Tax morale is defined as the intrinsic motivation to pay taxes, and is closely related to tax compliance. Determinants of tax morale need to be investigated for a more comprehensive understanding of tax compliance. In this paper, determinants of tax morale in Turkey and Spain are analysed on the basis of World Values Survey data. Firstly, descriptive statistics of the variables used in the models are provided. Since tax morale is an ordered categorical dependent variable, ordered probit models are estimated separately for Turkey and Spain to derive the relations between tax morale and relevant variables. Marginal effects are computed since the coefficients of the models cannot be interpreted because of the nonlinearity of the estimated models. The marginal effects related to the top level of tax morale category are presented. The independent variables are combined by demographic factors, employment categories, economic status of the respondents and social capital variables. The findings from the estimated model suggest that social capital variables and some of the demographic factors have important effects on tax morale in Turkey. Confidence variables have positive effects; if taxpayers feel confidence in political entities they are willing to pay taxes. Religion and national pride affect tax morale positively. On the other hand, the results are different for Spain; social capital variables do not have effects on tax morale. Specifically, confidence variables are found to be statistically insignificant. Age, education level and the income level have significant effects on tax morale in Spain.
An increased need for international logistics has emerged with a higher degree of globalization. The quality of logistics services determines the degree of a country's involvement in global trade. In this chapter, the concept of logistics performance in the international trade context is discussed, then the measurement problems of logistics performance are discussed. The links between logistics, trade, and growth are evaluated theoretically. Policymakers and researchers have been widely using Logistics Performance Index (LPI) developed by the World Bank. LPI provides a general information of logistics costs, customs processes, and the quality of the necessary infrastructure for transportation for each country. In this chapter, the definition, the methodology, and the aspects of the indicator LPI, its content and components, and the relations between LPI and some economic factors such as growth and foreign trade, are elaborated. The econometric modelling methods are used to analyze the relations between LPI and economic factors.
Fisher hipotezi nominal faiz oranı ile enflasyon oranı arasındaki ilişkinin varlığını tanımlamaktadır. Nominal faiz oranı enflasyondaki değişimlere önemli ölçüde tepki vermektedir. Türkiye’de 1981-2020 dönemi için Fisher ilişkisinin geçerliliği doğrusal olmayan otoregressif gecikmesi dağıtılmış (NARDL) modelinin tahmin edilmesi ile araştırılmaktadır. Bu model, değişkenler arasındaki asimetrik etkileri de dikkate alan doğrusal olmayan ilişkiyi araştırmayı hedeflemektedir. Tahmin edilen modelden elde verdiği sonuçlar nominal faiz ile enflasyon arasında uzun dönemli ilişkinin varlığını onaylamaktadır. Elde edilen uzun dönemli esneklik katsayıları enflasyondaki değişimin faiz üzerinde güçlü bir etkisi olduğunu göstermektedir. Enflasyondaki artışın etkisini gösteren katsayı enflasyondaki düşüşün etkisini gösteren katsayıya göre bir miktar daha yüksektir. Ancak, her ikisi de oldukça güçlü bir etkiyi işaret etmektedir.
An increased need for international logistics has emerged with a higher degree of globalization. The quality of logistics services determines the degree of a country's involvement in global trade. In this chapter, the concept of logistics performance in the international trade context is discussed, then the measurement problems of logistics performance are discussed. The links between logistics, trade, and growth are evaluated theoretically. Policymakers and researchers have been widely using Logistics Performance Index (LPI) developed by the World Bank. LPI provides a general information of logistics costs, customs processes, and the quality of the necessary infrastructure for transportation for each country. In this chapter, the definition, the methodology, and the aspects of the indicator LPI, its content and components, and the relations between LPI and some economic factors such as growth and foreign trade, are elaborated. The econometric modelling methods are used to analyze the relations between LPI and economic factors.
There have been various arguments claiming that defense spending has positive or negative effects on economic growth and there have been plenty of researches supporting these cross arguments. In this paper, the effect the defense spending on the economic growth within the period of 1960-2019 is being analyzed for Turkey. For this aim, nonlinear autoregressive distributed lag model (NARDL) has been estimated and Hatemi-J asymmetric causality test has been imposed. The effects of the increases or decreases in defense spending on economic growth are decomposed by using these methods. The results derived from the NARDL estimations and asymmetric causality test supported that there are asymmetric effects of the changes in defense spending on economic growth. Both methods indicated that increase in defense spending does not have any effect on growth and decrease in defense spending has significant effect on growth. Besides, the resulting long run elasticities suggested that decrease in defense spending has the positive effect on the economic growth for the sample period.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.