"THE EFFECTS OF TURKEY’S ACCESSION TO THE EU ON TAX REVENUES: An Analysis from the Taxable Capacity Perspective
S. Sami Tan
Abstract
Turkey’s accession to the EU attracts a great attention in the mass media. Turkey attracts this attention in respect of political, economic and cultural aspects. However, the focus of this study will be on economic aspect basis. This paper is concerned with the possible effects of Turkey’s accession to the EU on tax revenues with accession scenario and without accession scenario. It concludes that Turkey’s accession to the EU has likely effects on trade, production, employment, investments, and so on, which in turn have effects on tax revenues. The effects of Turkey’s EU accession on tax revenues might be more positive if accession to the EU has more positive effects on the determinants of the taxable capacity."
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