<![CDATA[Research Originality: In the literature, import taxes are generally ignored as determinants of import expenditures. This study presents a rare and original contribution by evaluating the effects of import taxes on import expenditures and their functionality as a foreign trade policy tool in the case of Turkiye. Research Objectives: This study determines the possible effects of import taxes on aggregate import expenditures by using the ARDL approach and reveals the policy effectiveness of import taxes in light of the findings for the Turkiye economy. Research Methods: The aggregate import expenditure function for the study was estimated using the linear ARDL approach, which yields short- and long-run findings. The period subject to analysis is 1980-2022. Empirical Result: According to ARDL findings, import taxes have no effect on aggregate import expenditures in the short run, but taxes adversely affect import expenditures in the long run. Implications: The findings suggest that import taxes may not have a short-run effect in reducing import expenditures. However, in the long run, import taxes may be a viable tool to reduce import dependency and support national industries. JEL Classification: C13, F10, H20, C50, P33]]>
Copyrights © 2026
