TÜRKİYE’DE KAMU HARCAMALARI İLE VERGİLER ARASINDAKİ İLİŞKİNİN DOĞRUSAL OLMAYAN NİTELİĞİ

Özkan ZÜLFÜOĞLU; Arif Orçun SÖYLEMEZ

Makale detayları

TÜRKİYE’DE KAMU HARCAMALARI İLE VERGİLER ARASINDAKİ İLİŞKİNİN DOĞRUSAL OLMAYAN NİTELİĞİ

Yazarlar:

Özkan ZÜLFÜOĞLU | Arif Orçun SÖYLEMEZ

Yayıncı:

Hacettepe University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Hacettepe University Journal of Economics and Administrative Sciences 2021 Vol.39 Issue 4, pp.697-712

Belge Tipi:

Makale

Yayın Tarihi:

12/2021

Belge Dili:

Türkçe

Document ID (Org No.):

2000455792

Sıklık:

Üç Aylık

eISSN:

1309-6338

pISSN:

1301-8752

Özet:

 


In many developed and developing countries, public expenditures increase due to the increase in the demand for public needs, and budget deficits are experienced because the increase in tax revenues cannot adequately respond to this increase. Decisions on what changes will be made in public expenditures and taxes in the prevention of budget deficits can only be possible by knowing the relationship between these two fiscal policy instruments in the most accurate way. Although the relationship between public expenditures and taxes is frequently discussed in the literature, the lack of a common conclusion necessitates the renewal of empirical studies with newer data sets and methods. In this article, both linear and non-linear aspects of the relationship between public expenditures and taxes in Turkey are investigated. Our results indicate the presence of strong linear and nonlinear impacts of public expenditures on taxes in a persistent manner while the impact of tax revenues on public expenditures is found to be regime dependent. The study makes an important contribution to the existing literature by reporting the self-exciting effect on public expenditures, especially in periods when tax revenues increase at an extraordinary rate, and enables more comprehensive and accurate inferences regarding fiscal policy.

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Makale detayları

TÜRKİYE’DE KAMU HARCAMALARI İLE VERGİLER ARASINDAKİ İLİŞKİNİN DOĞRUSAL OLMAYAN NİTELİĞİ

Yazarlar: Özkan ZÜLFÜOĞLU | Arif Orçun SÖYLEMEZ

Yayıncı: Hacettepe University

Ana Başlıklar: Sosyoloji & antropoloji

Dergi: Hacettepe University Journal of Economics and Administrative Sciences 2021 Vol.39 Issue 4, pp.697-712

Belge Tipi: Makale

Yayın Tarihi: 12/2021

Belge Dili: Türkçe

Document ID (Org No.): 2000455792

Sıklık: Üç Aylık

eISSN: 1309-6338

pISSN: 1301-8752

Sayı

Yazarlar:

Özkan ZÜLFÜOĞLU | Arif Orçun SÖYLEMEZ

Yayıncı:

Hacettepe University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Hacettepe University Journal of Economics and Administrative Sciences 2021 Vol.39 Issue 4, pp.697-712

Belge Tipi:

Makale

Yayın Tarihi:

12/2021

Belge Dili:

Türkçe

Document ID (Org No.):

2000455792

Sıklık:

Üç Aylık

eISSN:

1309-6338

pISSN:

1301-8752