The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis
| dc.contributor.author | ÜNAL, Hüseyin Safa | |
| dc.contributor.author | KOYUNCU, Jülide YALÇINKAYA | |
| dc.date.accessioned | 2025-05-20T18:32:54Z | |
| dc.date.issued | 2019 | |
| dc.department | Bilecik Şeyh Edebali Üniversitesi | |
| dc.description.abstract | This study seeks to find the impact of legal system and protection of property rights on the size of tax evasion. For this aim, MIMIC model estimates of size of tax evasion as percentage of GDP are utilized. Based on the Swamy’s slope homogeneity test results, Group Mean Panel Dynamic OLS estimation is conducted. Long-run coefficients show that the relationship between tax evasion and impartial courts is negative in average. The relationship between tax evasion and protection of property rights is also negative in average. However, the signs of the relationship vary across economies within the sample. | |
| dc.description.abstract | This study seeks to find the impact of legal system and protection of property rights on the size of tax evasion. For this aim, MIMIC model estimates of size of tax evasion as percentage of GDP are utilized. Based on the Swamy’s slope homogeneity test results, Group Mean Panel Dynamic OLS estimation is conducted. Long-run coefficients show that the relationship between tax evasion and impartial courts is negative in average. The relationship between tax evasion and protection of property rights is also negative in average. However, the signs of the relationship vary across economies within the sample. | |
| dc.identifier.endpage | 165 | |
| dc.identifier.issn | 2147-5237 | |
| dc.identifier.issue | 2 | |
| dc.identifier.startpage | 153 | |
| dc.identifier.uri | https://hdl.handle.net/11552/4631 | |
| dc.identifier.volume | 8 | |
| dc.language.iso | en | |
| dc.publisher | Denta Florya ADSM Limited Company | |
| dc.relation.ispartof | Social Sciences Research Journal | |
| dc.relation.publicationcategory | Makale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.snmz | KA_DergiPark_20250518 | |
| dc.subject | Tax Evasion | |
| dc.subject | Impartial Courts | |
| dc.subject | Legal System | |
| dc.subject | Property Rights | |
| dc.subject | Panel Dynamic OLS | |
| dc.title | The Effect of Legal System and Protection of Property Rights on the Size of the Tax Evasion: Panel Analysis | |
| dc.type | Research Article |
