Analysis (1985-2018)

The main purpose of taxes is to finance public expenditures and to achieve fiscal policy objectives. Economic growth is an important phenomenon both for fiscal policy objectives and for politicians. Although there is a substantial amount of literature and a great number of empirical studies on the impact of taxes on economic growth in Turkey, there is no study that analyzes specifically the effects of VAT on economic growth. This study aims to fill the existing gap and analyze the impact of VAT on tax revenues and economic growth between the years 1985-2018 by using the method of structural breaks.C1 [Yarasir Tulumce, Sevinc; Yavuz, Ersin] Pamukkale Univ, Maliye Bolumu, Denizli, Turkey