Generational Accounting in Turkey

Auerbach, Gokhale ve Kotlikoff (1991) tarafından geliştirilen Nesilsel Hesaplama, maliye politikalarının farklı nesillere olan etkisini ölçmek için kullanılan alternatif ve dinamik bir yöntemdir. Yöntem, bugünün ve gelecek nesillerin ödeyeceği net vergilerin şimdiki değerinin, devletin net değeriyle olan toplamının, devletin gelecekteki tüketimini karşılamaya yeterli olması gerektiği ilkesine dayanır. Geleneksel borç sürdürülebilirliği hesaplamalarının aksine Nesilsel Hesaplama, vergi yükünün nesiller arası dağılımını ortaya çıkarır ve nesilsel dengesizliğin giderilmesi için politika önerilerinde bulunur. Bu çalışma Türkiye için ilk nesilsel hesapları vermekte ve Türkiye’nin mali görünümünü gelişmiş ve gelişmekte olan ülkelerle karşılaştırmaktadır. Anahtar kelimeler: nesilsel hesaplama, mali sürdürülebilirli, Türkiye’nin Mali.Sistemi.

Türkiye’nin Nesilsel Hesapları

Generational Accounting, developed by Auerbach, Gokhale and Kotlikoff (1991), is an alternative and dynamic method employed in measuring the impact of existing fis- cal policies on current and future generations. In contrast to the traditional and static measures of fiscal sustainability, the Generational Accounting method reveals the intergenerational distribution of tax burden and helps identify the policies that can al- leviate the generational imbalance. This paper constructs and presents the first set of generational accounts for Turkey in an attempt to measure the generational gap and compare the Turkish intergenerational fiscal outlook with a number of developed and developing countries. Findings in the paper suggest that a 24.3% fiscal imbalance will be to the detriment of future generations in Turkey. Several hypothetical policy experi- ments have been implemented in the paper to correct the generational balance in Turkey.

Kaynakça

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