Tax elasticity and tax buoyancy are similar terms and usually used instead of each other in literature. In fact, these terms are different and it is very important to use these terms correctly. Thus, the criter that diversify these terms is depending on the governmental operations. In this article, for the purpose of indicating the difference between tax buoyancy and elasticity, the effects of governmental operations are analysed with an econometric model. In this model, total tax revenues, corporate tax revenues and value added tax revenues are used for the estimation.
Tax Buoyancy, Tax Elasticity, Econometric Analysis, Turkey
Article Language: Turkish English