The Effect of Tax Structure on Economic Growth, and Macroeconomic Performance: Analysis with GMM and APLOCO Methods

Authors : Zekiye Örtlek, Abdullah Kılıçarslan

Pages : 43-74

Doi:10.18026/cbayarsos.1613815

View : 199 | Download : 304

Publication Date : 2025-12-29

Article Type : Research Paper

Abstract :This study examines the dynamic effects of tax structure on economic growth per capita through its interactions with health expenditures and labor force participation rates. The study evaluates the effects on economic growth of taxes on income, profits and capital gains, other taxes, exports of goods and services, health expenditures, and labor force participation in 16 developing countries using the System Generalized Method of Moments (GMM). According to the GMM results, the increase in health expenditures, income, profits and capital gains, and other taxes has a significant negative effect, whereas a similar trend in labor force participation and exports of goods and services has a positive and significant impact. In the macroeconomic performance analysis conducted using the NMV-based APLOCO method, one of the Multiple Criteria Decision Making (MCDM) methods, Peru was determined as the most successful country, while Saudi Arabia appeared as the country with the lowest level of success.
Keywords : Ekonomik Büyüme, Vergi Yapısı, Sistem GMM, APLOCO Yöntemi

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