TÜRKİYE'DE VERGİ GAYRETİ.

In the literature, tax effort index is defined as the difference between actual tax ratio and tax capacity (Berksoy, 1984: 57). If this index is higher than 1 it shows that taxes are collected beyond the taxation limit and if this index is lower than 1 it shows that taxes are collected under the taxation limit (Susam, 2015: 293). This study aims to determine the concept of tax effort and the factors which play a significant role with regard to identifying the concept of tax effort at first. Furthermore, it is tried to determine empirically the variables which affect tax effort in Turkey by using a data set that covers 79 cities (except Tunceli and Ardahan) over the period 2010 - 2014. According to the results of the empirical analysis, it is found that industry production, export and import are the determinants of tax effort in Turkey over the period under investigation. [ABSTRACT FROM AUTHOR]