AMPİRİK BAĞLAMDA TOPLAM VE ALT KALEMLER BAZINDA KAMU HARCAMALARI VE KAMU GELİRLERİ ARASINDAKİ İLİŞKİ: TÜRKİYE ÖRNEĞİ

Sürekli bütçe açığı sorunu yaşayan ülkeler açısından kamu gelirleri ile kamu harcamaları arasındaki ilişki önem arz etmektedir. Bu çalışmada Türkiye için 1995–2003 döneminde kamu geliri ile kamu harcamaları arasındaki eşbütünleşme ve nedensellik ilişkileri hem toplam hem de alt kalemler itibariyle incelenmiştir. Elde edilen sonuçlar toplam harcama ile toplam gelir arasında, alt kalemler itibariyle ise vergi dışı normal gelir ile transfer harcamaları arasında uzun dönem ilişki olduğunu ortaya koymuştur. Granger nedensellik testi harcama-vergi hipotezinin hem toplam hem de dört alt kalem itibariyle geçerli olduğunu göstermiştir. 

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