This study aims at computing effective tax rates on consumption, household income, labour income and capital income for the Turkish economy from the viewpoints of the methods developed by Mendoza et al (1994) and Carey and Rabesona (2002) using national income accounts and tax revenue statistics...

Small-Medium Sized Companies(SMEs) are very important in the perspectives of employment, innovation, production and as well as exportation. But as opposed to their importance, they have faced a big problem to finance investments known as financing capabilities. Since it is not easy for them to...