Publication:
The effects of taxation on mobile phones: A panel data approach

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dc.contributor.buuauthorGiray, Filiz
dc.contributor.buuauthorGerçek, Adnan
dc.contributor.buuauthorOğuzlar, Ayşe
dc.contributor.buuauthorTüzüntürk, Selim
dc.contributor.departmentİktisadi ve İdari Bilimler Fakültesi
dc.contributor.departmentİktisadi ve İdari Bilimler Fakültesi
dc.contributor.departmentEkonometri Bölümü
dc.contributor.departmentMaliye Bölümü
dc.contributor.orcid0000-0002-9495-2429
dc.contributor.orcid0000-0002-7083-0849
dc.contributor.researcheridAAG-8408-2021
dc.contributor.researcheridO-8266-2018
dc.contributor.scopusid14522384700
dc.contributor.scopusid26431349700
dc.contributor.scopusid26429911100
dc.contributor.scopusid26430092800
dc.date.accessioned2022-02-28T08:16:29Z
dc.date.available2022-02-28T08:16:29Z
dc.date.issued2009
dc.description.abstractThe purpose of this paper is to investigate the effects of taxation on mobile phone service incomes under the auspice of the market penetration rate, using data from 14 Organisation for Economic Cooperation and Development (OECD) countries having a high tax rate on mobile phone services. In this study, a panel data approach was used in modelling mobile phone service revenues. The results show a significant and negative relationship between the tax rate and mobile phone service revenues. Therefore, the finding supports the hypothesis that taxes on mobile phones are one of the determinant factors of affordability of mobile phones for more people.
dc.identifier.citationGiray, F. vd. (2009). "The effects of taxation on mobile phones: A panel data approach". International Journal of Mobile Communications, 7(5), 594-613.
dc.identifier.endpage613
dc.identifier.issn1470-949X
dc.identifier.issue5
dc.identifier.scopus2-s2.0-64149099576
dc.identifier.startpage594
dc.identifier.urihttps://doi.org/10.1504/IJMC.2009.024395
dc.identifier.urihttps://www.inderscienceonline.com/doi/abs/10.1504/IJMC.2009.024395
dc.identifier.urihttp://hdl.handle.net/11452/24718
dc.identifier.volume7
dc.identifier.wos000268214400005
dc.indexed.wosSSCI
dc.language.isoen
dc.publisherInderscience Enterprises
dc.relation.journalInternational Journal of Mobile Communications
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.subjectMobile communications
dc.subjectMobile phones and economic growth
dc.subjectMobile phones and taxation
dc.subjectPanel data
dc.subjectEconomic-development
dc.subjectTelecommunications
dc.subjectInformation
dc.subjectInternet
dc.subjectCommerce
dc.subjectGrowth
dc.subjectCosts
dc.subjectCommunication
dc.subjectEconomics
dc.subjectMobile devices
dc.subjectMobile phones
dc.subjectTaxation
dc.subjectTelephone
dc.subjectTelephone sets
dc.subjectTelephone systems
dc.subjectMarket penetrations
dc.subjectMobile communications
dc.subjectMobile phone services
dc.subjectOrganisation for Economic Co-operation and Development
dc.subjectTax rates
dc.subjectPanel data
dc.subjectMobile telecommunication systems
dc.subject.scopusTelecommunications Infrastructure; Economic Growth; Generalized Method of Moments
dc.subject.wosCommunication
dc.titleThe effects of taxation on mobile phones: A panel data approach
dc.typeArticle
dc.wos.quartileQ3
dspace.entity.typePublication
local.contributor.departmentİktisadi ve İdari Bilimler Fakültesi/Maliye Bölümü
local.contributor.departmentİktisadi ve İdari Bilimler Fakültesi/Ekonometri Bölümü
local.indexed.atScopus
local.indexed.atWOS

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