The Effect of ICT Usage on the Tax Evasion
This study investigates the effect of information and communications technology (ICT) which has been developing especially in the last twenty years, on the size of the tax evasion. Mobile cellular phone subscriptions and individuals using the internet as percentage of the population are treated as the indicators of ICT for the purposes of this research. It is expected that improvement and the usage of the ICT would decrease the tax evasion. For this aim, cross dependency checks and then second generation unit root tests are conducted based on the cross dependency between panels. Panel ARDL models give evidence for a negative relationship between ICT usage and the size of the tax evasion in the long run.