VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR
Yıl: 2023 Cilt: 33 Sayı: 175 Sayfa Aralığı: 109 - 130 Metin Dili: Türkçe İndeks Tarihi: 17-05-2023
VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR
Öz: Bu çalışmada, 71 ülkede vergi gelirleri ile kamu harcamaları arasındaki ilişki araştırılmıştır. 1990-2019 dönemine ait verilerle yapılan çalışmada, Dumitrescu-Hurlin Panel Nedensellik (2012) testi, Gergenbach, Urbain ve Westerlund (2016) eşbütünleşme testi ve Pedroni (2001) DOLSMG katsayı tahmincisi kullanılmıştır. Yapılan eşbütünleşme testi sonucunda, değişkenler arasında eşbütünleşme ilişkisinin olduğu görülmüş, nedensellik analizi sonucunda ise vergi gelirlerinden kamu harcamalarına doğru tek yönlü bir nedensellik ilişkisi tespit edilmiştir. DOLSMG katsayı tahmincisi ile hem panelin geneli hem de ülkeler bazında vergi gelirlerinin kamu harcamaları üzerindeki etkisi ortaya konulmuştur. Buna göre, 58 ülkede vergi gelirleri kamu harcamaları üzerinde anlamlı bir etkiye sahiptir. Ancak bu etki Bahreyn, Malezya ve Meksika olmak üzere üç ülkede negatif yöndedir. Ayrıca vergi gelirlerinin kamu harcamaları üzerinde pozitif etkiye sahip olduğu 55 ülkeden 12’sinde katsayı değeri birden büyüktür. Sonuç olarak, analiz sonuçları genel olarak Friedman (1978)’deki öngörüye paralel olarak Vergi-Harcama Hipotezi’nin geçerliliğini ortaya koymaktadır. Ancak Bahreyn, Malezya ve Meksika’daki sonuç Buchanan ve Wagner’in öngörüsüyle tutarlıdır.
Anahtar Kelime: THE RELATIONSHIP BETWEEN TAX REVENUES AND GOVERNMENT EXPENDITURES: EVIDENCE FROM SELECTED COUNTRIES
Öz: In this paper, the relationship between tax revenues and government expenditures in 71 countries was investigated. Dumitrescu-Hurlin Panel Causality (2012) test, Gergenbach, Urbain, and Westerlund (2016) cointegration test and Pedroni (2001) DOLSMG coefficient estimator were used in the paper conducted with the data of 1990-2019 period. As a result of the cointegration test, it was observed that there was a cointegration relationship between the variables, and as a result of the causality analysis, a one-way causality relationship was found from tax revenues to government expenditures. With the DOLSMG coefficient estimator, the effect of tax revenues on government expenditures, both in general and on the basis of countries, has been revealed. Accordingly, tax revenues have a significant effect on government expenditures in 58 countries. However, this effect is negative in three countries, namely Bahrain, Malaysia and Mexico. In addition, the coefficient value is greater than one in 12 of the 55 countries where tax revenues have a positive effect on government expenditures. As a result, the results of the analysis reveal the validity of the Tax-Expenditure Hypothesis in line with the prediction in Friedman (1978). However, the result in Bahrain, Malaysia and Mexico is consistent with the prediction of Buchanan and Wagner.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | karadeniz Y (2023). VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR. , 109 - 130. |
| Chicago | karadeniz Yasin VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR. (2023): 109 - 130. |
| MLA | karadeniz Yasin VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR. , 2023, ss.109 - 130. |
| AMA | karadeniz Y VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR. . 2023; 109 - 130. |
| Vancouver | karadeniz Y VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR. . 2023; 109 - 130. |
| IEEE | karadeniz Y "VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR." , ss.109 - 130, 2023. |
| ISNAD | karadeniz, Yasin. "VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR". (2023), 109-130. |
| APA | karadeniz Y (2023). VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR. Mali Çözüm, 33(175), 109 - 130. |
| Chicago | karadeniz Yasin VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR. Mali Çözüm 33, no.175 (2023): 109 - 130. |
| MLA | karadeniz Yasin VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR. Mali Çözüm, vol.33, no.175, 2023, ss.109 - 130. |
| AMA | karadeniz Y VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR. Mali Çözüm. 2023; 33(175): 109 - 130. |
| Vancouver | karadeniz Y VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR. Mali Çözüm. 2023; 33(175): 109 - 130. |
| IEEE | karadeniz Y "VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR." Mali Çözüm, 33, ss.109 - 130, 2023. |
| ISNAD | karadeniz, Yasin. "VERGİ GELİRLERİ VE KAMU HARCAMALARI ARASINDAKİ İLİŞKİ: SEÇİLMİŞ ÜLKELERDEN KANITLAR". Mali Çözüm 33/175 (2023), 109-130. |
