Foreign Direct Investment, Tax Revenue, and Generalized Method of Moments JEL Classifications: D22, F23, H2 http://mail.econjournals.com/index.php/ijefi/article/view/2110 |
spellingShingle | Eda Balıkçıoğlu Başak Dalgıç Burcu Fazlıoğlu Does Foreign Capital Increase Tax Revenue: The Turkish Case International Journal of Economics and Financial Issues |
title | Does Foreign Capital Increase Tax Revenue: The Turkish Case |
title_full | Does Foreign Capital Increase Tax Revenue: The Turkish Case |
title_fullStr | Does Foreign Capital Increase Tax Revenue: The Turkish Case |
title_full_unstemmed | Does Foreign Capital Increase Tax Revenue: The Turkish Case |
title_short | Does Foreign Capital Increase Tax Revenue: The Turkish Case |
title_sort | does foreign capital increase tax revenue the turkish case |
url | http://mail.econjournals.com/index.php/ijefi/article/view/2110 |
work_keys_str_mv | AT edabalıkcıoglu doesforeigncapitalincreasetaxrevenuetheturkishcase AT basakdalgıc doesforeigncapitalincreasetaxrevenuetheturkishcase AT burcufazlıoglu doesforeigncapitalincreasetaxrevenuetheturkishcase |