TY  - JOUR
TI  - The Effect of Economic Freedom on Tax Evasion and Social Welfare: An Empirical Evidence
AB  - The purpose of this study is to analyze the effect of economic freedom on tax evasion andon social welfare level. According to the estimate results obtained with the analyses, economicfreedom variable has a negative effect on tax evasion in all countries (Total), developed,developing, EU (European Union) member countries, and OECD ( Organisation for Economic Cooperationand Developmen) member countries. This negative effect has statistical significance in allcountries (Total), developed countries and OECD member countries except for the EU member,and developing countries. For this reason, the increase in the economic freedom level in thesecountries causes that tax evasion is reduced. On the other hand, economic freedom variable, whichaffects tax evasion in a negative manner, has a positive effect on social welfare level. This positiveeffect of economic freedom is statistically significant in each country group included in the analyses.In this respect, the increase in the economic freedom level causes that the social welfare level isincreased.
AU  - SAGDIC, Ersin Nail
AU  - güney, taner
AU  - TEKIN, AHMET
PY  - 2018
JO  - Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
VL  - 25
IS  - 1
SN  - 1302-0064
SP  - 1
EP  - 13
DB  - TRDizin
UR  - http://search/yayin/detay/288885
ER  -