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MALİ DEVALÜASYON UYGULAMASINDAKİ SORUNLAR ÜZERİNE BİR ARAŞTIRMA

Öz Mali devalüasyon, işveren sosyal güvenlik primlerindeki indirimin eşanlı olarak katma değer vergisi (KDV) oranındaki bir artışla telafi edildiği geleneksel olmayan bir maliye politikası uygulamasıdır. Mali devalüasyon kuramı oldukça zarif bir yapıya ve işleyiş mekanizmasına sahip olmasına rağmen bazı uygulamaya yönelik sorunları cevapsız bırakmaktadır. Zira kuramın önerdiği şekliye uygulanan mali devalüasyonun rekabetçi mali devalüasyona neden olup olmayacağı, kısa ve uzun dönemde nasıl etkiler yaratacağı ve bu etkilerin kalıcı veya geçiçi mi olacağı, uygulanacak ülkenin yapısal şartlarınının nasıl olması gerektiği ve son olarak uygulamadaki başarı için hangi koşullara dikkat edilmesi gerektiğine dair açık veya bütüncül bir cevap yoktur. Bu nedenle çalışmada bu sorular ve sorunların nasıl giderilmesi gerektiğine dair araştırma sonuçları sunalacaktır.

Anahtar Kelimeler:

Mali Devalüasyon, Maliye Politikası, Katma Değer Vergisi

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