AVERAGE EFFECTIVE TAX RATES OF TURKEY IN EU ACCESSION PROCESS

This study aims to explain how public revenue system of Turkey has evolved in an economic integration process that explores the correlation between economic integration and tax revenues from a fiscal federalism perspective in the EU and Turkey. Main research problem of this study is that to analyze how economic integration affected tax revenues of Turkey since 1990. High degree of economic integration increases factor mobility and affects public revenues of member states. Those theoretical inferences will be tested by EU-Turkey economic integration case with simple correlation analysis.