Ana İçerik

The book Tax Capacity and Tax Effort in Developing Countries examines the role of taxation in developing countries' economic development. It explores the historical evolution of the concept of taxation and emphasises that taxation is a policy instrument serving economic and social objectives. The book explains the concepts of tax capacity and tax effort in terms of their theoretical foundations, highlighting their importance in achieving economic objectives. It addresses models for estimating tax capacity and the key factors influencing tax effort. Additionally, tax capacity and tax effort are analysed using empirical data from the case of Turkey.